Code of Alabama - Title 40: Revenue and Taxation - Section 40-18-443 - (Effective for tax returns due on or after January 1, 2018) Requirements of taxpayers
Section 40-18-443 - (Effective for tax returns due on or after January 1, 2018) Requirements of taxpayers.
No person may provide tax preparation services for Alabama income tax returns, unless an IRS issued Preparer Tax Identification Number is provided by such preparer when submitting a return and signing as a paid preparer.