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IRS Amends Regs on User Fee for ERPAs

Government Affairs

The IRS has issued final regulations that amend regulations on user fees for Enrolled Agents (EAs) and Enrolled Retirement Plan Agents (ERPAs). The final regulations affect individuals who are, or apply to become, enrolled agents and individuals who are enrolled retirement plan agents.

The final regulations increase the enrollment fee for EAs, and the renewal user fee for EAs and ERPAs, from $30 to $67. The initial enrollment user fee for ERPAs has been removed because the IRS no longer offers initial enrollment as an ERPA.

The IRS used projections for fiscal years 2018 through 2020 to determine the direct costs associated with EA enrollment and renewal and ERPA renewal. The IRS says that it does not expect that this renewal user fee increase will hurt enrollment; it says that enrollment has historically remained steady even with increases in the user fees.

The IRS had issued proposed regulations concerning these changes to the regulations on user fees and the increase in the renewal user fee on Nov. 19, 2018. The final regulations are contained in TD 9858, and were published in the Federal Register of May 13. They go into effect on June 13, 2019, 30 days after publication.