Effective October 27, 2026, the IRS increased the user fee for an estate tax closing letter from $56 to $76. Requests received after October 26, 2026, are subject to the new $76 fee.
An estate tax closing letter is a written communication issued by the IRS that confirms the estate tax return has been accepted as filed or that an examination has concluded, and the conditions under which the IRS may reopen the estate tax liability. The letter also specifies the amount of estate tax liability, any applicable state death tax credit or deduction, and any generation-skipping transfer tax liability.
An account transcript may also be an acceptable alternative to an estate tax closing letter. There is no fee for an account transcript, which can be obtained by an authorized practitioner through the IRS Transcript Delivery Service (TDS) or by submitting Form 4506-T, Request for Transcript of Tax Return.
If you have question, please reach out to a WG Trusts & Estates advisor.
