2026-10963Proposed RuleWallet

IRS Quietly Plans Higher Fee for Estate Tax Letters

Published Date: 6/2/2026

Proposed Rule

Summary

If you ask the IRS for an estate tax closing letter, get ready to pay a bit more! The IRS plans to raise the user fee for this service starting soon, so folks involved in estate tax matters should take note. Comments on this change are open until July 2, 2026, giving everyone a chance to weigh in before it’s final.

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

Estate Tax Closing Letter Fee Rises to $76

If you (or an authorized person) ask the IRS for an estate tax closing letter (IRS Letter 627), the fee will be $76 per request. The IRS calculated this amount from a 2025 Cost Model and proposes replacing the current $56 fee with $76.

New Fee Applies 30 Days After Final Rule

The $76 fee would apply to requests the IRS receives on or after the date that is 30 days after the final regulations are published in the Federal Register. If you submit a request before that effective period, the prior fee would continue to apply until the new rule takes effect.

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Key Dates

Published Date
Comments Due
6/2/2026
7/2/2026

Department and Agencies

Department
Independent Agency
Agency
Treasury Department
Internal Revenue Service
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