Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Treasury Regulations · 26 CFR

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

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 300.11

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
September 30, 2010 by T.D. 9503
Last amended
September 30, 2025 by T.D. 10035
Length
176 words · about 1 min to read
(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]

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 10035 (90 FR 46765)
  2. Amended by T.D. 9980 (88 FR 68459)
  3. Amended (87 FR 11297)
  4. Amended by T.D. 9903 (85 FR 43436)
  5. Amended (84 FR 20804)
  6. Amended by T.D. 9781 (81 FR 52767)
  7. Amended by T.D. 9742 (80 FR 66794)
  8. Amended by T.D. 9559 (76 FR 72623)
  9. Amended by T.D. 9523 (76 FR 21807)
  10. Issued by T.D. 9503 (75 FR 60321)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 300 User fees

Nearby sections