# 26 U.S.C. § 6107: Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6107

## Section

- **Citation:** 26 U.S.C. § 6107
- **Heading:** Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

## Text

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 .)

## Nearby sections

- [26 U.S.C. § 6101 Period covered by returns or other documents](https://www.frixlaw.com/law-library/statutes/usc_t26_s6101.md)
- [26 U.S.C. § 6102 Computations on returns or other documents](https://www.frixlaw.com/law-library/statutes/usc_t26_s6102.md)
- [26 U.S.C. § 6103 Confidentiality and disclosure of returns and return information](https://www.frixlaw.com/law-library/statutes/usc_t26_s6103.md)
- [26 U.S.C. § 6104 Publicity of information required from certain exempt organizations and certain trusts](https://www.frixlaw.com/law-library/statutes/usc_t26_s6104.md)
- [26 U.S.C. § 6105 Confidentiality of information arising under treaty obligations](https://www.frixlaw.com/law-library/statutes/usc_t26_s6105.md)
- [26 U.S.C. § 6106 Repealed. Pub. L. 94–455, title XII, § 1202(h)(1) , Oct. 4, 1976 , 90 Stat. 1688 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s6106.md)
- [26 U.S.C. § 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list](https://www.frixlaw.com/law-library/statutes/usc_t26_s6107.md)
- [26 U.S.C. § 6108 Statistical publications and studies](https://www.frixlaw.com/law-library/statutes/usc_t26_s6108.md)
- [26 U.S.C. § 6109 Identifying numbers](https://www.frixlaw.com/law-library/statutes/usc_t26_s6109.md)
- [26 U.S.C. § 6110 Public inspection of written determinations](https://www.frixlaw.com/law-library/statutes/usc_t26_s6110.md)
- [26 U.S.C. § 6111 Disclosure of reportable transactions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6111.md)
- [26 U.S.C. § 6112 Material advisors of reportable transactions must keep lists of advisees, etc.](https://www.frixlaw.com/law-library/statutes/usc_t26_s6112.md)
- [26 U.S.C. § 6113 Disclosure of nondeductibility of contributions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6113.md)
- [26 U.S.C. § 6114 Treaty-based return positions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6107. Check the current official text before relying on it. Not legal advice.