26 CFR § 156.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

---
identifier: "/us/cfr/t26/s156.6109-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 156.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund."
title_number: 26
title_name: "Internal Revenue"
section_number: "156.6109-1"
section_name: "Tax return preparers furnishing identifying numbers for returns or claims for refund."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "156"
part_name: "EXCISE TAX ON GREENMAIL"
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. 6001, 6011, 6061, 6071, 6091, 6161, and 7805."
regulatory_source: "T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted."
cfr_part: "156"
---


# 156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.

(a) *In general.* Each tax return or claim for refund for tax under section 5881 of the Internal Revenue Code 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.* Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.

[T.D. 9436, 73 FR 78461, Dec. 22, 2008]