Form                                        Indiana Department of Revenue
  IN-OPT                 Indiana Electronic Filing Opt-Out Declaration                                                         2024
  State Form 53952 
  (R16 / 9-24)
                                              Do not mail this form with the tax return.
                                                     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 2024 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 2024 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.