Enrolled Agent Special Enrollment Examination User Fee Update
other · IRS · Rule · Published 2026-04-20 · Effective 2026-04-20 · 91 FR 20899
Document
Document number
2026-07681
Federal Register citation
91 FR 20899
CFR reference
26 CFR 300
Type
Rule
Action
Interim final rule.
Category
other
Sub-agency
IRS
Publication date
2026-04-20
Effective date
2026-04-20
Treasury docket
TD 10045
Abstract
This document contains interim final regulations relating to the imposition of user fees for the special enrollment examination for enrolled agents (EA SEE). These regulations reduce the user fee for each part of the EA SEE from $99 per part to $66 per part. The Independent Offices Appropriation Act of 1952 authorizes the charging of user fees. The text of these interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in this issue in the Proposed Rules section of this edition of the Federal Register.