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04   Form                                        Indiana Department of Revenue
05   IN-OPT                 Indiana Electronic Filing Opt-Out Declaration                                                         2024
     State Form 53952 
06   (R16 / 9-24)
07                                               Do not mail this form with the tax return.
08                                                      Retain for your records.
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11 Your Name                                                                               Social Security Number
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13 Spouse’s Name (if married and filing jointly)                                           Social Security Number
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16 Paid Preparer’s Firm Name (or yours if self employed)
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18 Paid Preparer’s PTIN
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23 Under penalties of perjury, I, and my spouse if married filing jointly, declare that I/we do not want my/our professional preparer to 
24 electronically file my/our 2024 Indiana individual income tax return.
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26 Your Signature                                                               Date
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28 Spouse’s Signature                                                           Date
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32 Electronic Filing Mandate
33 If a professional preparer files more than 10 individual income tax returns in a calendar year, for the subsequent year the professional 
34 preparer must file returns for individuals in an electronic format, as specified by the department. 
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36 A penalty of $50 may be imposed on the professional preparer for each return that is not filed electronically (see Exception below). The 
37 maximum penalty is $25,000 per preparer per calendar year. 
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39 Exception. An individual may elect to opt-out of having his/her return electronically filed. Form IN-OPT must be completed, signed 
40 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 
41 electronically.
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44 Notification to Professional Preparer
45 • This form must be completed if your client(s) refuses to allow you to file his/her 2024 Indiana individual income tax return 
46   electronically.
47 • You must keep this completed form on file with your records for five years.
48 • Do not mail this form to the Indiana Department of Revenue.
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