# Tax Return Preparers-Electronic Filing
> **IRS** · Temporary regulations. · Published 2003-04-24 · Effective 2003-04-24 · 68 FR 20069
## Document
- **Document number:** 03-10192
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 20069
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-04-24
- **Effective date:** 2003-04-24
- **Treasury docket:** TD 9053
## Abstract

This document contains temporary regulations to facilitate electronic filing by tax return preparers. The existing regulations, which contain references to manually signed returns, have resulted in uncertainty over whether preparers must produce manually signed, paper copies of returns for taxpayers and for the preparers' records. The temporary regulations clarify that preparers may avoid paper copies by retaining and furnishing to taxpayers copies of returns in electronic or digital format prescribed by the Commissioner.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/04/24/03-10192/tax-return-preparers-electronic-filing)
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