§ 300.12 - Fee for estate tax closing letter.

§ 300.12 Fee for obtaining a preparer tax identification number.

Cross Reference

Link to an amendment published at 87 FR 11297, Mar. 1, 2022.

estate tax closing letter.

(a) Applicability. This section applies to the application for and renewal of a preparer tax identification number pursuant to 26 CFR 1.6109-2(d)request by a person described in paragraph (c) of this section for an estate tax closing letter from the IRS.

(b) Fee. The fee to apply for or renew a preparer tax identification number is $21 per year and is in addition to the fee charged by the contractorfor issuing an estate tax closing letter is $67.

(c) Person liable for the fee. The individual person liable for the application or renewal fee is the individual applying for and renewing a preparer tax identification number from the IRSestate of the decedent or other person requesting, in accordance with applicable procedures and policies, an estate tax closing letter to be issued with respect to the estate.

(d) Applicability date. This section applies to applications for or renewal of a preparer tax identification number filed requests for estate tax closing letters received by the IRS on or after August 17October 28, 20202021.

[T.D. 95039957, 75 86 FR 6032153542, Sept. 3028, 20102021. Redesignated at T.D. 9523, 76 FR 21807, Apr. 19, 2011, and further redesignated by T.D. 9559, 76 FR 72623, Nov. 25, 2011; T.D. 9742, 80 FR 66794, Oct. 30, 2015; T.D. 9781, 81 FR 52767, Aug. 10, 2016. Redesignated at 84 FR 20804, May 13, 2019. T.D. 9903, 85 FR 43436, July 17, 20209962 at 87 FR 11297, Mar. 1, 2022]