26 CFR § 300.10 - Registered tax return preparer competency examination fee.
---
identifier: "/us/cfr/t26/s300.10"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 300.10 - Registered tax return preparer competency examination fee."
title_number: 26
title_name: "Internal Revenue"
section_number: "300.10"
section_name: "Registered tax return preparer competency examination fee."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "300"
part_name: "USER FEES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 9701."
regulatory_source: "T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted."
cfr_part: "300"
---
# 300.10 Registered tax return preparer competency examination fee.
(a) *Applicability.* This section applies to the competency examination to become a registered tax return preparer pursuant to 31 CFR 10.4(c).
(b) *Fee.* The fee for taking the registered tax return preparer competency examination is $27, which is the government cost for overseeing the examination and does not include any fees charged by the administrator of the examination.
(c) *Person liable for the fee.* The person liable for the competency examination fee is the applicant taking the examination.
(d) *Effective/applicability date.* This section is applicable beginning November 25, 2011.
[T.D. 9559, 76 FR 72623, Nov. 25, 2011. Redesignated at 84 FR 20804, May 13, 2019. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022]