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Proposed Rule2026-058962026-03-26

Preparer Tax Identification Number (PTIN) User Fee Update; Hearing

Treasury Department, Internal Revenue Service

Abstract

This document provides a notice of public hearing on the notice of proposed rulemaking (REG-108673-25) published in the Federal Register on Tuesday, September 30, 2025. The notice of proposed rulemaking by cross-reference to the interim final regulations published in the Federal Register on Tuesday, September 30, 2025, proposed to amend the current regulations to reduce from $11 to $10 the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN) plus an amount payable directly to the third party contractor.

Action & Dates

Action
Notice of proposed rulemaking; notice of hearing.
Dates
The hearing is scheduled to be held on April 24, 2026, at 10:00 a.m. ET. The IRS must receive speakers' outlines of the topics to be discussed by April 2, 2026. If no outlines are received by April 2, 2026, the hearing will be cancelled.

CFR References

Document Excerpt

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 300 [REG-108673-25] RIN 1545-BR56 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; notice of hearing. SUMMARY: This document provides a notice of public hearing on the notice of proposed rulemaking (REG-108673-25) published in the Federal Register on Tuesday, September 30, 2025. The notice of proposed rulemaking by cross-reference to the interim final regulations published in the Federal Register on Tuesday, September 30, 2025, proposed to amend the current regulations to reduce from $11 to $10 the amount of the user fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN) plus an amount payable directly to the third party contractor. DATES: The hearing is scheduled to be held on April 24, 2026, at 10:00 a.m. ET. The IRS must receive speakers' outlines of the topics to be discussed by April 2, 2026. If no outlines are received by April 2, 2026, the hearing will be cancelled. ADDRESSES: The hearing is being held in the Auditorium, at the Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC. Due to security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present a valid photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the immediate entrance area more than 30 minutes before the hearing starts.

Read full document on FederalRegister.gov →

Related Documents

Other Federal Register documents from the same docket.

Full Document

Citation: 91 FR 14657