26 CFR 300.5
§ 300.5 Enrollment of enrolled agent fee.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 300.5, § 300.5 Enrollment of enrolled agent fee, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114111
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Full text
(a) Applicability. This section applies to the initial enrollment of enrolled agents with the IRS Office of Professional Responsibility pursuant to 31 CFR 10.5(b).
(b) Fee. The fee for initially enrolling as an enrolled agent with the IRS is $140.
(c) Person liable for the fee. The person liable for the enrollment fee is the applicant filing for enrollment as an enrolled agent with the IRS Office of Professional Responsibility.
(d) Applicability date. This section is applicable beginning October 31, 2022.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.