§ 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims…
26 C.F.R. Part 54 — Pension Excise Taxes · 2026 edition · updated 2026-10-04 · United States
(a) In general. Each tax return or claim for refund of tax under Chapter 43 of subtitle D 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 78458, Dec. 22, 2008]
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