§ 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims…

26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates · 2026 edition · updated 2026-10-04 · United States

(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.

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▸Contents — 26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates

26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates

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