IRS finalizes increase in estate tax closing letter fee
September 28, 2026
The IRS recently issued final regulations increasing the cost of an estate tax closing letter to $76 from $56, adopting the proposed regulations issued in June.
The final regulations (T.D. 10055) increase the fee for an estate tax closing letter, also called IRS Letter 627, from $56, which took effect Dec. 1, 2025.
The IRS conducted a biennial review in 2025 and determined that the full cost of issuing estate tax closing letters to authorized persons is $76 per request.
The IRS said issuing an estate tax closing letter provides authorized persons with special benefits beyond those available to the general public. Learn more.
