Who will get the ETCL? How many copies of the ETCL will I receive? Can I receive more than one official copy

The Estate Tax Closing Letter (ETCL) will generally be sent to the executor listed on line 6a of Form 706 (or line 9a of Form 706-NA). The ETCL is sent to the executor at the address shown on the return. If you are not the executor listed on line 6a of Form 706 (or line 9a of Form 706-NA), you will not receive a copy of the ETCL unless filings are made that change the estate’s representatives or designees.

In addition to the executor, the ETCL can also be sent to:

• The representative named on page 2 of Form 706 (or Form 706-NA) authorized to receive a copy of communications.
• 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).

A maximum of two representatives and/or designees, in addition to the executor, will receive an ETCL. Each recipient will receive only one original ETCL.

Therefore, you can receive more than one official copy of the ETCL, but only up to a maximum of three copies in total: one for the executor and up to two for the representatives or designees.

Sources:
Instructions for Form 706 (09/2023)
Publication 1239 (9/2023)