Enrolled Agent Special Enrollment Examination User Fee Update

What it does

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.

The Internal Revenue Service's summary, as published in the Federal Register.

What changed in the regulation

1 part of Title 26 of the Code of Federal Regulations:

26 CFR 300

Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).

Compared with

The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.

Counted by the Tribune from Federal Register records since Jan. 1, 2025.

Before this

No earlier Federal Register document under regulation identifier 1545-BS12 since Jan. 1, 2025.

What happens next and when

Effective date: These regulations are effective on April 20, 2026.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket IRS-2026-0464 on Regulations.gov
• Title 26 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register