PART 300—USER FEES Authority: 31 U.S.C. 9701. Source: T.D. 8589, 60 FR 8299, Feb. 14, 1995, unless otherwise noted. § 300.0 User fees; in general. (a) In general. (b) Applicability. (1) Entering into an installment agreement. (2) Restructuring or reinstating an installment agreement. (3) Processing an offer to compromise. (4) Taking the special enrollment examination to become an enrolled agent. (5) Enrolling an enrolled agent. (6) Renewing the enrollment of an enrolled agent. (7) Enrolling an enrolled actuary. (8) Renewing the enrollment of an enrolled actuary. (9) Renewing the enrollment of an enrolled retirement plan agent. (10) Taking the registered tax return preparer competency examination. (11) Applying for a preparer tax identification number. (12) Requesting an estate tax closing letter. [T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9086, 68 FR 48787, Aug. 15, 2003; T.D. 9288, 71 FR 58742, Oct. 5, 2006; T.D. 9306, 71 FR 78075, Dec. 28, 2006; T.D. 9370, 72 FR 72607, Dec. 21, 2007; T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9523, 76 FR 21806, Apr. 19, 2011; T.D. 9559, 76 FR 72623, Nov. 25, 2011; T.D. 9858, 84 FR 20804, May 13, 2019; T.D. 9957, 86 FR 53542, Sept. 28, 2021; T.D. 9962, 87 FR 11297, Mar. 1, 2022] § 300.1 Installment agreement fee. (a) Applicability. (b) Fee. (1) For installment agreements entered into before January 1, 2017, the fee is $52 when the taxpayer pays by way of a direct debit from the taxpayer's bank account. The fee is $107 when the taxpayer pays by way of a direct debit from the taxpayer's bank account for installment agreements entered into on or after January 1, 2017; (2) For online payment agreements entered into before January 1, 2017, the fee is $120, except that the fee is $52 when the taxpayer pays by way of a direct debit from the taxpayer's bank account. The fee is $149 for entering into online payment agreements on or after January 1, 2017, except that the fee is $31 when the taxpayer pays by way of a direct debit from the taxpayer's bank account; and (3) Notwithstanding the type of installment agreement and method of payment, the fee is $43 if the taxpayer is a low-income taxpayer, that is, an individual who falls at or below 250 percent of the dollar criteria established by the poverty guidelines updated annually in the Federal Register (c) Person liable for fee. (d) Applicability date. [T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9306, 71 FR 78075, Dec. 28, 2006; T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9647, 78 FR 72018, Dec. 2, 2013; T.D. 9798, 81 FR 86960, Dec. 2, 2016] § 300.2 Restructuring or reinstatement of installment agreement fee. (a) Applicability. (b) Fee. Federal Register (c) Person liable for fee. (d) Applicability date. [T.D. 8589, 60 FR 8299, Feb. 14, 1995, as amended by T.D. 9306, 71 FR 78075, Dec. 28, 2006; T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9647, 78 FR 72018, Dec. 2, 2013; T.D. 9798, 81 FR 86960, Dec. 2, 2016] § 300.3 Offer to compromise fee. (a) Applicability. (b) Fee. (i) Based solely on doubt as to liability as defined in § 301.7122-1(b)(1) of this chapter; (ii) Made by a low-income taxpayer, that is, an individual whose income falls at or below the dollar criteria established by the poverty guidelines updated annually in the Federal Register (iii) Made by a low-income taxpayer, as described in section 7122(c)(3) of the Internal Revenue Code, and submitted after July 1, 2019. (2) The fee will be applied against the amount of the offer, unless the taxpayer requests that it be refunded, if the offer is— (i) Accepted to promote effective tax administration pursuant to § 301.7122-1(b)(3) of this chapter; or (ii) Accepted based on doubt as to collectibility and a determination that collection of an amount greater than the amount offered would create economic hardship within the meaning of § 301.6343-1 of this chapter. (3) Except as otherwise provided in this paragraph (b), the fee will not be refunded to the taxpayer if the offer is accepted, rejected, withdrawn, or returned as nonprocessable after acceptance for processing. (4) No additional fee will be charged if a taxpayer resubmits an offer the Secretary determines to have been rejected in error or returned in error after acceptance for processing. (c) Person liable for the fee. (d) Applicability date. [T.D. 9086, 68 FR 48787, Aug. 15, 2003, as amended by T.D. 9503, 75 FR 60320, Sept. 30, 2010; T.D. 9647, 78 FR 72018, Dec. 2, 2013; T.D. 9894, 85 FR 14572, Mar. 13, 2020] § 300.4 Enrolled agent special enrollment examination fee. (a) Applicability. (b) Fee. (c) Person liable for the fee. (d) Applicability date. [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 21806, Apr. 19, 2011; T.D. 9820, 82 FR 33012, July 19, 2017; T.D. 9962, 87 FR 11297, Mar. 1, 2022; T.D. 10045, 91 FR 20902, Apr. 20, 2026] § 300.5 Enrollment of enrolled agent fee. (a) Applicability. (b) Fee. (c) Person liable for the fee. (d) Applicability date. [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] § 300.6 Renewal of enrollment of enrolled agent fee. (a) Applicability. (b) Fee. (c) Person liable for the fee. (d) Applicability date. [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] § 300.7 Enrollment of enrolled actuary fee. (a) Applicability. (b) Fee. (c) Person liable for the fee. (d) Applicability date. [T.D. 9370, 72 FR 72607, Dec. 21, 2007, as amended by T.D. 9503, 75 FR 60321, Sept. 30, 2010; T.D. 9982, 88 FR 72370, Oct. 20, 2023] § 300.8 Renewal of enrollment of enrolled actuary fee. (a) Applicability. (b) Fee. (c) Person liable for the fee. (d) Applicability date. [T.D. 9370, 72 FR 72607, Dec. 21, 2007, as amended by T.D. 9503, 75 FR 60321, Sept. 30, 2010; T.D. 9982, 88 FR 72370, Oct. 20, 2023] § 300.9 Renewal of enrollment of enrolled retirement plan agent fee. (a) Applicability. (b) Fee. (c) Person liable for the fee. (d) Applicability date. [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] § 300.10 Registered tax return preparer competency examination fee. (a) Applicability. (b) Fee. (c) Person liable for the fee. (d) Effective/applicability date. [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] § 300.11 Fee for obtaining a preparer tax identification number. (a) Applicability. (b) Fee. (c) Person liable for the fee. (d) Applicability date. [T.D. 9503, 75 FR 60321, Sept. 30, 2010. Redesignated at T.D. 9523, 76 FR 21807, Apr. 19, 2011, and further redesignated by T.D. 9559, 76 FR 72623, Nov. 25, 2011; T.D. 9742, 80 FR 66794, Oct. 30, 2015; T.D. 9781, 81 FR 52767, Aug. 10, 2016. Redesignated at 84 FR 20804, May 13, 2019. T.D. 9903, 85 FR 43436, July 17, 2020. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022; T.D. 9980, 88 FR 68459, Oct. 4, 2023; T.D. 10035, 90 FR 46765, Sept. 30, 2025] § 300.12 Fee for estate tax closing letter. (a) Applicability. (b) Fee. (c) Person liable for the fee. (d) Applicability date. [T.D. 9957, 86 FR 53542, Sept. 28, 2021. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022; T.D. 10031, 90 FR 21412, May 20, 2025]