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

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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.

Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.