§ 300.11. Fee for obtaining a preparer tax identification number.

194 words·~1 min read·/us/cfr/t26/s§ 300.11·

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(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. [T.D. 9503, 75 FR 60321, Sept. 30, 2010. Redesignated at T.D. 9523, 76 FR 21807, Apr. 19, 2011, and further redesignated by T.D. 9559, 76 FR 72623, Nov. 25, 2011; T.D. 9742, 80 FR 66794, Oct. 30, 2015; T.D. 9781, 81 FR 52767, Aug. 10, 2016. Redesignated at 84 FR 20804, May 13, 2019. T.D. 9903, 85 FR 43436, July 17, 2020. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022; T.D. 9980, 88 FR 68459, Oct. 4, 2023; T.D. 10035, 90 FR 46765, Sept. 30, 2025]

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CFR

Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
§ 1.6109-2

9 references not yet in our index

T.D. 9503
T.D. 9523
T.D. 9559
T.D. 9742
T.D. 9781
T.D. 9903
T.D. 9962
T.D. 9980
T.D. 10035

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cites case law

§ 300.11

Fee for obtaining a preparer tax identification number.

C.F.R.§ 1.6109-2

Treas. Dec.T.D. 9503

Treas. Dec.T.D. 9523

Treas. Dec.T.D. 9559

Treas. Dec.T.D. 9742

Treas. Dec.T.D. 9781

Cites 10 · showing 6Cited by 0 across 0 sources