Enrolled Agent Special Enrollment Examination User Fee Update

Document 2026-07681 is a Final Rule published by the Department of the Treasury in the Federal Register on April 20, 2026, with an effective date of April 20, 2026. This document contains interim final regulations relating to the imposition of user fees for the special enrollment examination for enrolled agents (EA SEE). These regulations reduce the user fee for each part of the EA SEE from $99 per part to $66 per part. The Independent Offices Appropriation Act of 1952 authorizes the charging of user fees. The text of these interim final regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in this issue in the Proposed Rules section of this edition of the Federal Register. View the original at https://www.federalregister.gov/documents/2026/04/20/2026-07681/enrolled-agent-special-enrollment-examination-user-fee-update.

No. Document 2026-07681 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.