Preparer Tax Identification Number (PTIN) User Fee Update

Document 2025-19036 is a Final Rule published by the Department of the Treasury in the Federal Register on September 30, 2025, with an effective date of September 30, 2025. This document contains interim final regulations relating to the imposition of certain user fees on tax return preparers. These regulations reduce from $11 to $10 the amount of the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN. The Independent Offices Appropriation Act of 1952 authorizes the charging of user fees. The text of these interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in this issue in the Proposed Rules section of this edition of the Federal Register. View the original at https://www.federalregister.gov/documents/2025/09/30/2025-19036/preparer-tax-identification-number-ptin-user-fee-update.

No. Document 2025-19036 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.