Data / Federal rules / 2026-07682
Enrolled Agent Special Enrollment Examination User Fee Update
The Internal Revenue Service published this proposed rule in the Federal Register on April 20, 2026. Comments closed on May 20, 2026.
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What the agency says
In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are issuing interim final regulations that amend the current regulations to reduce the user fee for each part of the special enrollment examinations for enrolled agents (EA SEE) from $99 per part to $66 per part.
Key facts
- Document number
- 2026-07682
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- April 20, 2026
- Comments due
- May 20, 2026
- Dates
- Electronic or written comments and requests for a public hearing must be received by May 20, 2026.
- Docket
- REG-108706-25
- Regulation ID (RIN)
- 1545-BS11
- Code of Federal Regulations
- 26 CFR 300
- Topics
- Estate taxes; Excise taxes; Fees; Gift taxes; Income taxes; Reporting and recordkeeping requirements
- Pages
- 3
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|---|---|---|
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| Federal Scholarship Tax Credit 2026-20277 | Proposed rule | Oct 2 |
| Federal Scholarship Tax Credit 2026-20264 | Final rule | Oct 2 |
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.