2021 PTIN fee released - Spidell

2021 PTIN fee released


The IRS has released final regulations that set the PTIN fee at $21 per PTIN application or renewal (plus a $14.95 fee payable to a contractor). (IR-2020-159; Treas. Regs. §300.13) The IRS determined that the full cost to administer the PTIN program going forward is $21 per application or renewal. This is a reduction from the previously established fee of $33 (plus $17 payable to the contractor). The new rate is applicable to new PTIN applications and renewals submitted on or after 30 days after the final regulations are published in the federal register.

The IRS is required to conduct a biennial review of the PTIN user fee. The fee includes costs relating to PTIN misuse and maintaining the integrity of PTINs. The $14.95 third-party contractor fee pays for several functions including processing applications, renewals, and operating a call center.