26 CFR 300.11
§ 300.11 Fee for obtaining a preparer tax identification number.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 300.11, § 300.11 Fee for obtaining a preparer tax identification number, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114117
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Full text
(a) Applicability. This section applies to the application for and renewal of a preparer tax identification number pursuant to 26 CFR 1.6109-2(d).
(b) Fee. The fee to apply for or renew a preparer tax identification number is $10 per year and is in addition to the fee charged by the contractor.
(c) Person liable for the fee. The individual liable for the application or renewal fee is the individual applying for and renewing a preparer tax identification number from the IRS.
(d) Applicability date. This section applies to applications for or renewal of a preparer tax identification number filed on or after September 30, 2025.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.