26 CFR § 300.6 - Renewal of enrollment of enrolled agent fee.
---
identifier: "/us/cfr/t26/s300.6"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 300.6 - Renewal of enrollment of enrolled agent fee."
title_number: 26
title_name: "Internal Revenue"
section_number: "300.6"
section_name: "Renewal of enrollment of enrolled agent 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"
---
# 300.6 Renewal of enrollment of enrolled agent fee.
(a) *Applicability.* This section applies to the renewal of enrollment of enrolled agents with the IRS Office of Professional Responsibility pursuant to 31 CFR 10.6(d)(6).
(b) *Fee.* The fee for renewal of enrollment as an enrolled agent with the IRS is $140.
(c) *Person liable for the fee.* The person liable for the renewal of enrollment fee is the person renewing their enrollment as an enrolled agent with the IRS Office of Professional Responsibility.
(d) *Applicability date.* This section is applicable beginning October 31, 2022.
[T.D. 9288, 71 FR 58742, Oct. 5, 2006, as amended by T.D. 9503, 75 FR 60321, Sept. 30, 2010; T.D. 9523, 76 FR 21807, Apr. 19, 2011; T.D. 9858, 84 FR 20804, May 13, 2019; T.D. 9966, 87 FR 58972, Sept. 29, 2022]