26 CFR § 28.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

---
identifier: "/us/cfr/t26/s28.6109-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 28.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund."
title_number: 26
title_name: "Internal Revenue"
section_number: "28.6109-1"
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: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "28"
part_name: "IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "90 FR 3395, Jan. 14, 2025, unless otherwise noted."
cfr_part: "28"
---


# 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.

(a) *In general.* Each tax return or claim for refund of the section 2801 tax 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) *Applicability date.* This section applies to returns and claims for refund filed on or after January 14, 2025.