StacksVerified U.S. regulatory reference

26 CFR §300.11

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (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).
  2. (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.
  3. (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.
  4. (d)Applicability date. This section applies to applications for or renewal of a preparer tax identification number filed on or after September 30, 2025.