# Treas. Reg. § 31.6109-2: Tax return preparers furnishing identifying numbers for returns or claims for refund.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.6109-2>. Interprets 26 U.S.C. § 6109.

(a) In general. Each employment tax return or claim for refund of employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code 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 78453, Dec. 22, 2008]