Internal Revenue Service August 10, 2016 – Federal Register Recent Federal Regulation Documents

Preparer Tax Identification Number (PTIN) User Fee Update
Document Number: 2016-18925
Type: Rule
Date: 2016-08-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the imposition of certain user fees on tax return preparers. The final regulations supersede and adopt the text of temporary regulations that reduced the user fee to apply for or renew a preparer tax identification number (PTIN) from $50 to $33. The final regulations affect individuals who apply for or renew a PTIN. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees.