{"abstract":"This document contains interim final regulations relating to the imposition of certain user fees on tax return preparers. These regulations reduce the amount of the user fee to apply for or renew a preparer tax identification number (PTIN) and affect individuals who apply for or renew a PTIN. The Independent Offices Appropriation Act of 1952 authorizes the charging of user fees. The text of the interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in this issue in the Proposed Rules section of this edition of the Federal Register.","action":"Interim final rule.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2023/10/04/2023-22103.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"300","title":26}],"citation":"88 FR 68456","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on October 19, 2023.","disposition_notes":null,"docket_ids":["TD 9980"],"dockets":[{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2023-10-04","updated_at":"2023-10-04T15:58:12.231-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0046-0002","allow_late_comments":null,"id":"IRS-2023-0046-0002","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2023-0046","title":"Preparer Tax Identification Number (PTIN) User Fee Update (REG-106203-23)"}],"document_number":"2023-22103","effective_on":"2023-10-19","end_page":68459,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/10/04/2023-22103.xml","html_url":"https://www.federalregister.gov/documents/2023/10/04/2023-22103/preparer-tax-identification-number-ptin-user-fee-update","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-22103?publication_date=2023-10-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-10-04/2023-22103/mods.xml","not_received_for_publication":null,"page_length":4,"page_views":{"count":824,"last_updated":"2026-07-26 12:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-10-04/pdf/2023-22103.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-22103.pdf?1696018794","publication_date":"2023-10-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/10/04/2023-22103.txt","regulation_id_number_info":{"1545-BQ78":{"issue":"202310","html_url":"https://www.federalregister.gov/regulations/1545-BQ78/preparer-tax-identification-number-ptin-user-fee-update","title":"Preparer Tax Identification Number (PTIN) User Fee Update","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202310&RIN=1545-BQ78&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ78"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ77/preparer-tax-identification-number-ptin-user-fee-update","title":"Preparer Tax Identification Number (PTIN) User Fee Update"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0046","supporting_documents_count":0,"docket_id":"IRS-2023-0046","document_id":"IRS-2023-0046-0002","regulation_id_number":"1545-BQ77","title":"Preparer Tax Identification Number (PTIN) User Fee Update (REG-106203-23)","checked_regulationsdotgov_at":"2023-10-05T19:00:16Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":68456,"subtype":null,"title":"Preparer Tax Identification Number (PTIN) User Fee Update","toc_doc":"Preparer Tax Identification Number User Fee Update","toc_subject":null,"topics":["Estate taxes","Excise taxes","Fees","Gift taxes","Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":88}