Federal Register #2026-07681

IRS Reduces User Fee for Enrolled Agent Special Enrollment Examination

This notice announces a regulatory update by the Internal Revenue Service (IRS) under the Department of the Treasury regarding the Enrolled Agent Special Enrollment Examination (EA SEE): - Government Buyer: - Internal Revenue Service (IRS), Department of the Treasury - Office of the Associate Chief Counsel (Procedure and Administration) - OEMs and Vendors: - IRS and Department of the Treasury are the only government entities involved - A third-party contractor administers the EA SEE (not named in the notice) - Products/Services: - Enrolled Agent Special Enrollment Examination (EA SEE) user fee reduced from $99 to $66 per part - The EA SEE consists of three parts required for individuals seeking enrolled agent status - Third-party contractor charges an additional $251 per exam part for administration services during the 2026-2029 testing periods - Unique/Notable Requirements: - Fee reduction reflects a revised government cost calculation for overseeing the exam - The government fee is separate from the contractor's administration fee - No procurement of products or services is being solicited; this is a regulatory fee update - Place of Performance/Delivery: - IRS Headquarters, United States - Applies nationwide for individuals seeking enrolled agent status

Description

This interim final rule issued by the Internal Revenue Service (IRS) and the Treasury Department updates the user fee for the special enrollment examination for enrolled agents (EA SEE). The regulation reduces the user fee from $99 per part to $66 per part, reflecting a revised cost calculation for overseeing the examination. The fee is charged in addition to fees payable to the third-party contractor administering the exam. The rule is effective April 20, 2026, and aims to recover the full government cost of overseeing the EA SEE without subsidization.

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