{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-348.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-348.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-348.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-348.3.html"}],"law_id":76606,"edition_id":1,"section_id":76606,"structure_id":14178,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","history":"2018, c. 150.","full_text":"A\n\nAs used in this section, &#8220;PTIN&#8221; means the Preparer Tax Identification Number that the Internal Revenue Service uses to identify tax return preparers pursuant to 26 U.S.C. &#xA7; 6109.B\n\nFor taxable years beginning on and after January 1, 2019, the Department shall require any income tax return preparer to include his PTIN on any tax return that he prepares or assists in preparing.C\n\nThe Department shall promulgate regulations for using the PTIN as an oversight mechanism to assess returns and to identify high error rates, patterns of suspected fraud, and unsubstantiated bases for tax positions by income tax return preparers.D\n\n1. The Department shall establish formal and regular communication protocols with the Internal Revenue Service to share and exchange PTIN information on income tax return preparers who are suspected of fraud, who are disciplined, or who are barred from filing tax returns with the Department or the Internal Revenue Service.2\n\nThe Department may establish communication protocols with other states to exchange the enforcement and discipline information described in subdivision D 1.3\n\nNotwithstanding the provisions of &#xA7; 58.1-3 or any other provision of this title, the Department is authorized to provide to the Internal Revenue Service and other state tax or revenue agencies for their confidential use preparer and return data, including PTIN information, taxpayer names, taxpayer identification numbers, and other information as necessary to enforce the provisions of this section and &#xA7;&#xA7; 58.1-348.2 and 58.1-348.4.E\n\nThe failure of an income tax return preparer to include his PTIN on a tax return shall not be used by the Department as a basis for rejecting such return as improperly filed.","order_by":null,"text":{"0":{"id":275015,"text":"As used in this section, &#8220;PTIN&#8221; means the Preparer Tax Identification Number that the Internal Revenue Service uses to identify tax return preparers pursuant to 26 U.S.C. &#xA7; 6109.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":275016,"text":"For taxable years beginning on and after January 1, 2019, the Department shall require any income tax return preparer to include his PTIN on any tax return that he prepares or assists in preparing.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":275017,"text":"The Department shall promulgate regulations for using the PTIN as an oversight mechanism to assess returns and to identify high error rates, patterns of suspected fraud, and unsubstantiated bases for tax positions by income tax return preparers.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":275018,"text":"1. The Department shall establish formal and regular communication protocols with the Internal Revenue Service to share and exchange PTIN information on income tax return preparers who are suspected of fraud, who are disciplined, or who are barred from filing tax returns with the Department or the Internal Revenue Service.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D2"},"4":{"id":275019,"text":"The Department may establish communication protocols with other states to exchange the enforcement and discipline information described in subdivision D 1.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D","next_prefix":"D3"},"5":{"id":275020,"text":"Notwithstanding the provisions of &#xA7; 58.1-3 or any other provision of this title, the Department is authorized to provide to the Internal Revenue Service and other state tax or revenue agencies for their confidential use preparer and return data, including PTIN information, taxpayer names, taxpayer identification numbers, and other information as necessary to enforce the provisions of this section and &#xA7;&#xA7; 58.1-348.2 and 58.1-348.4.","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"E"},"6":{"id":275021,"text":"The failure of an income tax return preparer to include his PTIN on a tax return shall not be used by the Department as a basis for rejecting such return as improperly filed.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D3"}},"ancestry":[{"id":14178,"edition_id":1,"name":"Accounting, Returns, Procedures for Individuals","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:47:09","date_modified":"2026-06-26 03:47:09","permalink":{"id":254259,"object_type":"structure","relational_id":14178,"identifier":"4","token":"58.1\/I\/3\/4","url":"\/58.1\/I\/3\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":75406,"structure_id":14178,"section_number":"58.1-340","catch_line":"Accounting","url":"\/58.1-340\/","token":"58.1\/I\/3\/4\/58.1-340","metadata":false},{"id":68211,"structure_id":14178,"section_number":"58.1-341","catch_line":"Returns of individuals","url":"\/58.1-341\/","token":"58.1\/I\/3\/4\/58.1-341","metadata":false},{"id":62449,"structure_id":14178,"section_number":"58.1-341.1","catch_line":"Returns of individuals; required information","url":"\/58.1-341.1\/","token":"58.1\/I\/3\/4\/58.1-341.1","metadata":false},{"id":79637,"structure_id":14178,"section_number":"58.1-341.2","catch_line":"Returns of individuals; notification of tax return data breach","url":"\/58.1-341.2\/","token":"58.1\/I\/3\/4\/58.1-341.2","metadata":false},{"id":75158,"structure_id":14178,"section_number":"58.1-342","catch_line":"Special cases in which nonresident need not file Virginia return","url":"\/58.1-342\/","token":"58.1\/I\/3\/4\/58.1-342","metadata":false},{"id":71576,"structure_id":14178,"section_number":"58.1-343","catch_line":"Place of filing","url":"\/58.1-343\/","token":"58.1\/I\/3\/4\/58.1-343","metadata":false},{"id":66015,"structure_id":14178,"section_number":"58.1-344","catch_line":"Extension of time for filing returns","url":"\/58.1-344\/","token":"58.1\/I\/3\/4\/58.1-344","metadata":false},{"id":61501,"structure_id":14178,"section_number":"58.1-344.1","catch_line":"Postponement of time for performing certain acts","url":"\/58.1-344.1\/","token":"58.1\/I\/3\/4\/58.1-344.1","metadata":false},{"id":70736,"structure_id":14178,"section_number":"58.1-344.2","catch_line":"Voluntary contributions; cost of administration","url":"\/58.1-344.2\/","token":"58.1\/I\/3\/4\/58.1-344.2","metadata":false},{"id":76366,"structure_id":14178,"section_number":"58.1-344.3","catch_line":"Voluntary contributions of refunds requirements","url":"\/58.1-344.3\/","token":"58.1\/I\/3\/4\/58.1-344.3","metadata":false},{"id":83671,"structure_id":14178,"section_number":"58.1-344.4","catch_line":"Voluntary contributions of refunds into Commonwealth Savers Plan accounts","url":"\/58.1-344.4\/","token":"58.1\/I\/3\/4\/58.1-344.4","metadata":false},{"id":78857,"structure_id":14178,"section_number":"58.1-345","catch_line":"Repealed","url":"\/58.1-345\/","token":"58.1\/I\/3\/4\/58.1-345","metadata":false},{"id":66119,"structure_id":14178,"section_number":"58.1-346.1","catch_line":"Expired","url":"\/58.1-346.1\/","token":"58.1\/I\/3\/4\/58.1-346.1","metadata":false},{"id":84849,"structure_id":14178,"section_number":"58.1-346.1:1","catch_line":"Repealed","url":"\/58.1-346.1_1\/","token":"58.1\/I\/3\/4\/58.1-346.1_1","metadata":false},{"id":84920,"structure_id":14178,"section_number":"58.1-346.2","catch_line":"Expired","url":"\/58.1-346.2\/","token":"58.1\/I\/3\/4\/58.1-346.2","metadata":false},{"id":55352,"structure_id":14178,"section_number":"58.1-346.2:1","catch_line":"Repealed","url":"\/58.1-346.2_1\/","token":"58.1\/I\/3\/4\/58.1-346.2_1","metadata":false},{"id":67265,"structure_id":14178,"section_number":"58.1-346.3","catch_line":"Expired","url":"\/58.1-346.3\/","token":"58.1\/I\/3\/4\/58.1-346.3","metadata":false},{"id":70052,"structure_id":14178,"section_number":"58.1-346.3:1","catch_line":"Repealed","url":"\/58.1-346.3_1\/","token":"58.1\/I\/3\/4\/58.1-346.3_1","metadata":false},{"id":60485,"structure_id":14178,"section_number":"58.1-346.4","catch_line":"Expired","url":"\/58.1-346.4\/","token":"58.1\/I\/3\/4\/58.1-346.4","metadata":false},{"id":64676,"structure_id":14178,"section_number":"58.1-346.4:1","catch_line":"Repealed","url":"\/58.1-346.4_1\/","token":"58.1\/I\/3\/4\/58.1-346.4_1","metadata":false},{"id":83478,"structure_id":14178,"section_number":"58.1-347","catch_line":"Penalty for failure to file income tax returns in time","url":"\/58.1-347\/","token":"58.1\/I\/3\/4\/58.1-347","metadata":false},{"id":56951,"structure_id":14178,"section_number":"58.1-348","catch_line":"Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation","url":"\/58.1-348\/","token":"58.1\/I\/3\/4\/58.1-348","metadata":false},{"id":75466,"structure_id":14178,"section_number":"58.1-348.1","catch_line":"Fraudulent assistance; penalty","url":"\/58.1-348.1\/","token":"58.1\/I\/3\/4\/58.1-348.1","metadata":false},{"id":76506,"structure_id":14178,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2","metadata":false},{"id":76606,"structure_id":14178,"section_number":"58.1-348.3","catch_line":"Requirement that income tax return preparers use identification numbers","url":"\/58.1-348.3\/","token":"58.1\/I\/3\/4\/58.1-348.3","metadata":false},{"id":76663,"structure_id":14178,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","url":"\/58.1-348.4\/","token":"58.1\/I\/3\/4\/58.1-348.4","metadata":false},{"id":82423,"structure_id":14178,"section_number":"58.1-349","catch_line":"Information returns prima facie evidence","url":"\/58.1-349\/","token":"58.1\/I\/3\/4\/58.1-349","metadata":false},{"id":85251,"structure_id":14178,"section_number":"58.1-350","catch_line":"Procuring returns from delinquent individuals or fiduciaries","url":"\/58.1-350\/","token":"58.1\/I\/3\/4\/58.1-350","metadata":false},{"id":56960,"structure_id":14178,"section_number":"58.1-351","catch_line":"When, where and how individual income taxes payable and collectible","url":"\/58.1-351\/","token":"58.1\/I\/3\/4\/58.1-351","metadata":false},{"id":69437,"structure_id":14178,"section_number":"58.1-352","catch_line":"Memorandum assessments","url":"\/58.1-352\/","token":"58.1\/I\/3\/4\/58.1-352","metadata":false},{"id":70299,"structure_id":14178,"section_number":"58.1-353","catch_line":"Duties of county and city treasurer in collecting tax","url":"\/58.1-353\/","token":"58.1\/I\/3\/4\/58.1-353","metadata":false},{"id":78012,"structure_id":14178,"section_number":"58.1-354","catch_line":"Separate individual income assessment sheets or forms; how kept","url":"\/58.1-354\/","token":"58.1\/I\/3\/4\/58.1-354","metadata":false},{"id":65733,"structure_id":14178,"section_number":"58.1-355","catch_line":"Income taxes of members of armed services on death","url":"\/58.1-355\/","token":"58.1\/I\/3\/4\/58.1-355","metadata":false},{"id":64802,"structure_id":14178,"section_number":"58.1-356","catch_line":"Reporting of payments by third-party settlement organizations","url":"\/58.1-356\/","token":"58.1\/I\/3\/4\/58.1-356","metadata":false}],"previous_section":{"id":76506,"structure_id":14178,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","url":"\/58.1-348.2\/","token":"58.1\/I\/3\/4\/58.1-348.2","metadata":false},"next_section":{"id":76663,"structure_id":14178,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","url":"\/58.1-348.4\/","token":"58.1\/I\/3\/4\/58.1-348.4","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-348.3\/","history_text":"<p>This law was first created in 2018. The record of its establishment is cataloged in chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?181+ful+CHAP0150\">150<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":76663,"section_number":"58.1-348.4","catch_line":"Failure to provide identification number; civil penalty","order_by":null,"url":"\/58.1-348.4\/"}],"refers_to":[{"id":57817,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","order_by":null,"url":"\/58.1-3\/"},{"id":76506,"section_number":"58.1-348.2","catch_line":"Authority to enjoin income tax return preparers","order_by":null,"url":"\/58.1-348.2\/"}],"permalink":{"id":254357,"object_type":"law","relational_id":76606,"identifier":"58.1-348.3","token":"58.1\/I\/3\/4\/58.1-348.3","url":"\/58.1-348.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-348.3\/","token":"58.1\/I\/3\/4\/58.1-348.3","dublin_core":{"Title":"Requirement that income tax return preparers use identification numbers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-348.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> As used in this section, &#8220;<span class=\"dictionary\">PTIN<\/span>&#8221; means the Preparer Tax Identification Number that the Internal Revenue Service uses to identify tax return preparers pursuant to 26 U.S.C. &#xA7; 6109. <a id=\"paragraph-275015\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-348.3\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> For taxable years beginning on and after January 1, 2019, the <span class=\"dictionary\">Department<\/span> shall require any <span class=\"dictionary\">income tax return preparer<\/span> to include his <span class=\"dictionary\">PTIN<\/span> on any tax return that he prepares or assists in preparing. <a id=\"paragraph-275016\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-348.3\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> The <span class=\"dictionary\">Department<\/span> shall promulgate regulations for using the <span class=\"dictionary\">PTIN<\/span> as an oversight mechanism to assess returns and to identify high error rates, patterns of suspected <span class=\"dictionary\">fraud<\/span>, and unsubstantiated bases for tax positions by <span class=\"dictionary\">income tax return preparers<\/span>. <a id=\"paragraph-275017\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-348.3\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> 1. The <span class=\"dictionary\">Department<\/span> shall establish formal and regular communication protocols with the Internal Revenue Service to share and exchange <span class=\"dictionary\">PTIN<\/span> information on <span class=\"dictionary\">income tax return preparers<\/span> who are suspected of <span class=\"dictionary\">fraud<\/span>, who are disciplined, or who are barred from filing tax returns with the <span class=\"dictionary\">Department<\/span> or the Internal Revenue Service. <a id=\"paragraph-275018\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-348.3\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D2\" class=\"indent-1\"><p><span class=\"prefix-number\">2.<\/span> The <span class=\"dictionary\">Department<\/span> may establish communication protocols with other states to exchange the enforcement and discipline information described in subdivision D 1. <a id=\"paragraph-275019\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-348.3\/#D2\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D3\" class=\"indent-1\"><p><span class=\"prefix-number\">3.<\/span> Notwithstanding the provisions of &#xA7; <a class=\"law\" title=\"Secrecy of information; penalties\" href=\"\/58.1-3\/\">58.1-3<\/a> or any other provision of this title, the <span class=\"dictionary\">Department<\/span> is authorized to provide to the Internal Revenue Service and other state tax or revenue agencies for their confidential use preparer and return data, including <span class=\"dictionary\">PTIN<\/span> information, <span class=\"dictionary\">taxpayer<\/span> names, <span class=\"dictionary\">taxpayer<\/span> identification numbers, and other information as necessary to enforce the provisions of this section and &#xA7;&#xA7; <a class=\"law\" title=\"Authority to enjoin income tax return preparers\" href=\"\/58.1-348.2\/\">58.1-348.2<\/a> and <a class=\"law\" title=\"Failure to provide identification number; civil penalty\" href=\"\/58.1-348.4\/\">58.1-348.4<\/a>. <a id=\"paragraph-275020\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-348.3\/#D3\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"E\"><p><span class=\"prefix-number\">E.<\/span> The failure of an <span class=\"dictionary\">income tax return preparer<\/span> to include his <span class=\"dictionary\">PTIN<\/span> on a tax return shall not be used by the <span class=\"dictionary\">Department<\/span> as a basis for rejecting such return as improperly filed. <a id=\"paragraph-275021\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-348.3\/#E\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREQUIREMENT THAT INCOME TAX RETURN PREPARERS USE IDENTIFICATION NUMBERS (\u00a7\n58.1-348.3)\n\nA. As used in this section, &#8220;PTIN&#8221; means the Preparer Tax\nIdentification Number that the Internal Revenue Service uses to identify tax\nreturn preparers pursuant to 26 U.S.C. &#xA7; 6109.\n\nB. For taxable years beginning on and after January 1, 2019, the Department\nshall require any income tax return preparer to include his PTIN on any tax\nreturn that he prepares or assists in preparing.\n\nC. The Department shall promulgate regulations for using the PTIN as an\noversight mechanism to assess returns and to identify high error rates, patterns\nof suspected fraud, and unsubstantiated bases for tax positions by income tax\nreturn preparers.\n\nD. 1. The Department shall establish formal and regular communication protocols\nwith the Internal Revenue Service to share and exchange PTIN information on\nincome tax return preparers who are suspected of fraud, who are disciplined, or\nwho are barred from filing tax returns with the Department or the Internal\nRevenue Service.\n\n   2. The Department may establish communication protocols with other states to\n   exchange the enforcement and discipline information described in subdivision D\n   1.\n\n   3. Notwithstanding the provisions of &#xA7; 58.1-3 or any other provision of\n   this title, the Department is authorized to provide to the Internal Revenue\n   Service and other state tax or revenue agencies for their confidential use\n   preparer and return data, including PTIN information, taxpayer names, taxpayer\n   identification numbers, and other information as necessary to enforce the\n   provisions of this section and &#xA7;&#xA7; 58.1-348.2 and 58.1-348.4.\n\nE. The failure of an income tax return preparer to include his PTIN on a tax\nreturn shall not be used by the Department as a basis for rejecting such return\nas improperly filed.\n\nHISTORY: 2018, c. 150.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}