Tax return preparers furnishing identifying numbers for returns or claims for refund.

Official textecfr.govlast amended Jul 27, 2026

# (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.

Source: view the official text

In this part (25 sections)

28.2801-0 · Table of contents.
28.2801-1 · Tax on certain gifts and bequests from covered expatriates.
28.2801-2 · Definitions.
28.2801-3 · Rules and exceptions applicable to covered gifts and…
28.2801-4 · Liability for and payment of tax on covered gifts and…
28.2801-5 · Foreign trusts.
28.2801-6 · Special rules and cross-references.
28.2801-7 · Determining responsibility under section 2801.
28.6001-1 · Records required to be kept.
28.6011-1 · Returns.
28.6060-1 · Reporting requirements for tax return preparers.
28.6071-1 · Time for filing returns.
28.6081-1 · Extension of time for filing returns reporting gifts and…
28.6091-1 · Place for filing returns.
28.6101-1 · Period covered by returns.
28.6107-1 · Tax return preparer must furnish copy of return or claim…
28.6109-1 · Tax return preparers furnishing identifying numbers for…
28.6151-1 · Time and place for paying tax shown on returns.
28.6694-1 · Section 6694 penalties applicable to return preparer.
28.6694-2 · Penalties for understatement due to an unreasonable…
28.6694-3 · Penalty for understatement due to willful, reckless, or…
28.6694-4 · Extension of period of collection when tax return preparer…
28.6695-1 · Other assessable penalties with respect to the preparation…
28.6696-1 · Claims for credit or refund by tax return preparers and…
28.7701-1 · Tax return preparer.

Full table of contents →