26 CFR 20.6109-1
§ 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.6109-1, § 20.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112684
- Permanent ID
ys:prov:112684@1- SHA-256
c53472bb4fc4778fd50cb6972c05d7dccd88d266c84c59ce2cbda53c8b22a71f
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) In general. Each estate tax return or claim for refund 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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.