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2025 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS
Section 421A.3 - Engaged in business.
Universal Citation:
IA Code § 421A.3 (2025)
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421A.3 Engaged in business.
A person is engaged in the business of preparing income tax returns or assisting in preparing of returns if the person does any of the following:
1. Advertises, or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns.
2. Prepares or assists others in the preparation of tax returns for compensation.
[C73, 75, 77, 79, 81, §423A.3]
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §421A.3
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