26 CFR § 300.11 - Fee for obtaining a preparer tax identification number.

---
identifier: "/us/cfr/t26/s300.11"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 300.11 - Fee for obtaining a preparer tax identification number."
title_number: 26
title_name: "Internal Revenue"
section_number: "300.11"
section_name: "Fee for obtaining a preparer tax identification number."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "300"
part_name: "USER FEES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 9701."
regulatory_source: "T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted."
cfr_part: "300"
---


# 300.11 Fee for obtaining a preparer tax identification number.

(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]