No, you do not have to get the account transcript for the estate tax return before using Pay.gov. The account transcript is an alternative to the Estate Tax Closing Letter (ETCL) and can be used in lieu of Letter 627. While obtaining the account transcript is not a prerequisite for using Pay.gov to request an ETCL, it can be beneficial to determine if the closing letter is available for issuance. If you have verified transaction code TC 421 on the account transcript, you may make the request for an ETCL on Pay.gov at any time. Otherwise, you should wait at least 9 months after filing the estate’s Form 706 before making the request.
Sources:
Publication 559 (2023)
Instructions for Form 706 (09/2023)
