26 CFR § 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

---
identifier: "/us/cfr/t26/s1.6011-7"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.6011-7"
section_name: "Specified tax return preparers required to file individual income tax returns using magnetic media."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.

Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must be filed in accordance with Internal Revenue Service regulations, revenue procedures, revenue rulings, publications, forms or instructions, including those posted electronically.

[T.D. 9518, 76 FR 17528, Mar. 30, 2011]