Generally, as a co-executor of the estate who is not listed on line 6a of Form 706 (or line 9a of Form 706-NA), you will not 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 Form 706, lines 6a and b (or Form 706-NA, lines 9a and b), which is the IRS’s address of record for the estate. Additionally, the ETCL may be sent to the representative named on page 2 of Form 706 (or Form 706-NA) authorized to receive a copy of communications, or to the executor’s representative(s) named on a Form 2848, Power of Attorney and Declaration of Representative, and/or designees named on a Form 8821, Tax Information Authorization, with regard to the Form 706 (or Form 706-NA).
However, there are steps you can take to potentially receive the ETCL. A duly authorized co-executor may submit Form 56, Notice Concerning Fiduciary Relationship, with respect to the estate, and subsequently submit Form 8822, Change of Address, on behalf of the estate. This process updates the estate’s address of record. Once the address is updated, you can request the ETCL through Pay.gov, and it will be sent to the updated address of record. It is important to allow 4 to 6 weeks to process the change of address before requesting the ETCL.
In summary, while you cannot directly receive the ETCL as a co-executor not listed on the specified lines of Form 706 or Form 706-NA, you can take steps to update the estate’s address of record and then request the ETCL to be sent to the new address.
Sources:
§ 6103. Confidentiality and disclosure of returns and return information
Instructions for Form 706 (09/2023)
Publication 559 (2023)
Instructions for Form 706-NA (10/2022)
