Data / Federal rules / 2024-10631
Preparer Tax Identification Number (PTIN) User Fee Update
The Internal Revenue Service published this final rule in the Federal Register on May 15, 2024. It took effect on June 14, 2024.
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What the agency says
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.
Key facts
- Document number
- 2024-10631
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- May 15, 2024
- Takes effect
- June 14, 2024
- Dates
- Effective date: These regulations are effective on June 14, 2024.
- Docket
- TD 9997
- Regulation ID (RIN)
- 1545-BQ77; 1545-BQ78
- Code of Federal Regulations
- 26 CFR 300
- Topics
- Estate taxes; Excise taxes; Fees; Gift taxes; Income taxes; Reporting and recordkeeping requirements
- Pages
- 2
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Everything from the Internal Revenue Service · Rules on estate taxes · Rules on excise taxes · Rules on fees · Published in May 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.