Have the new regulations changed the definition of tax return preparer?
A4 The new regulations clarify that e-file providers are considered tax return preparers and persons that perform auxiliary services for e-file providers in connection with tax return preparation are covered by the statute and regulations. The regulations also clarify that contractors receiving tax return information (See 5 below) from tax return preparers are considered tax return preparers subject to the same provisions and penalties. Tax return preparers that engage contractors and disclose tax return information to them are required to inform contractors of the rules and consequences in a written notice. (See also questions 12-17 below).
Related Questions
- Activities must meet the definition of research and involve human subjects as defined in DHHS regulations, or be research and involve human subjects as defined in FDA regulations to be subject to the IRBs jurisdiction. How do I know if my project meets the definition of human research?
- Have the new regulations changed the definition of tax return preparer?
- How has the definition of ‘leadership’ changed?
