usc:us:26:6060

text: U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2024 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 61 - INFORMATION AND RETURNS Subchapter A - Returns and Records PART III - INFORMATION RETURNS Subpart F - Information Concerning Tax Return Preparers Sec. 6060 - Information returns of tax return preparers From the U.S. Government Publishing Office, www.gpo.gov §6060. Information returns of tax return preparers (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. (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. (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. (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.) 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.