# Prop. Treas. Reg. § 300.11: Fee for obtaining a preparer tax identification number.

Proposed regulation, not in force. REG-108673-25, 90 FR 46777, published 2025-09-30 <https://www.federalregister.gov/documents/2025/09/30/2025-19037/preparer-tax-identification-number-ptin-user-fee-update>.

Par. 2. Section 300.11 is amended by revising paragraphs (b) and (d) to read as follows:

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(b) [The text of proposed § 300.11(b) is the same as the text of § 300.11(b) in the interim final rule published elsewhere in this issue of the Federal Register ].

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(d) [The text of proposed § 300.11(d) is the same as the text of § 300.11(d) in the interim final rule published elsewhere in this issue of the Federal Register ].