As a co-executor not listed on line 6a of Form 706 (or line 9a of Form 706-NA), you generally cannot directly receive a copy of the Estate Tax Closing Letter (ETCL) from the IRS or through Pay.gov. The ETCL is typically sent only to the executor listed on these lines of the respective forms, which is considered the IRS’s address of record for the estate. This is explicitly stated in the IRS FAQ, which notes that co-executors do not receive a copy of the ETCL directly.
However, there are procedures in place that allow for the updating of the estate’s representatives or designees, which could enable you to receive the ETCL. Specifically, you, as a duly authorized co-executor, may submit Form 56, Notice Concerning Fiduciary Relationship, to establish your status with respect to the estate. Following this, you can submit Form 8822, Change of Address, on behalf of the estate. It is important to allow 4 to 6 weeks for the processing of a change of address before requesting the ETCL. Once these steps are completed, a request through Pay.gov would then issue the ETCL to the updated address of record.
Additionally, you have the option to request a copy of the ETCL from the executor listed on line 6a of Form 706 (or line 9a of Form 706-NA) or any other representative or designee that received an ETCL from the IRS. This suggests that while you cannot initially receive the ETCL directly due to not being the executor listed on the specified lines of Form 706 or Form 706-NA, there are mechanisms in place to update the estate’s records to facilitate the receipt of the ETCL or to obtain it indirectly through other recipients.
In summary, while you cannot directly receive the ETCL initially, by updating the estate’s records or requesting a copy from those who have received it, you can obtain the ETCL from the IRS or through Pay.gov.
Sources:
Instructions for Form 706 (09/2023)
IRS FAQ
IRS FAQ
§ 6103. Confidentiality and disclosure of returns and return information
Instructions for Form 706-NA (10/2022)
