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Title 26 — Internal Revenue CodeRelease 119-73

§6060 Information returns of tax return preparers

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 61— - INFORMATION AND RETURNS › Subchapter Subchapter A— - Returns and Records › Part PART III— - INFORMATION RETURNS › Subpart Subpart F— - Information Concerning Tax Return Preparers › § 6060

Last updated Apr 6, 2026|Official source

Summary

Employers who use tax return preparers must send a report with each preparer’s name, taxpayer ID number, and work location if they employed that preparer at any time during a return period. If a preparer does not work for another preparer, that person counts as their own employer. The report must be filed the way the Secretary requires by the first July 31 after the period ends. A return period runs for 12 months starting July 1 each year. The Secretary can allow a different reporting method if the same information is already available from other sources.

Full Legal Text

Title 26, §6060

Internal Revenue Code — Source: USLM XML via OLRC

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

Legislative History

Notes & Related Subsidiaries

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 AmendmentAmendment 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 section 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6060

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73