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Iowa Code § 421A.3

Engaged in business

Iowa · Iowa Code Chapter 421A — Disclosure of Information in Preparation of Tax Returns · Status: effective

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Iowa Code § 421A.3, Engaged in business, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2247335
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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.