# Preparer Tax Identification Number (PTIN) User Fee Update
> **IRS** · Interim final rule. · Published 2023-10-04 · Effective 2023-10-19 · 88 FR 68456
## Document
- **Document number:** 2023-22103
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 88 FR 68456
- **CFR reference:** 26 CFR 300
- **Publication date:** 2023-10-04
- **Effective date:** 2023-10-19
- **Treasury docket:** TD 9980
## Abstract

This document contains interim final regulations relating to the imposition of certain user fees on tax return preparers. These 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 Appropriation Act of 1952 authorizes the charging of user fees. The text of the interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in this issue in the Proposed Rules section of this edition of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/10/04/2023-22103/preparer-tax-identification-number-ptin-user-fee-update)
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