Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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Any person who is a tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such return or claim is presented for such taxpayer’s signature.

(Added Pub. L. 94–455, title XII, § 1203(c) , Oct. 4, 1976 , 90 Stat. 1690 ; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i) , May 25, 2007 , 121 Stat. 201 .)

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