To change the estate’s address of record, you need to use Form 8822, Change of Address (For Individual, Gift, Estate, or Generation-Skipping Transfer Tax Returns). The person who submits Form 8822 for the estate must be the executor listed on Form 706, line 6a (or Form 706-NA, line 9a), or a person with authority to submit the form on behalf of the estate. This may include a fiduciary of the estate who has submitted Form 56, Notice Concerning Fiduciary Relationship, or a representative of the estate listed on Form 2848.
When an estate tax return is filed, the executor’s address as listed on Form 706, line 6b (or Form 706-NA, line 9b), becomes the estate’s address of record. If the estate or trust has had a change of address and did not file Form 8822-B, you should check the Change in fiduciary's address box in item F on Form 1041. If the address shown on Form 1041 changes after you file the form, you must file Form 8822-B to notify the IRS of the change.
It generally takes four to six weeks after receipt for a change of address request to fully process. If you want the ETCL (Estate Tax Closing Letter) to be sent to the updated address of record, allow 4 to 6 weeks to process the change of address before requesting the ETCL.
Sources:
Publication 559 (2023)
Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2023)
Publication 4164 (10/2023)