The IRS has released regulations that reduce the user fee from $11 to $10, plus $8.75 payable directly to a third-party contractor that’s paid as a processing fee. (IR-2025-95; TD 10035) The reduction is the result of a 2025 biennial review the IRS Return Preparer Office conducted of the PTIN user fee. The $10 user fee will be effective for the start of the next PTIN renewal cycle beginning on October 16, 2025.
In 2023, the IRS released regulations that reduced the user fees paid by tax preparers to obtain a PTIN to $11 (plus $8.75 for a third-party contractor). (TD 9980) In 2022, the fee to obtain or renew a PTIN was $30.75. The IRS devised a new cost model for calculating the PTIN fee following the decision in Steele v. United States ((September 25, 2023) U.S. District Court, District of Columbia, Case No. 1:14-cv-1523-RCL), which determined that the PTIN fee the IRS was charging preparers was too high.
