IRS Releases Rules for Enrolled Agent Exam Fee Reduction (1)

The Treasury Department and IRS released an interim final rule and proposed rule related to reduced fees for the special enrollment examinations for enrolled agents.

The fee per part is dropping from $99 to $66, according to the rules. The text of the interim final rule (TD 10045, RIN 1545-BS12) and proposed rule (REG-108706-25, RIN 1545-BS11) are the same.

Enrolled agents are federal authorized tax practitioners who must take a three-part special enrollment examination to qualify.

The IRS in February changed the contractor that administers the test, and the agency’s cost for each test segment dropped to $66. The agency said the decreased cost is primarily because of a change in timekeeping methodology and an increase in the number of people interested in taking the exam.

The user fees account for the workers needed to oversee the development and administration of the test and to ensure the contractor complies with its contract, according to the rules. Treasury and IRS estimate that an average of 28,898 enrolled agent exam parts are taken each year.

The $99 fee for each of the three parts of the test was established in 2022, according to the final rules. That same year, the agency also more than doubled the renewal user fee for enrolled retirement plan agents and enrolled agents to $140.