Treasury Regulations · 26 CFR
§ 300.12. Fee for estate tax closing letter.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Cite as 26 CFR § 300.12
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- September 28, 2021 by T.D. 9957
- Last amended
- May 20, 2025 by T.D. 10031
- Length
- 117 words · about 1 min to read
¶(a) Applicability. This section applies to the request by a person described in paragraph (c) of this section for an estate tax closing letter from the IRS.
¶(b) Fee. The fee for issuing an estate tax closing letter is $56.
¶(c) Person liable for the fee. The person liable for the fee is 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.
¶(d) Applicability date. This section applies to requests received by the IRS after May 20, 2025.
[T.D. 9957, 86 FR 53542, Sept. 28, 2021. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022; T.D. 10031, 90 FR 21412, May 20, 2025]
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 10031 (90 FR 21412)
- Amended (87 FR 11297)
- Issued by T.D. 9957 (86 FR 53542)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 300 User fees