Data / Federal rules / 2025-21649
Estate Tax Closing Letter User Fee Update
The Internal Revenue Service published this final rule in the Federal Register on December 1, 2025. It took effect on December 31, 2025.
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What the agency says
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 adopt without change the text of the interim final rule and proposed regulations that reduced the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $67 to $56. 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.
Key facts
- Document number
- 2025-21649
- Type
- Final rule
- Action
- Final rule
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 1, 2025
- Takes effect
- December 31, 2025
- Dates
- Effective date: These regulations are effective on December 31, 2025.
- Docket
- TD 10038
- Regulation ID (RIN)
- 1545-BR22; 1545-BR28
- Code of Federal Regulations
- 26 CFR 300
- Topics
- Estate taxes; Reporting and recordkeeping requirements
- Pages
- 2
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Everything from the Internal Revenue Service · Rules on estate taxes · Rules on reporting and recordkeeping requirements · Published in December 2025
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.