Estate Tax Closing Letter User Fee Update
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Sept. 25, 2026. Document 2026-19666. Updated Nov. 5, 2026.
- What it does
This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations, which adopt without change the text of the proposed regulations, increase the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $56 to $76. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The final regulations affect persons who request an estate tax closing letter.
The Internal Revenue Service's summary, as published in the Federal Register.
- What changed in the regulation
1 part of Title 26 of the Code of Federal Regulations:
Wording on eCFR: the day before it took effect and from the day it took effect (first part listed).
- Compared with
The Internal Revenue Service has published 22 final rules in 2026 so far, compared with 21 in all of 2025.
Counted by the Tribune from Federal Register records since Jan. 1, 2025.
- Before this
1 earlier Federal Register document under regulation identifier 1545-BS10 since Jan. 1, 2025.
- What happens next and when
Effective date: These regulations are effective on October 26, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-19666 |
|---|---|
| Action | Final rule. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | Sept. 25, 2026 |
| Effective date | Oct. 26, 2026 |
| Regulation identifier (RIN) | 1545-BS10 |
| Docket | IRS-2026-0694 |
Source: the Federal Register (public domain). The document in the Federal Register