01
0000000000111111111122222222223333333333444444444455555555556666666666777777777788888
1234567890123456789012345678901234567890123456789012345678901234567890123456789012345
              Form
04                         Indiana Electronic Filing Opt-Out Declaration                                              2023
05          IN-OPT
         State Form 53952
06          (R15 / 9-23)                Do not mail this form with the tax return
07                                               Retain for your records
08
09
10
11 Your Name                                                                        Social Security Number
12
13 Spouse’s Name (if married and filing jointly)                                    Social Security Number
14
15 Paid Preparer’s Firm Name (or yours if self employed)
16
17
18 Paid Preparer’s PTIN
19
20
21
22 Under penalties of perjury, I, and my spouse if married filing jointly, declare that I/we do not want my/our professional 
23 preparer to electronically file my/our 2023 Indiana individual income tax return.
24
25 Your Signature  ______________________________________        Date  _________________
26
27 Spouse’s Signature   __________________________________       Date  _________________
28
29
30
31 Electronic Filing Mandate
32 If a professional preparer files more than 10 individual income tax returns in a calendar year, for the subsequent year the 
33 professional preparer must file returns for individuals in an electronic format, as specified by the department. 
34
35 A penalty of $50 may be imposed on the professional preparer for each return that is not filed electronically (see Exception 
36 below). The maximum penalty is $25,000 per preparer per calendar year. 
37
38 Exception: An individual may elect to opt-out of having his/her return electronically filed. Form IN-OPT must be completed, 
39 signed and retained on file by the paid preparer. A return filed under these circumstances will not be subject to a penalty 
40 for not being filed electronically.
41
42
43 Notification to professional preparer
44 • This form must be completed if your client(s) refuses to allow you to file his/her 2023 Indiana individual income tax 
45   return electronically.
46 • You must keep this completed form on file with your records for five years.
47 •  Do not mail this form to the Indiana Department of Revenue.
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66