How much is the fee for an ETCL
Estate Tax Closing Letter Fee
The current fee for filing an Estate Tax Closing Letter (ETCL), also known as IRS Letter 627, is $67. This fee was established by final regulations effective October 28, 2021.
Requesting an ETCL:
- If an ETCL was requested before October 28, 2021, and has not been received, a new request must be made and the user fee paid through Pay.gov.
- To request an ETCL, visit Pay.gov and search for "estate tax" or "closing letter," then select the Estate Tax Closing Letter User Fee from the results.
Payment Methods for the ETCL Fee:
- Bank account (ACH)
- Amazon account
- PayPal account
- Debit or credit card (Visa, Mastercard, American Express, Discover, JCB Card, UnionPay, Diner’s Club)
Additional Information:
- An account is not required to be created on Pay.gov to request an ETCL.
- An account transcript can be used in lieu of an ETCL, as explained in Notice 2017-12. The Transcript Delivery Service (TDS) provides authorized practitioners the ability to view and print instant account transcripts for estate tax returns.
For more detailed information, you can refer to the [Frequently asked questions on the Estate Tax Closing Letter] and the [What's New - Estate and Gift Tax] sections on the IRS website.
Sources:
Frequently asked questions on the Estate Tax Closing Letter 2024-08-03
What's New - Estate and Gift Tax | Internal Revenue Service 2024-08-03
Frequently asked questions on estate taxes | Internal Revenue Service 2024-08-04
Residents of U.S. Possessions | Internal Revenue Service 2024-08-02
Instructions for Form 706-NA (Rev. October 2022) | Internal Revenue Service 2024-08-02
Information for Executors | Internal Revenue Service 2024-08-02
Transcripts in lieu of estate tax closing letters | Internal Revenue Service 2024-08-03
SECTION 2. BACKGROUND | Internal Revenue Service 2024-08-02
Instructions for Form 706-NA (10/2022) | Internal Revenue Service 2024-08-03
Frequently asked questions on estate taxes for nonresidents not citizens of the United States 2024-07-30
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Disclaimer: the information provided does not, and is not intended to, constitute legal advice. Generative AI systems can make mistakes. Verify all important information.
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