§ 26.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
(a)In general. Each generation-skipping transfer tax return or claim for refund prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.
(b)Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.