IRS Proposed PTIN User Fee Update and Hearing Notice

Regulations.gov Proposed Rules

Published September 30th, 2025

Detected March 26th, 2026

Summary

The IRS has proposed to reduce the Preparer Tax Identification Number (PTIN) user fee from $11 to $10, plus a third-party contractor fee. A public hearing has been scheduled for April 24, 2026, to discuss the proposed rulemaking.

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What changed

The Internal Revenue Service (IRS) has issued a notice of proposed rulemaking and a notice of public hearing regarding the user fee for tax return preparers to obtain or renew a Preparer Tax Identification Number (PTIN). The proposed rule, published on September 30, 2025, suggests reducing the PTIN user fee from $11 to $10, in addition to any amount payable directly to a third-party contractor. This notice specifically schedules a public hearing for April 24, 2026, to allow interested parties to present their views on the proposed fee reduction.

Compliance officers should note that this is a proposed change, and the IRS is soliciting feedback. To participate in the hearing, individuals must submit an outline of their topics by April 2, 2026. The IRS must receive these outlines to proceed with the hearing; otherwise, it will be cancelled. Entities affected by the PTIN user fee should consider submitting comments or participating in the hearing to voice their opinions on the proposed reduction, which could impact operational costs for tax preparers.

What to do next

Submit outlines for testimony by April 2, 2026, if intending to speak at the hearing.
Review the proposed PTIN user fee reduction and consider submitting comments or testimony.
Monitor for the final rule publication after the comment period and hearing.

Source document (simplified)

Content

ACTION:

Notice of proposed rulemaking; notice of hearing.

SUMMARY:

This document provides a notice of public hearing on the notice of proposed rulemaking (REG-108673-25) published in the
Federal Register
on Tuesday, September 30, 2025. The notice of proposed rulemaking by cross-reference to the interim final regulations published
in the
Federal Register
on Tuesday, September 30, 2025, proposed to amend the current regulations to reduce from $11 to $10 the amount of the user
fee imposed on tax return preparers to apply for or renew a preparer tax identification number (PTIN) plus an amount payable
directly to the third party contractor.

DATES:

The hearing is scheduled to be held on April 24, 2026, at 10:00 a.m. ET. The IRS must receive speakers' outlines of the topics
to be discussed by April 2, 2026. If no outlines are received by April 2, 2026, the hearing will be cancelled.

ADDRESSES:

The hearing is being held in the Auditorium, at the Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington,
DC. Due to security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present
a valid photo identification to enter the building. Because of access restrictions, visitors will not be admitted beyond the
immediate entrance area more than 30 minutes before the hearing starts. Participants may alternatively testify or attend the
hearing by telephone.

Send an outline of topic submission electronically via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG-108673-25). Send paper

     submissions to CC:PA:01:PR, (REG-108673-25), Room 5503, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington,
     DC 20044.

FOR FURTHER INFORMATION CONTACT:

Concerning the proposed regulations, Jamie Song, (202) 317-6845 (not a toll-free number); concerning submissions of requests
to testify, attend, or to be placed on the building access list to attend the public hearing, the Publications and Regulations
Section at (202) 317-6901 (not toll-free number) or by email at publichearings@irs.gov (preferred).

SUPPLEMENTARY INFORMATION:

The subject of the hearing is the notice of proposed rulemaking (REG-108673-25) published in the
Federal Register
on Tuesday, September 30, 2025 (90 FR 46777).

The rules of 26 CFR 601.601(a)(3) apply to the hearing. Individuals who wish to testify at the hearing must submit an outline
of the topics to be discussed and the time to be devoted to each topic by April 2, 2026. A period of 10 minutes will be allotted
to each testimony.

An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. Copies
of the agenda will be available at the hearing and via www.regulations.gov under the title of Supporting & Related Material. If no outline of the topics to be discussed is received by April 2, 2026,
the hearing will be cancelled and a notice of cancellation of the public hearing will be published in the
Federal Register
.

Individuals who want to testify in person must send an email to publichearings@irs.gov to have their name added to the building access list. The subject line of the email must contain the regulation number (REG-108673-25)
and the language “TESTIFY In Person.” For example, the subject line may say: Request to TESTIFY In Person at Hearing for REG-108673-25.

Individuals who want to testify by telephone must send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation
number (REG-108673-25) and the language “TESTIFY Telephonically.” For example, the subject line may say: Request to TESTIFY
Telephonically at Hearing for REG-108673-25.

Individuals who want to attend the public hearing in person without testifying must also send an email to publichearings@irs.gov to have their name added to the building access list. The subject line of the email must contain the regulation number (REG-108673-25)
and the language “ATTEND In Person.” For example, the subject line may say: Request to ATTEND Hearing In Person for REG-108673-25.
Requests to attend the public hearing must be received by 5:00 p.m. ET by April 22, 2026.

Individuals who want to attend the public hearing by telephone without testifying must also send an email to publichearings@irs.gov to receive the telephone number and access code for the hearing. The subject line of the email must contain the regulation
number (REG-108673-25) and the language “ATTEND Hearing Telephonically.” For example, the subject line may say: Request to
ATTEND Hearing Telephonically for REG-108673-25. Requests to attend the hearing must be received by 5:00 p.m. ET by April
22, 2026.

Hearings will be made accessible to people with disabilities. To request special assistance during a hearing please contact
the Publications and Regulations Section by sending an email to publichearings@irs.gov (preferred) or by telephone at (202) 317-6901 (not a toll-free number) by April 16, 2026.

Any additional questions regarding speaking at or attending the hearing may also be emailed to publichearings@irs.gov.

Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2026-05896 Filed 3-25-26; 8:45 am] BILLING CODE 4831-GV-P