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Individual & family tax · Oct 27, 2026

Estate Tax Closing Letter Fee Rises from $56 to $76: What Executors Should Check Before Requesting Letter 627 Under T.D. 10055 (Effective October 26, 2026)

Under final regulations T.D. 10055 (91 FR 60801), the IRS user fee for an estate tax closing letter (Letter 627) rises from $56 to $76 for requests received after October 26, 2026. Before paying on Pay.gov, executors should check the estate's account transcript for TC 421, confirm the address of record, and remember that early, duplicate and post-supplemental requests are generally not refunded.

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