The IRS proposed an increase in the user fee for the issuance of an estate tax closing letter for authorized persons who request one, to $76 from the current $56.
The proposed increase was in proposed regulations (REG-103193-26; RIN 1545-BS10) issued Monday.
An estate tax closing letter, known as IRS Letter 627, is a written communication that the IRS has accepted an estate tax return. Executors want an estate tax closing letter before finishing the administration of an estate to avoid personal liability for any unpaid taxes.
Final rules from 2025 had established the current $56 fee, lowering it from the ...