On Sep. 25, 2026, US IRS published final regulations, in federal register, relating to imposition of user fee on authorized persons requesting issuance of IRS Letter 627.
Final regulations were adopted without change the text of the proposed regulations.
The final regulations are effective Oct. 26, 2026.
On Jun. 2, US IRS proposed rule on estate tax closing letter user fee.
US IRS proposed regulations to increase the amount of the user fee imposed on authorized persons requesting the issuance of an estate tax closing letter.
Amended 26 CFR 300 regarding user fees for authorized persons who request the issuance of an estate tax closing letter (also referred to as the IRS Letter 627).
Proposed regulations would affect persons who request an estate tax closing letter.
Proposed Amendments
In 2025, IRS conducted a biennial review of the estate tax closing letter user fee and issued a new Cost Model.
Determined full cost of issuing estate tax closing letters to authorized persons is $76.
In calculating increase, provided calculation of user fees generally; follows generally accepted accounting principles (GAAP) in calculating the full cost of providing services.
Provided full cost determination for the estate tax closing letter user fee.
IRS followed the guidance provided by the OMB Circular A-25 guidance to compute the full cost of issuing estate tax closing letters to authorized persons.
OMB Circular A-25 explains full cost includes all indirect and direct costs to any part of the federal government.
Including direct and indirect personnel costs, physical overhead, rents, utilities, travel, and management costs.
Consultation
Comments on proposed regulations and requests for public hearing by Jul. 2, 2026.
Effectiveness
Apply to requests for an estate tax closing letter received by the IRS on or after the date 30 days after date regulations published as final regulations in federal register.
Sep. 2026 US IRS Final Rule
On Sep. 25, 2026, US IRS published final regulations, in federal register, relating to imposition of user fee on authorized persons requesting issuance of IRS Letter 627.
Final regulations were adopted without change the text of the proposed regulations.
The final regulations are effective Oct. 26, 2026.
Regulators
US IRS
Entity Types
Corp; Fiduciary
Reference
91 FR 60801, 9/25/2026; 91 FR 32909, IRS Letter 627, 6/2/2026; RIN 1545-BS10; Citation: 26 CFR 300;
