Treasury Regulations (26 C.F.R.)
26 CFR § 31.6060-1
Reporting requirements for tax return preparers.
Official textecfr.govlast amended
# (a) In general.
A person that employs one or more tax return preparers to prepare a return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, other than for the person, at any time during a return period, shall satisfy the recordkeeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.
# (b) Effective/applicability date.
This section is applicable to returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78453, Dec. 22, 2008]
Source: view the official text
In this part (40 sections)
- 31.6011(a)-2 · (a)-2 Returns under Railroad Retirement Tax Act.
- 31.6011(a)-3 · (a)-3 Returns under Federal Unemployment Tax Act.
- 31.6011(a)-3A · (a)-3A Returns of the railroad unemployment repayment…
- 31.6011(a)-4 · (a)-4 Returns of income tax withheld.
- 31.6011(a)-5 · (a)-5 Monthly returns.
- 31.6011(a)-6 · (a)-6 Final returns.
- 31.6011(a)-7 · (a)-7 Execution of returns.
- 31.6011(a)-8 · (a)-8 Composite return in lieu of specified form.
- 31.6011(a)-9 · (a)-9 Instructions to forms control as to which form is…
- 31.6011(a)-10 · (a)-10 Instructions to forms may waive filing…
- 31.6011(b)-1 · (b)-1 Employers' identification numbers.
- 31.6011(b)-2 · (b)-2 Employees' account numbers.
- 31.6051-1 · Statements for employees.
- 31.6051-2 · Information returns on Form W-3 and Social Security…
- 31.6051-3 · Statements required in case of sick pay paid by third…
- 31.6051-4 · Statement required in case of backup withholding.
- 31.6053-1 · Report of tips by employee to employer.
- 31.6053-2 · Employer statement of uncollected employee tax.
- 31.6053-3 · Reporting by certain large food or beverage establishments…
- 31.6053-4 · Substantiation requirements for tipped employees.
- 31.6060-1 · Reporting requirements for tax return preparers.
- 31.6061-1 · Signing of returns.
- 31.6065(a)-1 · (a)-1 Verification of returns or other documents.
- 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
- 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the…
- 31.6081(a)-1 · (a)-1 Extensions of time for filing returns and other…
- 31.6091-1 · Place for filing returns.
- 31.6101-1 · Period covered by returns.
- 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 31.6109-1 · Supplying of identifying numbers.
- 31.6109-2 · Tax return preparers furnishing identifying numbers for…
- 31.6151-1 · Time for paying tax.
- 31.6157-1 · Cross reference.
- 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
- 31.6205-1 · Adjustments of underpayments.
- 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
- 31.6302-0 · Table of contents.
- 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
- 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
- 31.6302-3 · Federal tax deposit rules for amounts withheld under the…