IRS raises estate tax closing letter fee to $76

The Internal Revenue Service finalized a rule that increases the user fee for an estate tax closing letter (IRS Letter 627) from $56 to $76. The regulations become effective on Oct. 26, 2026, and apply to all authorized persons who request the closing letter.

The final regulations adopt without change the text of the proposed regulations published on June 2, 2026 (91 FR 32909, REG-103193-26). Authority for the fee derives from the Independent Offices Appropriations Act of 1952 and OMB Circular A-25. The Treasury and the IRS received one written public comment on the proposal; after consideration, the agency retained the proposed language.

The fee increase reflects the IRS's biennial cost review. Using data from fiscal years 2023 through 2024, the agency calculated the full cost of providing the closing-letter service under generally accepted accounting principles and SFFAS No. 4. The 2025 Cost Model determined that the cost per request is $76, prompting the adjustment to achieve full cost recovery as required by OMB Circular A-25.

The comment addressed transparency of the cost model, the rulemaking cost, and the Regulatory Flexibility Act. The IRS responded that the cost model data were included in the proposed-regulations preamble, that rulemaking costs are excluded from the user-fee calculation, and that decedent estates are not "small entities" under the Flexibility Act, so the fee is not expected to have a significant economic impact on small entities.

For further information, contact Juli Ro Kim at (202) 317-6859 regarding the final regulations, or the CFO Cost and User Fees office at (202) 317-6400 for cost methodology inquiries.