Preparer Tax Identification Number (PTIN) User Fee Reduction – Public Hearing Notice
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The IRS and Treasury Department are holding a public hearing on a proposed rulemaking (REG-108673-25) that would lower the federal user fee for Preparer Tax Identification Numbers (PTINs) from $11 to $10. This fee is paid annually by all paid tax return preparers in the United States when applying for or renewing their PTIN. The proposed change was cross-referenced with interim final regulations also published on September 30, 2025. In addition to the $10 government fee, preparers will still owe a separate amount payable directly to a third-party contractor who administers the PTIN system. The public hearing provides stakeholders — including individual tax preparers and professional associations — an opportunity to comment on or contest the proposed fee structure before it is finalized.
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Key Changes
- PTIN user fee reduced from $11 to $10 per application or renewal
- Proposed rule reference: REG-108673-25, cross-referenced with interim final regulations published September 30, 2025
- Third-party contractor fee remains separate and is paid in addition to the $10 government fee
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Obligations
What this law requires
All paid tax return preparers must pay an annual federal user fee of $10 (reduced from $11) when applying for or renewing a Preparer Tax Identification Number (PTIN)
Tax return preparers must pay a separate amount directly to the third-party contractor who administers the PTIN system, in addition to the $10 federal user fee
Stakeholders, including individual tax preparers and professional associations, have the opportunity to submit written or oral comments on the proposed rulemaking (REG-108673-25) during the public hearing process