PART 300—USER FEES
Paragraph 1. The authority citation for part 300 continues to read in part as follows:
Authority: 31 U.S.C. 9701.
Par. 2. Section 300.11 is amended by revising paragraphs (b) and (d) to read as follows:
§300.11 Fee for obtaining a preparer tax identification number.
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(b)Fee . The fee to apply for or renew a preparer tax…#
(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.
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(d)Applicability date . This section applies to…#
(d) Applicability date . This section applies to applications for or renewal of a preparer tax identification number filed on or after September 30, 2025.
Edward T. Killen, Acting Chief Tax Compliance Officer.
Approved: September 15, 2025.
Kenneth J. Kies , Assistant Secretary of the Treasury (Tax Policy).
(Filed by the Office of the Federal Register September 29, 2025, 8:45 a.m., and published in the issue of the Federal Register for September 30, 2025, 90 FR 46762)
1 The government previously conceded $26,576,661, $26,623,420, and $25,685,247 for amounts collected in FY 2011, FY 2012, and FY 2013, respectively, which related to certain communications, compliance, Office of Professional Responsibility (OPR), and operations support activities; $8,737,123 and $9,010,458 for amounts collected in FY 2014 and FY 2015, respectively, which related to certain communications, Office of the Director, Strategy and Finance, suitability, compliance and complaint referrals, competency and standards, continuing education, OPR, enrolled agent and enrolled retirement plan agent department, and contractor processing activities; and $6,904,345 and $6,784,762 for amounts collected in FY 2016 and FY 2017, respectively, which related to certain communications, Office of the Director, Strategy and Finance, suitability, compliance and complaint referrals, OPR, enrolled agent and enrolled retirement plan agent department, and contractor processing activities.