# Furnishing Identifying Number of Income Tax Return Preparer
> **IRS** · Final regulations. · Published 2002-08-14 · Effective 2002-08-12 · 67 FR 52862
## Document
- **Document number:** 02-20621
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 52862
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-08-14
- **Effective date:** 2002-08-12
- **Treasury docket:** TD 9014
## Abstract

This document contains final regulations that allow income tax return preparers to elect an alternative to their social security number for purposes of identifying themselves on returns they prepare. The regulations are needed to implement section 6109(a) as amended by the Internal Revenue Service Restructuring and Reform Act of 1998. The regulations affect individual preparers who elect to identify themselves using a number other than their social security number.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/08/14/02-20621/furnishing-identifying-number-of-income-tax-return-preparer)
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