IRS estate-tax closing letter fee rises to $76 for requests after October 26
The final regulation in IRS Bulletin 2026-44 increases the fee for an estate-tax closing letter from $56 to $76 for requests received after October 26.
What the record says
IRS Bulletin 2026-44 reproduces a final regulation increasing the user fee for IRS Letter 627, an estate-tax closing letter, from $56 to $76. The regulation is effective October 26, 2026, and its applicability provision covers requests received by the IRS after that date. It affects authorized persons requesting an estate-tax closing letter. Treasury and IRS say the adjustment follows their review of the costs of providing the service.
Source details and supporting locations.
Practical next step
Authorized estate representatives can consult the final regulation and current IRS request instructions before submitting a request.
Limits and what is not established
This concerns the optional closing-letter request service and its specified applicability date, not a new estate-tax rate or individualized tax advice. The final rule was published in the Federal Register on September 25 and reproduced in the October 26 bulletin.
Sources checked October 27, 2026. Later notices may change instructions or arrangements.
Original sources
Internal Revenue Service and U.S. Treasury: original information