What’s Changing with PTIN Fees & Renewal
The IRS and Treasury issued regulations (IR-2025-95) on September 29, 2025, that reduce the user fee for applying or renewing a PTIN from $11 to $10 (plus $8.75 payable to a contractor). This change becomes effective September 30, 2025, for applications submitted starting then. (irs.gov)
In parallel, for tax professionals preparing returns in 2026, the PTIN renewal period is open—renewals and new registrations require a PTIN valid through 2025 to expire. PTINs will expire December 31, 2025. (irs.gov)
Key Requirements & Updates
- The 2026 PTIN fee is now $18.75 (which reflects the sum: $10 to IRS + $8.75 contractor fee) for both renewals and new applicant PTINs. (irs.gov)
- Online renewal is encouraged—takes ~15 minutes. Paper renewal via Form W-12 valid but slow (~6 weeks). (irs.gov)
- New sign-in through ID.me now required for tax professionals with SSNs. Others without SSNs follow existing process. (irs.gov)
Why It Matters for Tax Preparers
- Cost savings: Fee drops, meaningful especially for preparers renewing each year.
- Time sensitivity: Penalties or invalid returns may result if you prepare returns after PTIN expiration.
- Security/authentication: ID.me accounts offer additional identity verification—protects both preparers and clients. Keeping credentials updated helps avoid system lock-outs.
Compliance & Best Practices
- Renew early (before year’s end): Avoid delays, especially if using paper or having credential issues.
- Use online system with ID.me to expedite process.
- Confirm SSN and account info are correct—errors can cause renewal failure or mismatch with IRS records.
- Keep continuing education up to date, especially if you’re an enrolled agent—renewal cycles demand certain CE hours. (irs.gov)
Example
A non-credentialed tax preparer renewing for 2026 starts renewal on November 20, 2025. Using the online portal, they log in with ID.me, verify identity, fill in data, and pay $18.75. They get confirmation the same day. If instead, they use paper Form W-12, they pay the same fee but expect six weeks processing—near mid-January, so wait could be long.
Takeaway
If you're a paid tax preparer, make sure your PTIN is renewed before December 31, 2025, using the updated fee schedule and following the online/ID.me process. These changes are modest, but missing the deadline or having incorrect info can cause headaches when clients’ filings or your own compliance are at stake.