---
kind: "section"
citation: "26 C.F.R. § 300.5"
title: "26"
number: "300.5"
heading: "Enrollment of enrolled agent fee."
url: "https://uscodex.org/cfr/26/300.5"
---

# §300.5. Enrollment of enrolled agent fee.

- (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)](/cfr/31/10.5.md?p=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.

## Notes

### Amendments

[T.D. 9288, 71 FR 58742, Oct. 5, 2006, as amended by T.D. 9503, 75 FR 60320, 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]

### Authority

Authority: 31 U.S.C. 9701.

### Source

Source: T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted.

### Amendments

[T.D. 9288, 71 FR 58742, Oct. 5, 2006, as amended by T.D. 9503, 75 FR 60320, 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]