# 2026-19666: IRS jacks up estate tax closing letter fee by $20 starting soon

2026-19666, Estate Tax Closing Letter User Fee Update, is a Federal Register rule from Treasury Department, Internal Revenue Service published 2026-09-25, effective 2026-10-26; PRIA reads it as touching household money (as of 2026-10-02).

- Canonical: https://policyrisk.com/federal-register/2026-19666
- As of: 2026-10-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2026-19666
- Title: Estate Tax Closing Letter User Fee Update
- Type: Rule
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 91 FR 60801
- Published: 2026-09-25
- Effective: 2026-10-26
- Comments close: not stated
- Significant: no
- Touches household money: yes
- Regulation identifier numbers: 1545-BS10
- Last updated: 2026-10-02

## In one line

IRS jacks up estate tax closing letter fee by $20 starting soon

## Summary

Starting October 26, 2026, the IRS is raising the fee for getting an estate tax closing letter from $56 to $76. This change affects anyone who requests this letter, helping the IRS cover the cost of providing this service. So, if you need this letter, be ready to pay a bit more after the new rules kick in!

## Abstract

This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations, which adopt without change the text of the proposed regulations, increase the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $56 to $76. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The final regulations affect persons who request an estate tax closing letter.

## Effects PRIA read

- Estate tax closing letter fee rises to $76: cost, low. If you or an authorized person request an IRS estate tax closing letter (IRS Letter 627), the fee increases from $56 to $76. The new $76 fee applies to requests received by the IRS after October 26, 2026.
- IRS certifies no significant small-entity impact: benefit, low. The IRS certified under the Regulatory Flexibility Act that decedents' estates generally are not "small entities" and that the $76 fee is not substantial enough to have a significant economic impact on a substantial number of small entities. Because of that certification, the IRS did not prepare a…

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## Sources
- [2026-19666 on federalregister.gov](https://www.federalregister.gov/documents/2026/09/25/2026-19666/estate-tax-closing-letter-user-fee-update)
- [2026-19666 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2026-09-25/pdf/2026-19666.pdf)

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Source: PRIA, https://policyrisk.com/federal-register/2026-19666 (as of 2026-10-02).