About the Form 1040 Schedule J 2023-2024

17, 1975; 60 FR 65965, Nov. 30, 1995; 73 FR 52262, Oct. 20, 2008] Editorial

As amended at 40 FR 16859, Apr. 17, 1975; 60 FR 65965, Nov. 30, 1995; 73 FR 52262, Oct. 20, 2008] Editorial Note: For Federal Register citations affecting §67.3, see the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at. §67.36 Requirements for tax return preparation. (a) General. Each taxpayer who has filed a return of tax under section 6013 of this title and received a refund of such tax (whether pursuant to that section or under any other provision of law), in addition to meeting the other requirements of this section, shall, within 60 days after the taxpayer complies with the requirements of this section, file, in the appropriate office designated by the Secretary, and attach to the return the statement prescribed by §67.41. (b) Statement or statement-like forms. Each taxpayer who complies with the requirements of this section may receive (at no cost or obligation to the taxpayer) an electronic statement or statement-like form (for example, an Electronic Payments Transaction Record) which will permit a taxpayer to furnish statements as prescribed by §67.31. Subpart B—Rules for Individuals Filing as Independent Contractors Source: 78 FR 56838, Oct. 28, 2013, unless otherwise noted. §67.41 General requirements. (a) Exemption. An individual is not a tax return preparer as defined in §67.5(c)(1). (b) Identification of tax return preparers. An individual who prepares a tax return as an independent contractor.