26 CFR 300.4: Enrolled agent special enrollment examination fee.

(a) Applicability. This section applies to the special enrollment examination to become an enrolled agent pursuant to 31 CFR 10.4(a).

(b) Fee. The fee for taking the enrolled agent special enrollment examination is $66 per part, which is the cost to the government for overseeing the development and administration of the examination and is in addition to the fees charged by the administrator of the examination.

(c) Person liable for the fee. The person liable for the special enrollment examination fee is the applicant taking the examination.

(d) Applicability date. This section applies to registrations for the enrolled agent special enrollment examination that occur on or after April 20, 2026.