[Code of Federal Regulations]
[Title 26, Volume 13]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR]

[Page 426]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
Procedure and Administration--Table of Contents
 
Sec.  1.6109-2  Income tax return preparers furnishing identifying numbers 
for returns or claims for refund filed after December 31, 1999.

    (a) Furnishing identifying number--(1) Each return of tax, or claim 
for refund of tax, under subtitle A of the Internal Revenue Code 
prepared by one or more income tax return preparers must include the 
identifying number of the preparer required by Sec.  1.6695-1(b) to sign 
the return or claim for refund. In addition, if there is a partnership 
or employment arrangement between two or more preparers, the identifying 
number of the partnership or employer must also appear on the return or 
claim for refund. For the definition of the term ``income tax return 
preparer'' (or ``preparer'') see section 7701(a)(36) and Sec.  301.7701-
15 of this chapter.
    (2) The identifying number of a preparer who is an individual (not 
described in paragraph (a)(3) of this section) is that individual's 
social security account number, or such alternative number as may be 
prescribed by the Internal Revenue Service in forms, instructions, or 
other appropriate guidance.
    (3) The identifying number of a preparer (whether an individual, 
corporation, or partnership) who employs or engages one or more persons 
to prepare the return or claim for refund (other than for the preparer) 
is that preparer's employer identification number.
    (b) and (c) [Reserved]. For further guidance, see Sec.  1.6109-2A(b) 
and (c).
    (d) Effective date. Paragraph (a) of this section and this paragraph 
(d) apply to returns or claims for refund filed after December 31, 1999. 
For returns or claims for refund filed prior to January 1, 2000, see 
Sec.  1.6109-2A(a).

[T.D. 9014, 67 FR 52863, Aug. 14, 2002]