# User Fees Relating to Enrolled Agents and Enrolled Retirement Plan Agents
> **IRS** · Final regulations. · Published 2022-09-29 · Effective 2022-10-31 · 87 FR 58968
## Document
- **Document number:** 2022-21087
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 87 FR 58968
- **CFR reference:** 26 CFR 300
- **Publication date:** 2022-09-29
- **Effective date:** 2022-10-31
- **Treasury docket:** TD 9966
## Abstract

These final regulations amend existing regulations relating to user fees for enrolled agents and enrolled retirement plan agents. The final regulations increase the renewal user fee for enrolled retirement plan agents from $67 to $140. In addition, the final regulations increase both the enrollment and renewal of enrollment user fees for enrolled agents from $67 to $140. These regulations affect individuals who are or apply to become enrolled agents and individuals who are enrolled retirement plan agents. The Independent Offices Appropriation Act of 1952 authorizes charging user fees.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2022/09/29/2022-21087/user-fees-relating-to-enrolled-agents-and-enrolled-retirement-plan-agents)
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