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Treasury Regulations · 26 CFR

§ 300.4. Enrolled agent special enrollment 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 § 300.4

At a glance

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

Status
In the current eCFR
Issued
October 5, 2006 by T.D. 9288
Last amended
April 20, 2026 by T.D. 10045
Length
150 words · about 1 min to read
(a) Applicability. This section applies to the special enrollment examination to become an enrolled agent pursuant to 31 CFR 10.4(a).
(b) Fee. The fee for taking the enrolled agent special enrollment examination is $66 per part, which is the cost to the government for overseeing the development and administration of the examination and is in addition to the fees charged by the administrator of the examination.
(c) Person liable for the fee. The person liable for the special enrollment examination fee is the applicant taking the examination.
(d) Applicability date. This section applies to registrations for the enrolled agent special enrollment examination that occur on or after April 20, 2026.

[T.D. 9288, 71 FR 58742, Oct. 5, 2006, as amended by T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9523, 76 FR 21806, Apr. 19, 2011; T.D. 9820, 82 FR 33012, July 19, 2017; T.D. 9962, 87 FR 11297, Mar. 1, 2022; T.D. 10045, 91 FR 20902, Apr. 20, 2026]

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 by T.D. 10045 (91 FR 20902)
  2. Amended by T.D. 9962 (87 FR 11297)
  3. Amended by T.D. 9820 (82 FR 33012)
  4. Amended by T.D. 9523 (76 FR 21806)
  5. Amended by T.D. 9503 (75 FR 60320)
  6. Issued by T.D. 9288 (71 FR 58742)

Where it sits in 26 CFR

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

Nearby sections