# User Fees Relating to Enrollment and Preparer Tax Identification Numbers
> **IRS** · Final rule. · Published 2010-09-30 · Effective 2010-09-30 · 75 FR 60316
## Document
- **Document number:** 2010-24652
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 75 FR 60316
- **CFR reference:** 26 CFR 300
- **Publication date:** 2010-09-30
- **Effective date:** 2010-09-30
- **Treasury docket:** TD 9503
## Abstract

This document contains amendments to the regulations relating to the imposition of certain user fees on certain tax practitioners. The final regulations establish a new user fee for individuals who apply for or renew a preparer tax identification number (PTIN). The final regulations affect individuals who apply for or renew a PTIN.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2010/09/30/2010-24652/user-fees-relating-to-enrollment-and-preparer-tax-identification-numbers)
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