Preparer Tax Identification Number (PTIN) User Fee Update
other · IRS · Rule · Published 2016-08-10 · Effective 2016-09-09 · 81 FR 52766
Document
Document number
2016-18925
Federal Register citation
81 FR 52766
CFR reference
26 CFR 300
Type
Rule
Action
Final regulations and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2016-08-10
Effective date
2016-09-09
Treasury docket
TD 9781
Abstract
This document contains final regulations relating to the imposition of certain user fees on tax return preparers. The final regulations supersede and adopt the text of temporary regulations that reduced the user fee to apply for or renew a preparer tax identification number (PTIN) from $50 to $33. The final regulations affect individuals who apply for or renew a PTIN. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees.