Assuming you have a US car with reversing lamps each side of the number plate some people choose to re-purpose the offside number plate lamp for rear fog - which is a neat solution, where possible.
Don't forget your rear fog must have an indicator lamp on the dash - most easily achieved with a switch that lights up when "on".
These days IVA rules on rear fog lamps are pretty strict and worth a careful read, but if you're only looking at MOT it's more relaxed.
Now, for IVA, the rear fog light must turn OFF and stay OFF when the headlamps are switched OFF. That's to say, if the headlamps are switched OFF then back ON again whilst the fog light switch remains in the ON position then the rear fog light must not turn back ON unless the driver specifically activates the rear fog light switch. This change was to prevent drivers accidentally leaving their rear fog light ON when not required e.g. the next day after making a journey in foggy weather. You can buy kits for this from people like Cartek.
The wiring security, lamp location and brightness rules are also more specific for IVA than MOT.