Internal Revenue Code · 26 U.S.C.
§ 6060. Information returns of tax return preparers
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6060
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 4, 1976 by Pub. L. 94–455
- Last amended
- December 19, 2014 by Pub. L. 113–295
- Amendments
- 2 dated changes in the source credit
- Length
- 3 subsections · 226 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0; cited by 2 Code sections and 2 other regulations
- Regulations
- 16 issued under this section
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.
(Added Pub. L. 94–455, title XII, § 1203(e), Oct. 4, 1976, 90 Stat. 1691; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(i), (ii), May 25, 2007, 121 Stat. 201; Pub. L. 113–295, div. A, title II, § 221(a)(109), Dec. 19, 2014, 128 Stat. 4053.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 6060
- § 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.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 2 Code sections
- § 6107(d) Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
- § 6695(e) Other assessable penalties with respect to the preparation of tax returns for other persons
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2014—Subsec. (c). 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.
2007—Pub. L. 110–28, § 8246(a)(2)(A)(i), substituted “tax return preparers” for “income tax return preparers” in section catchline.
Subsec. (a). 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”.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
Effective Date of 2007 Amendment
Pub. L. 110–28, title VIII, § 8246(c), May 25, 2007, 121 Stat. 203, provided that: “The amendments made by this section [amending this section and sections 6103, 6107, 6109, 6503, 6694 to 6696, 7407, 7427, and 7701 of this title] shall apply to returns prepared after the date of the enactment of this Act [May 25, 2007].”
Effective Date
Section applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 7701 of this title.