26 CFR 28.6109-1
§ 28.6109-1 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 28.6109-1, § 28.6109-1 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/112908
- Permanent ID
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82018b8974458f946521b2bfdf0ec405cad64a4a75355f514dfcc2930adc1d28
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Full text
(a) In general. Each tax return or claim for refund of the section 2801 tax 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) Applicability date. This section applies to returns and claims for refund filed on or after January 14, 2025.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.