§ 6060 Information returns of tax return preparers

OLRC 119-134 · eCFR 2026-10-19 · 16 regs · 2 amending Acts · cited by 2 sections

Enacted 1976 · Pub. L. 94-455 Amended · 2 Acts

197620072014(a) General rule(b) Alternative reporting(c) Return period defined
Connections Cited by 2 · Cites 0
§ 6060 Information returns of tax return preparers
    § 1.6060-1 Reporting requirements for tax return preparers.§ 20.6060-1 Reporting requirements for tax return preparers.§ 25.6060-1 Reporting requirements for tax return preparers.§ 26.6060-1 Reporting requirements for tax return preparers.§ 28.6060-1 Reporting requirements for tax return preparers.§ 31.6060-1 Reporting requirements for tax return preparers.§ 40.6060-1 Reporting requirements for tax return preparers.§ 41.6060-1 Reporting requirements for tax return preparers.§ 44.6060-1 Reporting requirements for tax return preparers.§ 53.6060-1 Reporting requirements for tax return preparers.§ 54.6060-1 Reporting requirements for tax return preparers.§ 55.6060-1 Reporting requirements for tax return preparers.§ 56.6060-1 Reporting requirements for tax return preparers.§ 58.6060-1 Reporting requirements for tax return preparers.§ 156.6060-1 Reporting requirements for tax return preparers.§ 157.6060-1 Reporting requirements for tax return preparers.
    Amended 2007
    • 2007 Pub. L. 110-28 Pub. L. 110–28, § 8246(a)(2)(A)(i), substituted “tax return preparers” for “income tax return preparers” in section catchline.
    Final rules 3

      (a) General rule Any person who employs a tax return preparer to prepare any return or claim for refund other than for such person at any time during a return period shall make a return setting forth the name, taxpayer identification number, and place of work of each tax return preparer employed by him at any time during such period. For purposes of this section, any individual who in acting as a tax return preparer is not the employee of another tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such manner as the Secretary may by regulations prescribe, on or before the first July 31 following the end of such return period.

      Amended 2007
      • 2007 Pub. L. 110-28 Pub. L. 110–28, § 8246(a)(2)(A)(ii), substituted “a tax return preparer” for “an income tax return preparer” in two places, “each tax return preparer” for “each income tax return preparer”, and “another tax return preparer” for “another income tax return preparer”.
      Cited by 2

        (b) Alternative reporting In lieu of the return required by subsection (a), the Secretary may approve an alternative reporting method if he determines that the necessary information is available to him from other sources.

        (c) Return period defined For purposes of subsection (a), the term “return period” means the 12-month period beginning on July 1 of each year.

        Amended 2014
        • 2014 Pub. L. 113-295 Pub. L. 113–295, which directed substitution of “year.” for “ ‘year’ ” and all that followed, was executed by substituting “year.” for “year, except that the first return period shall be the 6-month period beginning on January 1, 1977, and ending on June 30, 1977.”, to reflect the probable intent of Congress.
        Cited by 2