IRS Estate Tax Closing Letter Fee Rises to $76 for Requests Received After October 26, 2026

The IRS has finalized a higher user fee for an estate tax closing letter, also called IRS Letter 627. The fee goes from $56 to $76. The new amount applies to requests the IRS receives after October 26, 2026. If you are handling an estate that filed a federal estate tax return and you plan to ask for a closing letter, budget for the higher fee.

Who Is Affected

According to the final rule, the regulations "affect persons who request an estate tax closing letter." The rule refers to these requesters as authorized persons. In practice, this is often the personal representative or another person acting for an estate. If you are serving in that role during a Florida probate administration, this change may apply to you.

Key Changes

• The fee for issuing an estate tax closing letter is $76. (26 CFR 300.12(b), as revised by T.D. 10055, 91 FR 60801, September 25, 2026)

• The prior fee was $56. (91 FR 60801, Summary)

• The fee applies to requests for estate tax closing letters received by the IRS after October 26, 2026. (26 CFR 300.12(d))

• The regulations are effective October 26, 2026. (91 FR 60801, Dates)

• The final regulations adopt the proposed regulations of June 2, 2026 (91 FR 32909) without change. (91 FR 60801, Background)

• The IRS states that the full cost of the estate tax closing letter program is $76 per request, based on a biennial review of program costs. (91 FR 60801, Summary of Comments)

Practical Implications

• Check the timing of your request. The $76 fee applies to requests the IRS receives after October 26, 2026. The rule ties the fee to the date the IRS receives the request.

• Update your estate budget. Personal representatives who expect to request a closing letter should plan for the $76 amount.

• Use official IRS guidance for the request process. The IRS maintains answers on estate tax closing letters on its website.

• Keep the closing letter with your estate records.