# 26 CFR § 40.6107-1: Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6107-1

## Section

- **Citation:** 26 CFR § 40.6107-1
- **Heading:** Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES > PART 40—EXCISE TAX PROCEDURAL REGULATIONS

## Text

(a) In general. A person who is a signing tax return preparer of any return or claim for refund of any tax to which this part 40 applies shall furnish a completed copy of the return or claim for refund to the taxpayer and retain a completed copy or record in the manner stated in § 1.6107-1 of this chapter.
(b) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78454, Dec. 22, 2008; 74 FR 5105, Jan. 29, 2009]

## Nearby sections

- [26 CFR § 40.0-1 § 40.0-1 Introduction.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.0-1.md)
- [26 CFR § 40.6011(a)-1 § 40.6011(a)-1 Returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6011(a)-1.md)
- [26 CFR § 40.6011(a)-2 § 40.6011(a)-2 Final returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6011(a)-2.md)
- [26 CFR § 40.6060-1 § 40.6060-1 Reporting requirements for tax return preparers.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6060-1.md)
- [26 CFR § 40.6071(a)-1 § 40.6071(a)-1 Time for filing returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6071(a)-1.md)
- [26 CFR § 40.6101-1 § 40.6101-1 Period covered by returns.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6101-1.md)
- [26 CFR § 40.6107-1 § 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6107-1.md)
- [26 CFR § 40.6109-1 § 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6109-1.md)
- [26 CFR § 40.6151(a)-1 § 40.6151(a)-1 Time and place for paying tax shown on return.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6151(a)-1.md)
- [26 CFR § 40.6302(a)-1 § 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(a)-1.md)
- [26 CFR § 40.6302(c)-1 § 40.6302(c)-1 Deposits.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(c)-1.md)
- [26 CFR § 40.6302(c)-2 § 40.6302(c)-2 Special rules for September.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6302(c)-2.md)
- [26 CFR § 40.6694-1 § 40.6694-1 Section 6694 penalties applicable to tax return preparer.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6694-1.md)
- [26 CFR § 40.6694-2 § 40.6694-2 Penalties for understatement due to an unreasonable position.](https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6694-2.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6107-1. Check the current official text before relying on it. Not legal advice.