A letter of instruction is an estate planning tool that can be very helpful in the administration of your estate. The letter of instruction is designed to address these types of practical, day-to- day questions your representatives might face.A Letter of Instruction is a detailed document that provides specific guidance on how to handle administrative tasks associated with one's stock accounts. The Attention Line is placed above the Recipient Line, that is, above the name of the firm to which the mailpiece is directed. Do not print and file a Form 1096 downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can't be scanned. (2)(a) Quality of Instruction. 1. Instructional Design and Lesson Planning. Fill out the form, which is self-contained. How to Address An Envelope With ATTN Line?