US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6107

Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list

(a)

Furnishing copy to taxpayer

Any person who is a tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such return or claim is presented for such taxpayer’s signature.

(b)

Copy or list to be retained by tax return preparer

Any person who is a tax return preparer with respect to a return or claim for refund shall, for the period ending 3 years after the close of the return period—
(1)
retain a completed copy of such return or claim, or retain, on a list, the name and taxpayer identification number of the taxpayer for whom such return or claim was prepared, and
(2)
make such copy or list available for inspection upon request by the Secretary.
(c)

Regulations

The Secretary shall prescribe regulations under which, in cases where 2 or more persons are tax return preparers with respect to the same return or claim for refund, compliance with the requirements of subsection (a) or (b), as the case may be, of one such person shall be deemed to be compliance with the requirements of such subsection by the other persons.

(d)

Definitions

For purposes of this section, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e), and the term “return period” has the meaning given to such term by section 6060(c).

Pub. L. 94–455, title XII, § 1203(c)90 Stat. 1690Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i)121 Stat. 201(Added , , ; amended , , .)

Editorial Notes

Prior Provisions

Aug. 16, 1954, ch. 73668A Stat. 756Pub. L. 89–713, § 4(c)80 Stat. 1110Pub. L. 90–618, title II, § 203(a)82 Stat. 1235A prior section 6107, acts , ; , , , authorized an alphabetical list of names of all persons who have paid special taxes under subtitle D or E of this title to be kept for public inspection, prior to repeal by , , .

Amendments

Pub. L. 110–28, § 8246(a)(2)(C)(i)(I)2007—, substituted “Tax return preparer” for “Income tax return preparer” in section catchline.

Pub. L. 110–28, § 8246(a)(2)(C)(i)(II)Subsec. (a). , substituted “a tax return preparer” for “an income tax return preparer”.

Pub. L. 110–28, § 8246(a)(2)(C)(i)(II)Subsec. (b). , (III), substituted “tax return preparer” for “income tax return preparer” in heading and “a tax return preparer” for “an income tax return preparer” in text.

Pub. L. 110–28, § 8246(a)(2)(C)(i)(IV)Subsec. (c). , substituted “tax return preparers” for “income tax return preparers”.

Statutory Notes and Related Subsidiaries

Effective Date of 2007 Amendment

Pub. L. 110–28section 8246(c) of Pub. L. 110–28section 6060 of this titleAmendment by applicable to returns prepared after , see , set out as a note under .

Effective Date

section 1203(j) of Pub. L. 94–455section 7701 of this titleSection applicable to documents prepared after , see , set out as an Effective Date of 1976 Amendment note under .