Proposed Rule2025-19037
Preparer Tax Identification Number (PTIN) User Fee Update
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
September 30, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce from $11 to $10 the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN).
Full Text
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<title>Federal Register, Volume 90 Issue 187 (Tuesday, September 30, 2025)</title>
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[Federal Register Volume 90, Number 187 (Tuesday, September 30, 2025)]
[Proposed Rules]
[Pages 46777-46778]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-19037]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[REG-108673-25]
RIN 1545-BR56
Preparer Tax Identification Number (PTIN) User Fee Update
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking.
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SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the Department of the Treasury (Treasury Department)
and the IRS are issuing interim final regulations that amend the
current regulations to reduce from $11 to $10 the amount of the user
fee imposed on tax return preparers to apply for or renew a preparer
tax identification number (PTIN).
DATES: Electronic or written comments and requests for a public hearing
must be received by October 30, 2025.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically. Submit electronic submissions via the Federal
eRulemaking Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a> (indicate IRS and
REG-108673-25) by following the online instructions for submitting
comments. Requests for a public hearing must be submitted as prescribed
in the ``Comments and Requests for a Public Hearing'' section. Once
submitted to the Federal eRulemaking Portal, comments cannot be edited
or withdrawn. The Treasury Department and the IRS will publish for
public availability any comments submitted to the IRS's public docket.
Send paper submissions to: CC:PA:01:PR (REG-108673-25), Room 5203,
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Jamie Song at (202) 317-6845; concerning cost methodology, Maria E.
Arias-Buchanan at (202) 803-9569; concerning submissions of comments or
requests for a public hearing, the Publications and Regulations Section
at (202) 317-6901 (not toll-free numbers) or by email at
<a href="/cdn-cgi/l/email-protection#d1a1a4b3bdb8b2b9b4b0a3b8bfb6a291b8a3a2ffb6bea7"><span class="__cf_email__" data-cfemail="ddada8bfb1b4beb5b8bcafb4b3baae9db4afaef3bab2ab">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Interim final regulations in the Rules and Regulations section of
this issue of the Federal Register amend regulations under 26 CFR part
300 setting a user fee for individuals who apply for or renew a PTIN.
The Independent Offices Appropriation Act of 1952 (IOAA), which is
codified at 31 U.S.C. 9701, authorizes agencies to prescribe
regulations that establish user fees for services provided by the
agency. The IOAA provides that regulations implementing user fees are
subject to policies prescribed by the President; these policies are set
forth in the Office of Management and Budget Circular A-25, 58 FR 38142
(July 15, 1993).
The text of the interim final regulations also serves as the text
of these proposed regulations. The preamble to the interim final
regulations explains the interim final regulations and these proposed
regulations.
Special Analyses
I. Regulatory Planning and Review
These proposed regulations are not subject to review under section
6(b) of Executive Order 12866 pursuant to the Memorandum of Agreement
(July 4, 2025) between the Treasury Department and the Office of
Management and Budget regarding review of tax regulations.
II. Regulatory Flexibility Act
Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it
is hereby certified that these proposed regulations will not have a
significant economic impact on a substantial number of small entities.
These proposed regulations affect individuals who prepare or assist in
preparing all or substantially all of a tax return or claim for refund
for compensation. Only individuals, not businesses, can have a PTIN.
Thus, the economic impact of these regulations on any small entity
generally will be a result of an individual tax return preparer who is
required to have a PTIN owning a small business or a small business
otherwise employing an individual tax return preparer who is required
to have a PTIN. The Treasury Department and the IRS estimate that
approximately 915,437, 942,900, and 971,187 individuals will apply
annually for an initial or renewal PTIN in fiscal years 2026, 2027, and
2028, respectively. Although the interim final regulations will likely
affect a substantial number of small entities, the economic impact on
those entities is not significant. The interim final regulations will
establish a $10 user fee per application or renewal (plus $8.75 payable
directly to the contractor), which is a reduction from the previously
established user fee and will not have a significant economic impact on
a small entity. Accordingly, the Secretary of the Treasury (or the
Secretary's delegate) certifies that the rule will not have a
significant economic impact on a substantial number of small entities,
and a regulatory flexibility analysis is not required.
III. Unfunded Mandates Reform Act
Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA)
requires that agencies assess anticipated costs and benefits and take
certain other actions before issuing a final rule that includes any
Federal mandate that may result in expenditures in any one year by a
State, local, or Tribal government, in the aggregate, or by the private
sector, of $100 million in 1995 dollars, updated annually for
inflation. This rule does not include any Federal mandate that may
result in expenditures by State, local, or Tribal governments, or by
the private sector in excess of that threshold.
IV. Executive Order 13132: Federalism
Executive Order 13132 (Federalism) prohibits an agency from
publishing any rule that has federalism implications if the rule either
imposes substantial,
[[Page 46778]]
direct compliance costs on State and local governments, and is not
required by statute, or preempts State law, unless the agency meets the
consultation and funding requirements of section 6 of the Executive
order. These proposed regulations do not have federalism implications
and do not impose substantial direct compliance costs on State and
local governments or preempt State law within the meaning of the
Executive order.
V. Submission to Small Business Administration
Pursuant to section 7805(f) of the Internal Revenue Code, this
notice of proposed rulemaking has been submitted to the Chief Counsel
of the Office of Advocacy of the Small Business Administration for
comment on its impact on small business.
Comments and Requests for a Public Hearing
Consideration will be given to comments that are submitted timely
to the IRS as prescribed in this preamble under the ADDRESSES heading.
The Treasury Department and the IRS request comments on all aspects of
the proposed regulations. Any comments submitted will be made available
at <a href="https://www.regulations.gov">https://www.regulations.gov</a> or upon request.
A public hearing will be scheduled if requested in writing by any
person who timely submits electronic or written comments. Requests for
a public hearing are also encouraged to be made electronically. If a
public hearing is scheduled, notice of the date and time for the public
hearing will be published in the Federal Register.
Drafting Information
The principal author of these regulations is Jamie Song, Office of
the Associate Chief Counsel (Procedure and Administration). Other
personnel from the Treasury Department and the IRS participated in the
development of the regulations.
List of Subjects in 26 CFR Part 300
Estate taxes, Excise taxes, Fees, Gift taxes, Income taxes,
Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, the Treasury Department and IRS propose to amend 26
CFR part 300 as follows:
PART 300--USER FEES
Paragraph 1. The authority citation for part 300 continues to read
as follows:
Authority: 31 U.S.C. 9701.
Par. 2. Section 300.11 is amended by revising paragraphs (b) and
(d) to read as follows:
Sec. 300.11 Fee for obtaining a preparer tax identification number.
* * * * *
(b) [The text of proposed Sec. 300.11(b) is the same as the text
of Sec. 300.11(b) in the interim final rule published elsewhere in
this issue of the Federal Register].
* * * * *
(d) [The text of proposed Sec. 300.11(d) is the same as the text
of Sec. 300.11(d) in the interim final rule published elsewhere in
this issue of the Federal Register].
Edward T. Killen,
Acting Chief Tax Compliance Officer.
[FR Doc. 2025-19037 Filed 9-29-25; 8:45 am]
BILLING CODE 4830-01-P
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