Portability Claims Led to Change in Issuance of Estate Tax Closing Letters

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June 23 — The IRS's decision to no longer automatically send estate tax closing letters to taxpayers is due to the increased number of estate tax returns that are being filed solely to claim portability, the agency said in a statement.

The Internal Revenue Service, in a June 16 update to its frequently asked questions and answers, said that for all estate tax returns filed on or after June 1, 2015, closing letters will be issued only upon request by the taxpayer (120 DTR G-4, 6/23/15).

Previously, the letters were sent out automatically to executors four to six months after filing of a Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

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