Preparer Tax Identification Number (PTIN) User Fee Update
other · IRS · Rule · Published 2020-07-17 · Effective 2020-08-17 · 85 FR 43433
Document
Document number
2020-15446
Federal Register citation
85 FR 43433
CFR reference
26 CFR 300
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2020-07-17
Effective date
2020-08-17
Treasury docket
TD 9903
Abstract
These final regulations amend existing regulations relating to the imposition of certain user fees on tax return preparers. The final regulations reduce the amount of 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.