To request an Estate Tax Closing Letter on or after October 28, 2021, you need to follow the procedures outlined by the IRS. The IRS has established specific guidelines and processes for issuing these letters, which are used to confirm that the IRS has accepted the estate tax return (Form 706) and that the estate tax liability is closed.
- Request Submission: You must submit your request for an Estate Tax Closing Letter to the IRS. This can typically be done by contacting the IRS directly through their designated channels for estate tax matters.
- Form and Information: Ensure that you provide all necessary information required by the IRS to process your request. This includes details such as the decedent's name, Social Security Number, date of death, and the estate's tax identification number.
- Timing: The IRS generally issues Estate Tax Closing Letters only after they have completed their review of the estate tax return. It is important to note that this process can take several months, so it is advisable to wait at least nine months after filing the estate tax return before requesting the closing letter.
- Contact Information: You may need to contact the IRS Estate and Gift Tax office or use the IRS's online services to submit your request. The specific contact details and submission methods can be found on the IRS website or by consulting the IRS's instructions for Form 706.
- Follow-Up: If you do not receive a response within a reasonable time frame, you may need to follow up with the IRS to check on the status of your request. Keep records of your communications and any reference numbers provided by the IRS.
By adhering to these steps, you can request an Estate Tax Closing Letter from the IRS to confirm the closure of the estate tax liability.
Sources:
CC-2020-001
CC-2008-014
CC-2006-014
CC-2006-017
CC-2022-006
CC-2021-001
CC-2019-006
