# 26 U.S.C. § 6060: Information returns of tax return preparers

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6060>. Cite pinpoints as 26 U.S.C. § 6060(a)(1).

## § 6060(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.

## § 6060(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.

## § 6060(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.

## Regulations

- [Treas. Reg. § 1.6060-1](/26/reg/1.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 20.6060-1](/26/reg/20.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 25.6060-1](/26/reg/25.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 26.6060-1](/26/reg/26.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 28.6060-1](/26/reg/28.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 31.6060-1](/26/reg/31.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 40.6060-1](/26/reg/40.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 41.6060-1](/26/reg/41.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 44.6060-1](/26/reg/44.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 53.6060-1](/26/reg/53.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 54.6060-1](/26/reg/54.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 55.6060-1](/26/reg/55.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 56.6060-1](/26/reg/56.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 58.6060-1](/26/reg/58.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 156.6060-1](/26/reg/156.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)
- [Treas. Reg. § 157.6060-1](/26/reg/157.6060-1.md): Reporting requirements for tax return preparers. (interprets § 6060)

## Final rules

- [90 FR 3376](https://www.federalregister.gov/documents/2025/01/14/2025-00284/guidance-under-section-2801-regarding-the-imposition-of-tax-on-certain-gifts-and-bequests-from) (2025): Guidance Under Section 2801 Regarding the Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates
- [89 FR 55045](https://www.federalregister.gov/documents/2024/07/03/2024-14426/excise-tax-on-repurchase-of-corporate-stock-procedure-and-administration) (2024): Excise Tax on Repurchase of Corporate Stock-Procedure and Administration
- [73 FR 78430](https://www.federalregister.gov/documents/2008/12/22/E8-29750/tax-return-preparer-penalties-under-sections-6694-and-6695) (2008): Tax Return Preparer Penalties Under Sections 6694 and 6695

## Connections

Cites: none

Cited by: § 6107 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list; § 6695 Other assessable penalties with respect to the preparation of tax returns for other persons

## Amendments

- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1691
- 2007-05-25: [Pub. L. 110-28](/26/act/110-28.md), 121 Stat. 201
- 2014-12-19: [Pub. L. 113-295](/26/act/113-295.md), 128 Stat. 4053