Rule lifecycle · RIN:1545-BS10
Estate Tax Closing Letter User Fee Update
Treasury Department, Internal Revenue Service — observed across 2 documents over 115 days. Use the source documents below before deciding whether this affects your business.
In plain English
The IRS is raising the fee you pay to request an estate tax closing letter, a document that confirms a deceased person's estate has settled all federal tax obligations. If you manage estates or have significant personal assets, factor the higher fee into your succession and estate planning budgets.
First seen
Jun 2, 2026
Last seen
Sep 25, 2026
Latest stage
Rule
PRORULE → RULE
115d
Effective on
Monday, October 26, 2026
Stage timeline
Proposed·Jun 2, 2026·91 FR 32909
Estate Tax Closing Letter User Fee Update
#2026-10963
Final·Sep 25, 2026·91 FR 60801
Estate Tax Closing Letter User Fee Update
effective Oct 26, 2026#2026-19666