The IRS has adopted final regulations setting a $67 dollar fee[1] for a closing letter for a decedent’s estate.[2]

The person liable for the fee is the “the estate of the decedent or other person requesting, in accordance with applicable procedures and policies, an estate tax closing letter to be issued with respect to the estate.”[3]

The new fee applies to requests received by the IRS on or after October 28, 2021.[4]

[1] Treasury Reg. §300.13(b)

[2] TD 9957, September 28, 2021, https://www.taxnotes.com/research/federal/treasury-decisions/final-regs-establish-user-fee-for-estate-tax-closing-letters/79gkb (retrieved October 1, 2021)

[3] Treasury Reg. §300.13(c)

[4] Treasury Reg. §300.13(d)