Proposed Rule2026-07682
Enrolled Agent Special Enrollment Examination User Fee Update
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
April 20, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
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.
Full Text
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<title>Federal Register, Volume 91 Issue 75 (Monday, April 20, 2026)</title>
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[Federal Register Volume 91, Number 75 (Monday, April 20, 2026)]
[Proposed Rules]
[Pages 20968-20970]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-07682]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 300
[REG-108706-25]
RIN 1545-BS11
Enrolled Agent Special Enrollment Examination User Fee Update
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking.
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SUMMARY: 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.
DATES: Electronic or written comments and requests for a public hearing
must be received by May 20, 2026.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically. Submit electronic submissions via the Federal
eRulemaking Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a> (indicate IRS and
[[Page 20969]]
REG-108706-25) by following the online instructions for submitting
comments. Requests for a public hearing must be submitted as prescribed
in the ``Comments and Requests for a Public Hearing'' section. Once
submitted to the Federal eRulemaking Portal, comments cannot be edited
or withdrawn. The Treasury Department and the IRS will publish for
public availability any comments submitted to the IRS's public docket.
Send paper submissions to: CC:PA:01:PR (REG-108706-25), Room 5503,
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Sean Dix at (202) 317-6845; concerning cost methodology, CFO Cost and
User Fees at (202) 317-6400; concerning submissions of comments or
requests for a public hearing, the Publications and Regulations Section
at (202) 317-6901 (not toll-free numbers) or by email at
<a href="/cdn-cgi/l/email-protection#a3d3d6c1cfcac0cbc6c2d1cacdc4d0e3cad1d08dc4ccd5"><span class="__cf_email__" data-cfemail="423237202e2b212a2723302b2c2531022b30316c252d34">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Interim final regulations in the Rules and Regulations section of
this issue of the Federal Register amend regulations under 26 CFR part
300 setting a user fee for the special enrollment examinations for
enrolled agents. The Independent Offices Appropriation Act of 1952
(IOAA), which is codified at 31 U.S.C. 9701, authorizes agencies to
prescribe regulations that establish user fees for services provided by
the agency. The IOAA provides that regulations implementing user fees
are subject to policies prescribed by the President; these policies are
set forth in the Office of Management and Budget Circular A-25, 58 FR
38142 (July 15, 1993).
The text of the interim final regulations also serves as the text
of these proposed regulations. The preamble to the interim final
regulations explains the interim final regulations and these proposed
regulations.
Special Analyses
I. Regulatory Planning and Review
These proposed regulations are not subject to review under section
6(b) of Executive Order 12866 pursuant to the Memorandum of Agreement
(July 4, 2025) between the Treasury Department and the Office of
Management and Budget regarding review of tax regulations.
II. Regulatory Flexibility Act
Pursuant to the Regulatory Flexibility Act (5 U.S.C. chapter 6), it
is hereby certified that these proposed regulations will not have a
significant economic impact on a substantial number of small entities.
The EA SEE user fee primarily affects individuals who take the EA SEE.
Only individuals, not businesses, can be enrolled agents. Thus, the
economic impact of these regulations on any small entity would be a
result of an individual enrolled agent owning a small entity or a small
entity employing an enrolled agent who must take the EA SEE. The
Treasury Department and the IRS estimate that an average of 28,898 EA
SEE examination parts will be taken by individuals annually. Therefore,
a substantial number of small entities is not likely to be affected.
Additionally, the economic impact on those entities is not significant.
These regulations will establish a $66 fee per examination part (plus
$251 payable directly to the third-party contractor) and will not have
a significant economic impact on a small entity. Accordingly, the rule
is not expected to have a significant economic impact on a substantial
number of small entities, and a regulatory flexibility analysis is not
required.
III. Unfunded Mandates Reform Act
Section 202 of the Unfunded Mandates Reform Act of 1995 (UMRA)
requires that agencies assess anticipated costs and benefits and take
certain other actions before issuing a final rule that includes any
Federal mandate that may result in expenditures in any one year by a
State, local, or Tribal government, in the aggregate, or by the private
sector, of $100 million in 1995 dollars, updated annually for
inflation. This rule does not include any Federal mandate that may
result in expenditures by State, local, or Tribal governments, or by
the private sector in excess of that threshold.
IV. Executive Order 13132: Federalism
Executive Order 13132 (Federalism) prohibits an agency from
publishing any rule that has federalism implications if the rule either
imposes substantial, direct compliance costs on State and local
governments, and is not required by statute, or preempts State law,
unless the agency meets the consultation and funding requirements of
section 6 of the Executive order. These interim final regulations do
not have federalism implications and do not impose substantial direct
compliance costs on State and local governments or preempt State law
within the meaning of the Executive order.
V. Submission to Small Business Administration
Pursuant to section 7805(f) of the Code, this notice of proposed
rulemaking has been submitted to the Chief Counsel for the Office of
Advocacy of the Small Business Administration for comment on its impact
on small business.
Comments and Requests for a Public Hearing
Consideration will be given to comments that are submitted timely
to the IRS as prescribed in this preamble under the ADDRESSES heading.
The Treasury Department and the IRS request comments on all aspects of
the proposed regulations. Any comments submitted will be made available
at <a href="https://www.regulations.gov">https://www.regulations.gov</a> or upon request.
A public hearing will be scheduled if requested in writing by any
person who timely submits electronic or written comments. Requests for
a public hearing are also encouraged to be made electronically. If a
public hearing is scheduled, notice of the date and time for the public
hearing will be published in the Federal Register.
Drafting Information
The principal author of these regulations is Sean Dix, Office of
the Associate Chief Counsel (Procedure and Administration). Other
personnel from the Treasury Department and the IRS participated in the
development of the regulations.
List of Subjects in 26 CFR Part 300
Estate taxes, Excise taxes, Fees, Gift taxes, Income taxes,
Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, the Treasury Department and the IRS propose to amend
26 CFR part 300 as follows:
PART 300--USER FEES
Paragraph 1. The authority citation for part 300 continues to read
in part as follows:
Authority: 31 U.S.C. 9701.
Par. 2. Section 300.4 is amended by revising paragraphs (b) and (d)
to read as follows:
Sec. 300.4 Enrolled agent special enrollment examination fee.
* * * * *
(b) [The text of proposed Sec. 300.4(b) is the same as the text of
Sec. 300.4(b) in the
[[Page 20970]]
interim final rule published elsewhere in this issue of the Federal
Register].
* * * * *
(d) [The text of proposed Sec. 300.4(d) is the same as the text of
Sec. 300.4(d) in the interim final rule published elsewhere in this
issue of the Federal Register].
Frank J. Bisignano,
Chief Executive Officer.
[FR Doc. 2026-07682 Filed 4-17-26; 8:45 am]
BILLING CODE 4831-GV-P
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