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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 300.11: Fee for obtaining a preparer tax identification number.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 300—USER FEES

(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.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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