Indiana Indiana Electronic Filing Opt-Out Declaration

Indiana Electronic Filing Opt-Out Declaration
Form IN-OPT
Form

Indiana Electronic Filing Opt-Out Declaration

State Form 53952
(R15 / 9-23)

Do not mail this form with the tax return

IN-OPT

2023

Retain for your records

Your Name

Social Security Number

Spouse’s Name (if married and filing jointly)

Social Security Number

Paid Preparer’s Firm Name (or yours if self employed)
Paid Preparer’s PTIN

Under penalties of perjury, I, and my spouse if married filing jointly, declare that I/we do not want my/our professional
preparer to electronically file my/our 2023 Indiana individual income tax return.
Your Signature _______________________________________ 	Date __________________
Spouse’s Signature ___________________________________ 	Date __________________

Electronic Filing Mandate
If a professional preparer files more than 10 individual income tax returns in a calendar year, for the subsequent year the
professional preparer must file returns for individuals in an electronic format, as specified by the department.
A penalty of $50 may be imposed on the professional preparer for each return that is not filed electronically (see Exception
below). The maximum penalty is $25,000 per preparer per calendar year.
Exception: An individual may elect to opt-out of having his/her return electronically filed. Form IN-OPT must be completed,
signed and retained on file by the paid preparer. A return filed under these circumstances will not be subject to a penalty
for not being filed electronically.
Notification to professional preparer
•	 This form must be completed if your client(s) refuses to allow you to file his/her 2023 Indiana individual income tax
return electronically.
•	 You must keep this completed form on file with your records for five years.
•	 Do not mail this form to the Indiana Department of Revenue.