IRSFinal Rule
Estate Tax Closing Letter User Fee Update
Finance & Banking
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Summary
The IRS is updating the fee that people and lawyers pay to get an official letter confirming that an estate (the property and money left behind after someone dies) has completed its tax obligations. This fee change affects families dealing with inheritances and the professionals who help them settle estates.
Key Points
- 1The IRS is raising the fee charged for 'closing letters' that confirm an estate has paid all required federal taxes
- 2These letters are often needed by banks and other institutions before they will release inherited money or property to beneficiaries
- 3Lawyers and accountants who help families settle estates will likely pass these higher fees on to their clients
- 4The new fees apply to estate tax closing letter requests submitted after the effective date of this regulation
- 5Families settling large estates should expect to pay more for the official paperwork needed to complete the inheritance process
Key Dates
Published
December 1, 2025
This summary is for informational purposes only. It may not capture all nuances of the regulation. Always refer to the official text for authoritative information.
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