This newly established $10 user fee will be effective for the start of the next PTIN renewal cycle beginning on Oct. 16, 2025. In the interim final regulations, the IRS explains how the $10 PTIN fee was calculated:The IRS used projections for FYs 2026 through 2028 to determine the direct and indirect costs associated with the PTIN program that are includable in the PTIN user fee calculation. The PTIN user fee also takes into account indirect costs for support activities related to the provision of PTINs and maintenance of the PTIN database. The IRS estimates that more than 900,000 individuals will apply for an initial or renewal PTIN during each of the next three PTIN renewal cycles. A paper option, Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal, along with the instructions, are also available for PTIN applications and renewals.