Claims for credit or refund by tax return preparers or appraisers

OMB 1545-0240

OMB 1545-0240

Internal Revenue Code section 6696(c) sets forth the procedure for claiming a refund by a tax return preparer who has overpaid any of the tax return preparer’s penalties. TD 9436 contained final regulations implementing amendments to the tax return preparer penalties under sections 6694 and 6695 of the Internal Revenue Code (Code) and related provisions under sections 6060, 6107, 6109, 6696, and 7701(a)(36) reflecting amendments to the Code made by section 8246 of the Small Business and Work Opportunity Tax Act of 2007 and section 506 of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008. 26 CFR 1.6696–1 outlines the procedures for claims for credit or refund by tax return preparers or appraisers. Notwithstanding section 301.6402–2(c), Form 6118, “Claim for Refund of Income Tax Return Preparer and Promoter Penalties,” is the form prescribed for making a claim as provided in this section with respect to penalties under sections 6694 and 6695.

The latest form for Claims for credit or refund by tax return preparers or appraisers expires 2022-02-28 and can be found here.

All Historical Document Collections
Approved with change
Extension without change of a currently approved collection 2022-02-28
Approved without change
Extension without change of a currently approved collection 2018-10-29
Approved without change
Extension without change of a currently approved collection 2015-04-30
Approved without change
Extension without change of a currently approved collection 2013-06-26
Approved without change
Revision of a currently approved collection 2010-03-30
Approved without change
Extension without change of a currently approved collection 2007-01-12
Approved without change
No material or nonsubstantive change to a currently approved collection 2005-02-04
Approved without change
Extension without change of a currently approved collection 2003-12-03
Approved without change
Extension without change of a currently approved collection 2000-11-29
Approved without change
Extension without change of a currently approved collection 1998-06-02
Approved with change
No material or nonsubstantive change to a currently approved collection 1998-02-02
Approved without change
Extension without change of a currently approved collection 1995-05-22
Approved without change
Revision of a currently approved collection 1992-07-20
Approved without change
Revision of a currently approved collection 1989-11-06
Approved with change
No material or nonsubstantive change to a currently approved collection 1989-08-24
Approved without change
Extension without change of a currently approved collection 1987-03-27
Approved without change
Extension without change of a currently approved collection 1984-07-09
Approved without change
Extension without change of a currently approved collection 1981-09-25
Approved without change
Revision of a currently approved collection 1981-04-01

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