IRS Issues Interim Final Rule Reducing Enrolled Agent Exam User Fee

The IRS has issued interim final regulations amending 26 CFR part 300 to reduce the user fee for each part of the Enrolled Agent Special Enrollment Examination (EA SEE) from $99 to $66, effective April 20, 2026. The fee reflects the IRS’s biennial cost review under OMB Circular A-25 and 31 U.S.C. § 9701 and represents the government’s cost of overseeing the development and administration of the examination. The fee remains in addition to the contractor’s examination administration charge, currently $251 per part for the May 2026–February 2027 testing period. The interim final rule also serves as the text of ...