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Treasury Regulations · 26 CFR

§ 300.10. Registered tax return preparer competency examination fee.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 300.10

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
November 25, 2011 by T.D. 9559
Last amended
March 1, 2022
Length
113 words · about 1 min to read
(a) Applicability. This section applies to the competency examination to become a registered tax return preparer pursuant to 31 CFR 10.4(c).
(b) Fee. The fee for taking the registered tax return preparer competency examination is $27, which is the government cost for overseeing the examination and does not include any fees charged by the administrator of the examination.
(c) Person liable for the fee. The person liable for the competency examination fee is the applicant taking the examination.
(d) Effective/applicability date. This section is applicable beginning November 25, 2011.

[T.D. 9559, 76 FR 72623, Nov. 25, 2011. Redesignated at 84 FR 20804, May 13, 2019. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022]

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended (87 FR 11297)
  2. Amended (84 FR 20804)
  3. Issued by T.D. 9559 (76 FR 72623)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 300 User fees

Nearby sections