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Accountancy Slice
North America
The IRS has issued final regulations that reduce the fees for the application and renewal of preparer tax identification numbers (PTINs). The new fee structure includes an $11 user fee and an $8.75 third-party contractor fee, resulting in a total annual fee of $19.75. This reduction comes after a district court ruled that the previous fee of $30.75 was excessive. The IRS arrived at the $11 user fee by estimating the cost of providing PTINs for the next three fiscal years, while the third-party contractor fee may change in 2026. The IRS requires anyone who prepares or assists in the preparation of federal tax returns to obtain a PTIN.
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