About this form

Use this form to request a closing letter and make your Estate Tax Closing Letter User Fee payment.

Do not submit the form or pay the user fee until 9 months after filing the Form 706 (or Form 706-NA). If your return is under examination, you should wait until 30 days after the completion of the examination before you make your request. However, you may submit the form and pay the fee at any time upon verification of the Transaction Code 421 (TC 421) on the estate's account transcript.

Before continuing with this form, and for information on requesting an estate's account transcript, please review the FAQ on the Estate Tax Closing Letter on IRS.gov.

Please note:  Regardless of who submits the request or makes the payment, a closing letter will be sent only to authorized persons for the Form 706 (or Form 706-NA). For more information on who is an authorized person, go to the FAQ, above.

Accepted Payment Methods:

• Bank account (ACH)
• Amazon account
• PayPal account
• Debit or credit card

With an account you can:

• See the payments you made since you created an account.
• Store payment information so you don't have to re-enter it.
• Copy a form you already submitted the next time you need to make a payment.

To take advantage of these benefits, you can Sign In . If you don't have an existing account, you will have the option to create an account on the sign-in page. To continue as a guest user, click the 'Continue to the Form' button.