Data / Federal rules / 2026-07681
Enrolled Agent Special Enrollment Examination User Fee Update
The Internal Revenue Service published this final rule in the Federal Register on April 20, 2026. It took effect on April 20, 2026.
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What the agency says
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.
Key facts
- Document number
- 2026-07681
- Type
- Final rule
- Action
- Interim final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- April 20, 2026
- Takes effect
- April 20, 2026
- Dates
- Effective date: These regulations are effective on April 20, 2026.
- Docket
- TD 10045
- Regulation ID (RIN)
- 1545-BS12
- Code of Federal Regulations
- 26 CFR 300
- Topics
- Estate taxes; Excise taxes; Fees; Gift taxes; Income taxes; Reporting and recordkeeping requirements
- Pages
- 4
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Everything from the Internal Revenue Service · Rules on estate taxes · Rules on excise taxes · Rules on fees · Published in April 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.