---
kind: "section"
citation: "26 C.F.R. § 300.11"
title: "26"
number: "300.11"
heading: "Fee for obtaining a preparer tax identification number."
url: "https://uscodex.org/cfr/26/300.11"
---

# §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)](/cfr/26/1.6109-2.md?p=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.

## Notes

### Amendments

[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]

### Authority

Authority: 31 U.S.C. 9701.

### Source

Source: T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted.

### Amendments

[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]