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Code of Federal Regulations Title 26. Internal Revenue § 26.300.12 Fee for obtaining a preparer tax identification number

Current as of January 02, 2025 | Updated by Findlaw Staff

(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 $21 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 August 17, 2020.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.300.12 Fee for obtaining a preparer tax identification number - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-300-12/

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