Sec. 4. Split refunds may include tax return preparer
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/bill/114/s/935/is/section-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6402 of the Internal Revenue Code of 1986 is amended by adding at the end the following: An income tax refund requested on a return of Federal income tax prepared by an income tax preparer may be split between the preparer and the taxpayer in accordance with the split requested by the taxpayer on the return, except that the amount designated for the preparer may not exceed the amount prescribed by the Secretary by regulation or other guidance. A split of an individual income tax return under this subsection shall not be treated as disreputable conduct merely because the taxpayer requested such split. . The amendment made by subsection
(a)shall apply with respect to returns for taxable years ending after the date of the enactment of this Act.