The US Treasury and IRS announced interim final regulations and a proposed rule to lower the user fee for tax professionals applying for or renewing a PTIN.

The Department of the Treasury and the Internal Revenue Service (IRS) issued IR-2025-95 on 29 September 2025, announcing interim final regulations and a notice of proposed rulemaking to reduce the amount of the user fee imposed on tax professionals who apply for or renew a preparer tax identification number (PTIN).

The IRS Return Preparer Office conducted a biennial review of the PTIN user fee in 2025 and determined that the full cost of issuing or renewing a PTIN should be reduced from USD 11 to USD 10, plus USD 8.75 payable directly to a third-party contractor. This newly established USD 10 user fee will be effective for the start of the next PTIN renewal cycle beginning on Oct. 16, 2025. The PTIN fee is non-refundable. Failure to have and to use a valid PTIN may result in penalties.

The IRS projects that over 900,000 individuals will apply for an initial or renewal PTIN during each of the next three PTIN renewal cycles.

Treasury and IRS also invite comments and requests for a public hearing in the notice proposed rulemaking by 30 October 2025.

Commenters are encouraged to use the Federal e-Rulemaking portal to submit comments (indicate “IRS” and “REG-108673-25”). Requests for a public hearing must be submitted as prescribed in the “Comments and Requests for a Public Hearing” section.

Paper submissions should be sent to: CC:PA:01:PR (REG-108673-25), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.

Apply for or renew a PTIN online

Anyone who prepares or helps prepare a federal tax return or claim for refund for compensation must have a valid PTIN from the IRS and needs to include the PTIN as their identifying number on any return or claim for refund filed with the IRS. All enrolled agents must also have a valid

PTIN to maintain their active status.

PTINs expire on 31 December of the calendar year for which they are issued. Paid tax return preparers and enrolled agents, who need to apply for an initial PTIN or renew a PTIN expiring on 31 December 2025, should use the online portal, which takes about 15 minutes to complete.

A paper option, Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, along with the instructions, are also available for PTIN applications and renewals. However, the paper form can take approximately six weeks to process.