Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

§ 31.6060-1 Reporting requirements for tax return preparers.

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States

(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]

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▸Contents — 26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source

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