# Preparer Tax Identification Number (PTIN) User Fee Update
> **IRS** · Final rule. · Published 2024-05-15 · Effective 2024-06-14 · 89 FR 42362
## Document
- **Document number:** 2024-10631
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 42362
- **CFR reference:** 26 CFR 300
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/05/15/2024-10631/preparer-tax-identification-number-ptin-user-fee-update)
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