---
kind: "section"
citation: "26 U.S.C. § 6107"
title: "26"
title_heading: "Internal Revenue Code"
number: "6107"
heading: "Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6107"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter B — Miscellaneous Provisions"
---

# §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](/usc/26/7701.md?p=a-1) who is a [tax return preparer](/usc/26/7701.md?p=a-36-A) with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the [taxpayer](/usc/26/7701.md?p=a-14) not later than the time such return or claim is presented for such [taxpayer](/usc/26/7701.md?p=a-14)’s signature.
- (b) **Copy or list to be retained by tax return preparer—** Any [person](/usc/26/7701.md?p=a-1) who is a [tax return preparer](/usc/26/7701.md?p=a-36-A) 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](/usc/26/7701.md?p=a-14) identification number of the [taxpayer](/usc/26/7701.md?p=a-14) for whom such return or claim was prepared, and
  - (2) make such copy or list available for inspection upon request by the [Secretary](/usc/26/7701.md?p=a-11-B).
- (c) **Regulations—** The [Secretary](/usc/26/7701.md?p=a-11-B) shall prescribe regulations under which, in cases where 2 or more [persons](/usc/26/7701.md?p=a-1) are [tax return preparers](/usc/26/7701.md?p=a-36-A) with respect to the same return or claim for refund, compliance with the requirements of subsection [(a)](#a) or [(b)](#b), as the case may be, of one such [person](/usc/26/7701.md?p=a-1) shall be deemed to be compliance with the requirements of such subsection by the other [persons](/usc/26/7701.md?p=a-1).
- (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)](/usc/26/6696.md?p=e), and the term “return period” has the meaning given to such term by [section 6060(c)](/usc/26/6060.md?p=c).

## Source credit

(Added Pub. L. 94–455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i), May 25, 2007, 121 Stat. 201.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 6107, acts Aug. 16, 1954, ch. 736, 68A Stat. 756; Nov. 2, 1966, Pub. L. 89–713, § 4(c), 80 Stat. 1110, 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 Pub. L. 90–618, title II, § 203(a), Oct. 22, 1968, 82 Stat. 1235.

### Amendments

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

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

Subsec. (b). Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), (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.

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

### Statutory Notes and Related Subsidiaries

### Effective Date of 2007 Amendment

Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.

### Effective Date

Section applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 7701 of this title.