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Treasury Regulations · 26 CFR Part 300

Part 300. User fees

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 300.0 User fees; in general.
  2. § 300.1 Installment agreement fee.
  3. § 300.2 Restructuring or reinstatement of installment agreement fee.
  4. § 300.3 Offer to compromise fee.
  5. § 300.4 Enrolled agent special enrollment examination fee.
  6. § 300.5 Enrollment of enrolled agent fee.
  7. § 300.6 Renewal of enrollment of enrolled agent fee.
  8. § 300.7 Enrollment of enrolled actuary fee.
  9. § 300.8 Renewal of enrollment of enrolled actuary fee.
  10. § 300.9 Renewal of enrollment of enrolled retirement plan agent fee.
  11. § 300.10 Registered tax return preparer competency examination fee.
  12. § 300.11 Fee for obtaining a preparer tax identification number.
  13. § 300.12 Fee for estate tax closing letter.