26 CFR § 300.9 - Renewal of enrollment of enrolled retirement plan agent fee.
---
identifier: "/us/cfr/t26/s300.9"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 300.9 - Renewal of enrollment of enrolled retirement plan agent fee."
title_number: 26
title_name: "Internal Revenue"
section_number: "300.9"
section_name: "Renewal of enrollment of enrolled retirement plan 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"
---
# 300.9 Renewal of enrollment of enrolled retirement plan agent fee.
(a) *Applicability.* This section applies to the renewal of enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b).
(b) *Fee.* The fee for renewal of enrollment as an enrolled retirement plan 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 enrollment as an enrolled retirement plan agent with the IRS.
(d) *Applicability date.* This section is applicable beginning October 31, 2022.
[T.D. 9523, 76 FR 21807, Apr. 19, 2011. Redesignated and amended at 84 FR 20804, May 13, 2019. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022; T.D. 9966, 87 FR 58972, Sept. 29, 2022]