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Instructions for Form 706›(Rev. July 2026)›General Instructions

Estate Tax Closing Letters

Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return · 2026-10-03 edition · updated 2026-10-04 · United States

An estate tax closing letter (ETCL) will not be issued unless a request is made via Pay.gov . To allow time for processing, please wait at least 9 months after filing Form 706 to request an ETCL.

ETCL fee. See T.D. 10031 for more information. To make an ETCL request you must go to Pay.gov to submit a request and pay the user fee. Go to Frequently Asked Questions on the Estate Tax Closing Letter , for instructions and more information related to ETCLs.

Account transcript in lieu of ETCL. Instead of an ETCL, the executor of the estate may request an account transcript, which reflects transactions, including the acceptance of Form 706 or the completion of an examination. Account transcripts are available online to registered tax professionals using the Transcript Delivery System (TDS) or to authorized representatives making requests using Form 4506-T, Request for Transcript of Tax Return. Go to Transcripts in Lieu of Estate Tax Closing Letters for specific instructions to request online transcripts using the TDS or hardcopy transcripts using Form 4506-T.

Note: For information about the release of nonresident U.S. citizen decedents’ assets using transfer certificates under Regulations section 20.6325-1, go to Transfer Certificate Filing Requirements for the Estates of Nonresident Citizens of the United States or write to:

Internal Revenue Service Center Attn: E&G, Stop 824G 7940 Kentucky Drive Florence, KY 41042-2915

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▸Contents — Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return
Instruction 706 — Instructions for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return

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