ADMINISTRATIVE

REG-106203-23, page 1143. Tax return preparers must use a preparer tax identification number (PTIN) on returns they prepare for compensation. The PTIN must be renewed annually. The IRS charges a user fee on each PTIN application or application for renewal to recover costs for issuing and renewing PTINs. The IRS has recalculated the PTIN user fee and determined the full cost for each application or application for renewal is $11, plus an amount payable directly to a third-party contractor. These regulations therefore propose to decrease the current PTIN user fee of $21 to $11, plus an amount payable directly to the third-party contractor. REG-106203-23. Published October 4, 2023.