26 CFR § 58.6060-1 - Reporting requirements for tax return preparers.
---
identifier: "/us/cfr/t26/s58.6060-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 58.6060-1 - Reporting requirements for tax return preparers."
title_number: 26
title_name: "Internal Revenue"
section_number: "58.6060-1"
section_name: "Reporting requirements for tax return preparers."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "58"
part_name: "STOCK REPURCHASE EXCISE TAX"
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. 4501(f) and 7805."
regulatory_source: "T.D. 10002, 89 FR 55049, July 3, 2024, unless otherwise noted."
cfr_part: "58"
---
# 58.6060-1 Reporting requirements for tax return preparers.
(a) *In general.* A person that engages or employs one or more signing tax return preparers (as defined in § 301.7701-15(b)(1) of this chapter) to prepare a stock repurchase excise tax return (as defined in § 58.6011-1(b)) or claim for refund of tax under chapter 37 of the Internal Revenue Code, other than for the person, at any time during a return period, must satisfy the recordkeeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.
(b) *Applicability date.* This section applies to stock repurchase excise tax returns and claims for refund required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.