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TREAS/IRS RIN: 1545-BK37 Publication ID: Fall 2016 
Title: Furnishing Identifying Number of Tax Return Preparer 

Revisions regarding tax return preparers who are eligible to obtain a Preparer Tax Identification Number (PTIN) and further explanation of who is a tax return preparer for purposes of the requirement to have a PTIN.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.6109-2   
Legal Authority: 26 U.S.C. 6109    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  02/15/2012  77 FR 8753   
NPRM Comment Period End  05/15/2012 
Final Rule  12/00/2016 
Additional Information: REG-124791-11 (action) Drafting attorney: Mark Shurtliff (202) 317-5455 Reviewing attorney: Ashton Trice (202) 317-6844 Treasury attorney: Rochelle Hodes (202) 622-1787 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mark Shurtliff
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5234W,
Washington, DC 20224
Phone:202 317-6845