Home / Agencies / Treasury / 2025-21649
Final Rule

Estate Tax Closing Letter User Fee Update

Agency
Treasury
Document Number
2025-21649
Published
December 1, 2025
Effective Date
December 31, 2025

Abstract

This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations adopt without change the text of the interim final rule and proposed regulations that reduced the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $67 to $56. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The final regulations affect persons who request an estate tax closing letter.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

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Frequently Asked Questions

What is the 2025-21649 Federal Register document?
Document 2025-21649 is a Final Rule published by the Department of the Treasury in the Federal Register on December 1, 2025, with an effective date of December 31, 2025. This document contains final regulations relating to the imposition of a user fee on authorized persons requesting the issuance of IRS Letter 627, also referred to as an estate tax closing letter. The final regulations adopt without change the text of the interim final rule and proposed regulations that reduced the amount of the user fee imposed on a request for the issuance of an estate tax closing letter from $67 to $56. The Independent Offices Appropriations Act of 1952 authorizes the charging of user fees. The final regulations affect persons who request an estate tax closing letter. View the original at https://www.federalregister.gov/documents/2025/12/01/2025-21649/estate-tax-closing-letter-user-fee-update.
Is document 2025-21649 an economically significant rule?
No. Document 2025-21649 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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