# Preparer Tax Identification Number (PTIN) User Fee Update
> **IRS** · Temporary regulations. · Published 2015-10-30 · Effective 2015-10-30 · 80 FR 66792
## Document
- **Document number:** 2015-27789
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 66792
- **CFR reference:** 26 CFR 300
- **Publication date:** 2015-10-30
- **Effective date:** 2015-10-30
- **Treasury docket:** T.D. 9742
## Abstract

This document contains temporary regulations relating to the imposition of certain user fees on tax return preparers. The temporary regulations reduce the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The text of the temporary regulations also serves as the text of the proposed regulations (REG- 121496-15) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/10/30/2015-27789/preparer-tax-identification-number-ptin-user-fee-update)
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