Preparer Tax Identification Number (PTIN) User Fee Update; Hearing

What it does

This document provides a notice of public hearing on the notice of proposed rulemaking (REG-108673-25) published in the Federal Register on Tuesday, September 30, 2025. The notice of proposed rulemaking by cross-reference to the interim final regulations published in the Federal Register on Tuesday, September 30, 2025, proposed to 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) plus an amount payable directly to the third party contractor.

The Internal Revenue Service's summary, as published in the Federal Register.

What it would change

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 300

Before this

1 earlier Federal Register document under regulation identifier 1545-BR56 since Jan. 1, 2025.

• Sept. 30, 2025 Notice of proposed rulemaking. Preparer Tax Identification Number (PTIN) User Fee Update

Since then:

• April 14, 2026 Cancellation of a notice of public hearing on a proposed rulemaking. Preparer Tax Identification Number (PTIN) User Fee Update; Hearing Cancellation

What happens next and when

The hearing is scheduled to be held on April 24, 2026, at 10:00 a.m. ET. The IRS must receive speakers' outlines of the topics to be discussed by April 2, 2026. If no outlines are received by April 2, 2026, the hearing will be cancelled.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2025-0301 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register