# 26 CFR § 40.6109-1: Tax return preparers furnishing identifying numbers for returns or claims for refund

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-26-40.6109-1

## Section

- **Citation:** 26 CFR § 40.6109-1
- **Heading:** Tax return preparers furnishing identifying numbers for returns or claims for refund
- **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. Each return or claim for refund of any tax to which this part 40 applies 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. This section is applicable to 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-26-40.6109-1. Check the current official text before relying on it. Not legal advice.