26 CFR § 54.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
---
identifier: "/us/cfr/t26/s54.6109-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 54.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed."
title_number: 26
title_name: "Internal Revenue"
section_number: "54.6109-1"
section_name: "Tax return preparers furnishing identifying numbers for returns or claims for refund filed."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "54"
part_name: "PENSION EXCISE 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."
cfr_part: "54"
---
# 54.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
(a) *In general.* Each tax return or claim for refund of tax under Chapter 43 of subtitle D 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 78458, Dec. 22, 2008]