Preparer Tax Identification Number (PTIN) User Fee Update
other · IRS · Rule · Published 2024-05-15 · Effective 2024-06-14 · 89 FR 42362
Document
Document number
2024-10631
Federal Register citation
89 FR 42362
CFR reference
26 CFR 300
Type
Rule
Action
Final rule.
Category
other
Sub-agency
IRS
Publication date
2024-05-15
Effective date
2024-06-14
Treasury docket
TD 9997
Abstract
This document contains final regulations relating to the imposition of certain user fees on tax return preparers. The final regulations adopt without change the text of interim final and proposed regulations that reduced the user fee to apply for or renew a preparer tax identification number (PTIN) from $21 to $11. The final regulations affect individuals who apply for or renew a PTIN. The Independent Offices Appropriation Act of 1952 authorizes the charging of user fees.