26 CFR § 58.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

---
identifier: "/us/cfr/t26/s58.6109-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 58.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund."
title_number: 26
title_name: "Internal Revenue"
section_number: "58.6109-1"
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: "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"
---


# 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.

(a) *In general.* Each stock repurchase excise tax return required by § 58.6011-1(a) or claim for refund of tax under chapter 37 of the Internal Revenue Code prepared by one or more signing tax return preparers (as defined in § 301.7701-15(b)(1) of this chapter) must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the stock repurchase excise tax return or claim for refund in the manner stated in § 1.6109-2 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.