2026-07682Proposed RuleWallet

IRS Cuts Enrolled Agent Exam Fees from $99 to $66 Per Part

Published Date: 4/20/2026

Proposed Rule

Summary

If you’re aiming to become an Enrolled Agent, good news! The IRS is lowering the test fee from $99 to $66 for each part of the special enrollment exam. This change makes it cheaper to take the test, and you have until May 20, 2026, to share your thoughts or ask for a public hearing.

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Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

EA Exam Fee Cut to $66/Part

If you take the Enrolled Agent Special Enrollment Exam, the IRS fee is reduced from $99 per part to $66 per part. You will also pay $251 directly to the third‑party contractor for each exam part. The IRS estimates about 28,898 exam parts are taken each year.

No Significant Small‑Business Impact

The IRS certifies this rule will not have a significant economic impact on a substantial number of small businesses. Any effect on small entities would come only if an individual enrolled agent owns a small business or a small business employs an enrolled agent.

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Key Dates

Published Date
Comments Due
4/20/2026
5/20/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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