Rev. Proc. 2023-28, page 1092.

General Rules and Specifications for Substitute Forms and Schedules

This procedure provides guidelines and general requirements for the development, printing, and approval of the 2023 substitute tax forms. This procedure will be reproduced as the next revision of Publication 1167. Rev. Proc. 2022-31 is superseded.

T.D. 9980, page 1087. 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 interim final regulations therefore decrease the current PTIN user fee of $21 to $11, plus an amount payable directly to the third-party contractor. TD 9980. Published October 4, 2023.

Finding Lists begin on page ii.