# Prop. Treas. Reg. § 300.14: Fingerprinting fee to participate in the preparer tax identification number, acceptance agent, or authorized e-file provider programs.

Proposed regulation, not in force. REG-116284-11, 76 FR 59329, published 2011-09-26 <https://www.federalregister.gov/documents/2011/09/26/2011-24771/user-fees-relating-to-the-registered-tax-return-preparer-competency-examination-and-fingerprinting>.

Par. 5. Section 300.14 is added to read as follows:

(a) Applicability. This section applies to applicants and participants in the preparer tax identification number, acceptance agent, and authorized e-file provider programs who are required to be fingerprinted as prescribed by forms, instructions, or other appropriate guidance. This section does not apply, however, to individuals who reside and are employed outside of the United States.

(b) Fee. The fee to be fingerprinted is $33, which is the cost to the government for processing the fingerprints and does not include any fees charged by the vendor.

(c) Person liable for the fee. The person liable for the fingerprinting fee is the person being fingerprinted.

(d) Effective/applicability date. This section is applicable on the date the final regulations are published in the Federal Register .