StacksVerified U.S. regulatory reference

26 CFR §20.6109-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. Each estate tax return or claim for refund 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.
  2. (b)Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.