1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - tax returns or statements
  6. 26 CFR § 1.6011-7
26 CFR § 1.6011-7
Specified tax return preparers required to file individual income tax returns using magnetic media
June 25, 2020
CFR

Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and §301.6011-7 of this chapter must be filed in accordance with Internal Revenue Service regulations, revenue procedures, revenue rulings, publications, forms or instructions, including those posted electronically.

[T.D. 9518, 76 FR 17528, Mar. 30, 2011]

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§ 1.6011-6 [Reserved]
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§ 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B

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