Tax return preparer definition

Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

Tax return preparer means any person who has been approved to act as a Tax Return Preparer under the scheme framed under section 43;

Tax return preparer means a person who prepares for others for compensation or who employs one or more persons to prepare for others for compensation any return of income tax, a substantial portion of any return of income tax, any claim for refund with respect to income tax or a substantial portion of any claim for refund with respect to income tax; provided that a person shall not be a "tax return preparer" merely because such person:

Examples of Tax return preparer in a sentence

• In § 1.6695–2, paragraphs (a), (b)(1), (b)(2), (b)(4), (c), and (d) are revised and new paragraph (e) is added to read as follows:§ 1.6695–2 Tax return preparer due diligence requirements for determining earned income credit eligibility.

• Tax return preparer P contracts with department store D to rent space in D’s store.

• Section 20.6107–1 is added to read as follows:§20.6107–1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.(a) In general.

• Streng 65Loss/Capital Recovery Clark case p.122What tax characterization when a recovery of a prior (non tax-deducted) loss occurs?Clark case facts: Tax return preparer makes a mistake in preparing joint tax return rather than separate returns – costing taxpayers 19x extra taxes.

• In applying paragraphs (b) through (l) of such section any ref- erences to an ‘‘association’’ or to a ‘‘domestic building and loan associa- tion’’ shall be deemed to be a reference to a cooperative bank.§ 301.7701–15 Tax return preparer.

More Definitions of Tax return preparer

Tax return preparer means with respect to a Tax Return, the Party that is required to prepare any such Tax Return pursuant to Section 3.01(a) or (b), as applicable.

Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.

Tax return preparer means any individual described in section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R.

Tax return preparer means any individual who, for a fee or other consideration, prepares ten or more income tax returns or claims for refund during a calendar year, or who assumes final responsibility for completed work on such income tax returns or claims for refund on which preliminary work has been done by another individual.

Tax return preparer means, with respect to any Tax Return that Parent is responsible for filing under Section 3.01, Parent and, with respect to any Tax Return that Spinco is responsible for filing under Section 3.02, Spinco.

Tax return preparer has the meaning set forth in Section 4.01(c).

Tax return preparer means any individual who has been authorised to act as goods and services tax return preparer under this Act;