# Tax Return Preparers-Electronic Filing
> **IRS** · Final regulations and removal of temporary regulations. · Published 2004-03-25 · Effective 2004-03-25 · 69 FR 15248
## Document
- **Document number:** 04-6621
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 15248
- **CFR reference:** 26 CFR 1
- **Publication date:** 2004-03-25
- **Effective date:** 2004-03-25
- **Treasury docket:** TD 9119
## Abstract

This document provides final regulations to facilitate electronic filing of returns prepared by tax return preparers. They provide that preparers may avoid paper copies by retaining and furnishing to taxpayers copies of returns in an electronic or digital format prescribed by the Commissioner.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/03/25/04-6621/tax-return-preparers-electronic-filing)
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