Preparer Tax Identification Number (PTIN) User Fee Update
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This rule proposes to reduce the user fee for tax return preparers from $11 to $10 when applying for or renewing their PTIN. The scheduled public hearing on this proposed rule was canceled due to lack of interest. This change affects tax preparers who need to manage PTIN-related fees.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- User fee for PTIN reduced from $11 to $10
- Cancellation of public hearing due to no requests to testify
Obligations
What this law requires
Tax return preparers must pay a reduced user fee of $10 (instead of $11) when applying for a PTIN
Tax return preparers must pay a reduced user fee of $10 (instead of $11) when renewing their PTIN
Tax return preparers must pay an additional amount payable directly to the third party contractor in addition to the $10 user fee