26 CFR 31.6109-2
§ 31.6109-2 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 31.6109-2, § 31.6109-2 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/113241
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Full text
(a) In general. Each employment tax return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code 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.