Treasury, IRS Reduce PTIN User Fee
- Treasury and IRS issued interim final regs and a proposed rule to lower the PTIN user fee for tax professionals.
- New fee: $10 IRS user fee (down from $11) + $8.75 paid to a third-party contractor.
- Effective with the next PTIN renewal cycle beginning Oct 16, 2025. PTIN fee is nonrefundable; penalties may apply for not having/using a valid PTIN.
- Expected volume: 900,000+ initial or renewal applications per cycle over the next three cycles.
- Comments on the proposed rule are due by Oct 30, 2025 via Regulations.gov (reference “IRS” and “REG-108673-25”); mailing address provided for paper submissions.
- PTINs expire Dec 31 each year. Apply/renew online at the PTIN portal (about 15 minutes) or by paper using Form W-12 (about six weeks processing).
