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Treasury Regulations (26 C.F.R.)

26 CFR § 31.6109-2

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

Official textecfr.govlast amended

# (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.

[T.D. 9436, 73 FR 78453, Dec. 22, 2008]

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In this part (40 sections)
  1. 31.6011(b)-1 · (b)-1 Employers' identification numbers.
  2. 31.6011(b)-2 · (b)-2 Employees' account numbers.
  3. 31.6051-1 · Statements for employees.
  4. 31.6051-2 · Information returns on Form W-3 and Social Security…
  5. 31.6051-3 · Statements required in case of sick pay paid by third…
  6. 31.6051-4 · Statement required in case of backup withholding.
  7. 31.6053-1 · Report of tips by employee to employer.
  8. 31.6053-2 · Employer statement of uncollected employee tax.
  9. 31.6053-3 · Reporting by certain large food or beverage establishments…
  10. 31.6053-4 · Substantiation requirements for tipped employees.
  11. 31.6060-1 · Reporting requirements for tax return preparers.
  12. 31.6061-1 · Signing of returns.
  13. 31.6065(a)-1 · (a)-1 Verification of returns or other documents.
  14. 31.6071(a)-1 · (a)-1 Time for filing returns and other documents.
  15. 31.6071(a)-1A · (a)-1A Time for filing returns with respect to the…
  16. 31.6081(a)-1 · (a)-1 Extensions of time for filing returns and other…
  17. 31.6091-1 · Place for filing returns.
  18. 31.6101-1 · Period covered by returns.
  19. 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
  20. 31.6109-1 · Supplying of identifying numbers.
  21. 31.6109-2 · Tax return preparers furnishing identifying numbers for…
  22. 31.6151-1 · Time for paying tax.
  23. 31.6157-1 · Cross reference.
  24. 31.6161(a)(1)-1 · (a)(1)-1 Extensions of time for paying tax.
  25. 31.6205-1 · Adjustments of underpayments.
  26. 31.6205-2 · Adjustments of underpayments of hospital insurance taxes…
  27. 31.6302-0 · Table of contents.
  28. 31.6302-1 · Deposit rules for taxes under the Federal Insurance…
  29. 31.6302-2 · Deposit rules for taxes under the Railroad Retirement Tax…
  30. 31.6302-3 · Federal tax deposit rules for amounts withheld under the…
  31. 31.6302-4 · Deposit rules for withheld income taxes attributable to…
  32. 31.6302(b)-1 · (b)-1 Method of collection.
  33. 31.6302(c)-1 · (c)-1 Use of Government depositories in connection with…
  34. 31.6302(c)-2 · (c)-2 Use of Government depositories in connection with…
  35. 31.6302(c)-3 · (c)-3 Deposit rules for taxes under the Federal…
  36. 31.6302(c)-4 · (c)-4 Cross references.
  37. 31.6361-1 · Collection and administration of qualified State individual…
  38. 31.6402(a)-1 · (a)-1 Credits or refunds.
  39. 31.6402(a)-2 · (a)-2 Credit or refund of tax under Federal Insurance…
  40. 31.6402(a)-3 · (a)-3 Refund of Federal unemployment tax.
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