26 CFR 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Regulations last checked for updates: May 01, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Part 56 [§ 56.4911-0 - § 56.7701-1]

§ 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

(a) In general. Each tax return or claim for refund for tax under chapter 41 of subtitle D prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.

(b) Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.

[T.D. 9436, 73 FR 78460, Dec. 22, 2008]

authority: 26 U.S.C. 7805.

source: T.D. 8308, 55 FR 35598, Aug. 31, 1990, unless otherwise noted.

cite as: 26 CFR 56.6109-1