Enrolled Agent Special Enrollment Examination Fee Update
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The law reduces the fee for each part of the Enrolled Agent Special Enrollment Examination from $99 to $66 starting April 20, 2026. This rule affects individuals seeking to become enrolled agents by passing this exam, as they will pay less for the examination. Additionally, there are separate fees paid directly to a third-party contractor, which are not affected by this change.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Reduces the fee for each part of the EA SEE from $99 to $66.
- The fee change is effective April 20, 2026.
- Separate fees paid to third-party contractors are not affected.
Obligations
What this law requires
Individuals seeking to take the Enrolled Agent Special Enrollment Examination (EA SEE) must pay a user fee of $66 per part starting April 20, 2026.
Individuals must also pay an additional fee of $251 per part directly to the third-party contractor administering the EA SEE from May 2026 to February 2027.
The IRS must conduct a biennial review of the EA SEE user fee and update it as necessary in accordance with OMB Circular A-25.
The IRS must ensure that any future contracts for administering the EA SEE comply with public procurement procedures.