HIGHLIGHTS Bulletin No. 2026–21 OF THIS ISSUE May 18, 2026
ADMINISTRATIVE
Internal Revenue Bulletin 2026-21 · 2026-10-03 edition · updated 2026-10-04 · United States
REG-108706-25, page 1508. These proposed regulations relate to user fees for the threepart Special Enrollment Examination individuals may take to be granted the status of enrolled agent under section 10.4(a) of Circular 230. In accordance with OMB Circular A-25, the user fee is decreased from $99 to $66 per part and is in addition to an amount payable directly to a third-party contractor.
T.D. 10045, page 1491. These interim final regulations relate to user fees for the three-part Special Enrollment Examination individuals may take to be granted the status of enrolled agent under section 10.4(a) of Circular 230. In accordance with OMB Circular A-25, the user fee is decreased from $99 to $66 per part and is in addition to an amount payable directly to a thirdparty contractor. 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.
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