Register interest with Swanson Reed (opens in a new tab)
  1. Home
  2. Jurisdictions
  3. United States: Overview
  4. United States: Preparer identification

Country page

US

United States: Preparer identification

Whether a federal research credit claim in the United States must name the person who prepared it, what the paid preparer section of the return asks for, and what Form 6765 does not ask.

Rules as at

This page summarises rules in United States as at Oct 11, 2026. It is not legal advice and may not reflect later changes. Check the official sources listed below.

This page explains when a federal return or refund claim that includes a research credit must identify the person who prepared it, and what information about that person the IRS receives. It covers federal rules only.

The statutory rule

Any return or claim for refund prepared by a tax return preparer must bear an identifying number for the preparer, the preparer's employer, or both, as prescribed.1Source 1Office of the Law Revision Counsel, 26 U.S.C. 6109, Identifying numbers, subsection (a)(4), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapB-sec6109.htm (accessed 11 October 2026). A tax return preparer is any person who prepares a return or refund claim, or a substantial portion of one, for compensation.2Source 2Office of the Law Revision Counsel, 26 U.S.C. 7701, Definitions, subsection (a)(36)(A), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap79-sec7701.htm (accessed 11 October 2026).

What the regulations require

The regulations put the obligation on the signing tax return preparer: the individual with primary responsibility for the overall substantive accuracy of the return or claim.3Source 3Treasury Department and Internal Revenue Service, 26 CFR 301.7701-15, Tax return preparer, paragraphs (b)(1) and (b)(2)(i). https://www.ecfr.gov/current/title-26/section-301.7701-15 (accessed 11 October 2026).

  • Each return or refund claim prepared by one or more tax return preparers must include the identifying number of the preparer who is required to sign it. If that individual is employed by or associated with another person, that person's number must also appear.4Source 4Treasury Department and Internal Revenue Service, 26 CFR 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements, paragraphs (a)(1) to (a)(3). https://www.ecfr.gov/current/title-26/section-1.6109-2 (accessed 11 October 2026).
  • For an individual preparer, the identifying number is the preparer tax identification number (PTIN). For the employer or firm, it is the employer identification number.4Source 4Treasury Department and Internal Revenue Service, 26 CFR 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements, paragraphs (a)(1) to (a)(3). https://www.ecfr.gov/current/title-26/section-1.6109-2 (accessed 11 October 2026).
  • A signing tax return preparer must sign a return or refund claim that is not signed electronically after it is completed and before it is presented to the taxpayer for signature.5Source 5Treasury Department and Internal Revenue Service, 26 CFR 1.6695-1, Other assessable penalties with respect to the preparation of tax returns for other persons, paragraph (b)(1). https://www.ecfr.gov/current/title-26/section-1.6695-1 (accessed 11 October 2026).

The regulations also recognize nonsigning tax return preparers, who prepare all or a substantial portion of a return or claim but are not the signing preparer. The examples given include a person whose advice leads to a position or entry that is a substantial portion of the return.3Source 3Treasury Department and Internal Revenue Service, 26 CFR 301.7701-15, Tax return preparer, paragraphs (b)(1) and (b)(2)(i). https://www.ecfr.gov/current/title-26/section-301.7701-15 (accessed 11 October 2026). The identification and signature requirements described above are framed around the signing preparer and the person employing that individual.4Source 4Treasury Department and Internal Revenue Service, 26 CFR 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements, paragraphs (a)(1) to (a)(3). https://www.ecfr.gov/current/title-26/section-1.6109-2 (accessed 11 October 2026). 5Source 5Treasury Department and Internal Revenue Service, 26 CFR 1.6695-1, Other assessable penalties with respect to the preparation of tax returns for other persons, paragraph (b)(1). https://www.ecfr.gov/current/title-26/section-1.6695-1 (accessed 11 October 2026).

Penalties for failing to identify

The Internal Revenue Code sets penalties for a tax return preparer who fails to sign a return or claim when required, or fails to include the required identifying number. Each penalty is $50 per failure, unless the failure is due to reasonable cause and not willful neglect, with a maximum of $25,000 for documents filed in a calendar year.6Source 6Office of the Law Revision Counsel, 26 U.S.C. 6695, Other assessable penalties with respect to the preparation of tax returns for other persons, subsections (b), (c) and (h), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap68-subchapB-partI-sec6695.htm (accessed 11 October 2026). For returns and claims filed in calendar years after 2014, these dollar amounts are adjusted for inflation.6Source 6Office of the Law Revision Counsel, 26 U.S.C. 6695, Other assessable penalties with respect to the preparation of tax returns for other persons, subsections (b), (c) and (h), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap68-subchapB-partI-sec6695.htm (accessed 11 October 2026). Current adjusted amounts are not stated on this page.

What the forms show

A business claims the research credit on Form 6765, which is attached to its tax return. For a corporation, that is Form 1120, or Form 1120-X for an amended return.7Source 7Internal Revenue Service, Form 6765, Credit for Increasing Research Activities (Rev. December 2024), pages 1 to 4. https://www.irs.gov/pub/irs-pdf/f6765.pdf (accessed 11 October 2026). 8Source 8Internal Revenue Service, Form 1120-X, Amended US Corporation Income Tax Return (Rev. December 2025), page 1, "Sign Here" and "Paid Preparer Use Only". https://www.irs.gov/pub/irs-pdf/f1120x.pdf (accessed 11 October 2026).

Form Preparer information on the form
Form 1120, US Corporation Income Tax Return (2025) "Paid Preparer Use Only" block: preparer's name, signature, date, PTIN, a self-employed check box, firm's name, firm's EIN, firm's address and phone number. The officer is also asked whether the IRS may discuss the return with the preparer shown.9Source 9Internal Revenue Service, Form 1120, US Corporation Income Tax Return (2025), page 1, "Sign Here" and "Paid Preparer Use Only". https://www.irs.gov/pub/irs-pdf/f1120.pdf (accessed 11 October 2026).
Form 1120-X, Amended US Corporation Income Tax Return (Rev. December 2025) "Paid Preparer Use Only" block with the same items, under a declaration that the declaration of a preparer other than the taxpayer is based on all information of which the preparer has any knowledge.8Source 8Internal Revenue Service, Form 1120-X, Amended US Corporation Income Tax Return (Rev. December 2025), page 1, "Sign Here" and "Paid Preparer Use Only". https://www.irs.gov/pub/irs-pdf/f1120x.pdf (accessed 11 October 2026).
Form 6765, Credit for Increasing Research Activities (Rev. December 2024) No field for the name of a preparer or adviser, and no question about how the claim was prepared or paid for.7Source 7Internal Revenue Service, Form 6765, Credit for Increasing Research Activities (Rev. December 2024), pages 1 to 4. https://www.irs.gov/pub/irs-pdf/f6765.pdf (accessed 11 October 2026). 10Source 10Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), read in full. https://www.irs.gov/instructions/i6765 (accessed 11 October 2026).

Research credit refund claims

When a research credit is claimed on an amended return or other refund claim, the IRS requires specified information about the claim itself: the business components, the research activities for each, and the totals of qualified wage, supply and contract research expenses.11Source 11Internal Revenue Service, Research credit claims (Section 41) on amended returns frequently asked questions, introduction and question 21 (page last reviewed or updated 1 October 2026). https://www.irs.gov/businesses/corporations/research-credit-claims-section-41-on-amended-returns-frequently-asked-questions (accessed 11 October 2026). These items describe the research and the expenses. They do not include the name of any person who prepared the claim.11Source 11Internal Revenue Service, Research credit claims (Section 41) on amended returns frequently asked questions, introduction and question 21 (page last reviewed or updated 1 October 2026). https://www.irs.gov/businesses/corporations/research-credit-claims-section-41-on-amended-returns-frequently-asked-questions (accessed 11 October 2026).

IRS Chief Counsel has said that a refund claim must be verified by a declaration signed under penalties of perjury, and that in most cases the signature on Form 1120-X serves this function.12Source 12IRS Office of Chief Counsel, Memorandum 20214101F, I.R.C. 41 Research Credit Refund Claims, dated 17 September 2021, released 15 October 2021, Short Answer 2. https://www.irs.gov/pub/irs-lafa/20214101f.pdf (accessed 11 October 2026). Where a refund claim is signed by an agent of the taxpayer rather than the taxpayer, a power of attorney must accompany the claim.13Source 13Treasury Department and Internal Revenue Service, 26 CFR 301.6402-2, Claims for credit or refund, paragraph (e). https://www.ecfr.gov/current/title-26/section-301.6402-2 (accessed 11 October 2026).

Summary

Question Answer under federal rules
Must a paid signing preparer be identified on the return or refund claim? Yes, by PTIN, with the firm's EIN where there is an employment or association arrangement.4Source 4Treasury Department and Internal Revenue Service, 26 CFR 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements, paragraphs (a)(1) to (a)(3). https://www.ecfr.gov/current/title-26/section-1.6109-2 (accessed 11 October 2026).
Must the signing preparer sign? Yes, for paper returns and claims, before the taxpayer signs; separate rules apply to electronic signatures.5Source 5Treasury Department and Internal Revenue Service, 26 CFR 1.6695-1, Other assessable penalties with respect to the preparation of tax returns for other persons, paragraph (b)(1). https://www.ecfr.gov/current/title-26/section-1.6695-1 (accessed 11 October 2026).
Does Form 6765 ask who prepared the credit calculation? No.7Source 7Internal Revenue Service, Form 6765, Credit for Increasing Research Activities (Rev. December 2024), pages 1 to 4. https://www.irs.gov/pub/irs-pdf/f6765.pdf (accessed 11 October 2026). 10Source 10Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), read in full. https://www.irs.gov/instructions/i6765 (accessed 11 October 2026).
Does the research credit refund claim information name the preparer? No; it covers business components, activities and expense totals.11Source 11Internal Revenue Service, Research credit claims (Section 41) on amended returns frequently asked questions, introduction and question 21 (page last reviewed or updated 1 October 2026). https://www.irs.gov/businesses/corporations/research-credit-claims-section-41-on-amended-returns-frequently-asked-questions (accessed 11 October 2026).

Sources

  1. Office of the Law Revision Counsel, 26 U.S.C. 6109, Identifying numbers, subsection (a)(4), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap61-subchapB-sec6109.htm (accessed 11 October 2026).  Back
  2. Office of the Law Revision Counsel, 26 U.S.C. 7701, Definitions, subsection (a)(36)(A), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap79-sec7701.htm (accessed 11 October 2026).  Back
  3. Treasury Department and Internal Revenue Service, 26 CFR 301.7701-15, Tax return preparer, paragraphs (b)(1) and (b)(2)(i). https://www.ecfr.gov/current/title-26/section-301.7701-15 (accessed 11 October 2026).   Back
  4. Treasury Department and Internal Revenue Service, 26 CFR 1.6109-2, Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements, paragraphs (a)(1) to (a)(3). https://www.ecfr.gov/current/title-26/section-1.6109-2 (accessed 11 October 2026).     Back
  5. Treasury Department and Internal Revenue Service, 26 CFR 1.6695-1, Other assessable penalties with respect to the preparation of tax returns for other persons, paragraph (b)(1). https://www.ecfr.gov/current/title-26/section-1.6695-1 (accessed 11 October 2026).    Back
  6. Office of the Law Revision Counsel, 26 U.S.C. 6695, Other assessable penalties with respect to the preparation of tax returns for other persons, subsections (b), (c) and (h), United States Code 2024 edition published by the Government Publishing Office. https://www.govinfo.gov/content/pkg/USCODE-2024-title26/html/USCODE-2024-title26-subtitleF-chap68-subchapB-partI-sec6695.htm (accessed 11 October 2026).   Back
  7. Internal Revenue Service, Form 6765, Credit for Increasing Research Activities (Rev. December 2024), pages 1 to 4. https://www.irs.gov/pub/irs-pdf/f6765.pdf (accessed 11 October 2026).    Back
  8. Internal Revenue Service, Form 1120-X, Amended US Corporation Income Tax Return (Rev. December 2025), page 1, "Sign Here" and "Paid Preparer Use Only". https://www.irs.gov/pub/irs-pdf/f1120x.pdf (accessed 11 October 2026).   Back
  9. Internal Revenue Service, Form 1120, US Corporation Income Tax Return (2025), page 1, "Sign Here" and "Paid Preparer Use Only". https://www.irs.gov/pub/irs-pdf/f1120.pdf (accessed 11 October 2026).  Back
  10. Internal Revenue Service, Instructions for Form 6765 (Rev. December 2025), read in full. https://www.irs.gov/instructions/i6765 (accessed 11 October 2026).   Back
  11. Internal Revenue Service, Research credit claims (Section 41) on amended returns frequently asked questions, introduction and question 21 (page last reviewed or updated 1 October 2026). https://www.irs.gov/businesses/corporations/research-credit-claims-section-41-on-amended-returns-frequently-asked-questions (accessed 11 October 2026).    Back
  12. IRS Office of Chief Counsel, Memorandum 20214101F, I.R.C. 41 Research Credit Refund Claims, dated 17 September 2021, released 15 October 2021, Short Answer 2. https://www.irs.gov/pub/irs-lafa/20214101f.pdf (accessed 11 October 2026).  Back
  13. Treasury Department and Internal Revenue Service, 26 CFR 301.6402-2, Claims for credit or refund, paragraph (e). https://www.ecfr.gov/current/title-26/section-301.6402-2 (accessed 11 October 2026).  Back