What Is an EIN and Why Does an Estate Need One?
An Employer Identification Number (EIN) is a nine-digit number the IRS assigns to entities for tax reporting purposes. When someone passes away, their estate becomes a separate legal entity with its own tax obligations. The estate cannot use the deceased person's Social Security number for these purposes -- it needs its own EIN.
You will need an EIN for the estate in several common situations:
- Opening an estate bank account -- Banks require an EIN to open an account in the estate's name. As executor, you will consolidate the deceased's funds into this account to pay debts and distribute assets.
- Filing the estate's income tax return (Form 1041) -- If the estate earns any income after the date of death (interest, rent, dividends, capital gains), you must file Form 1041 using the estate's EIN.
- Managing estate assets -- Investment accounts, rental properties, and business interests held by the estate will generate tax documents that need to be reported under the estate's EIN.
Getting an EIN is free and straightforward. The IRS online application takes about 10 to 15 minutes.
When to Apply
Apply for the estate's EIN after the probate court has appointed you as executor or personal representative. You will need your letters testamentary or letters of administration before banks and other institutions will recognize your authority, and you should have them in hand before applying for the EIN.
That said, the IRS does not actually verify your court appointment during the application. The system relies on you to provide accurate information. It is still best practice to wait until your appointment is official.
The best time to apply is shortly after receiving your court appointment and before you attempt to open an estate bank account. Many executors apply for the EIN and open the estate bank account on the same day.
How to Apply Online (Recommended)
The fastest way to get an EIN is through the IRS EIN Assistant, available on the IRS website. Here is a step-by-step walkthrough:
Step 1: Go to the IRS EIN Assistant
Navigate to the IRS website and search for "EIN Assistant" or go directly to the online application. The tool is available Monday through Friday, 7:00 a.m. to 10:00 p.m. Eastern Time.
Step 2: Select the Entity Type
When asked what type of entity is applying, select "Estate of a Deceased Individual." Do not select "Sole Proprietor" or any other option -- it must be specifically the estate option.
Step 3: Confirm Your Role
The system will ask about the responsible party. Select that you are the executor, personal representative, or administrator of the estate. You are the person the IRS will associate with this EIN.
Step 4: Enter the Deceased's Information
You will need to provide:
- The deceased's full legal name -- as it appeared on their tax returns
- The deceased's Social Security number -- This links the estate to the deceased for IRS records
- Date of death
- The estate's mailing address -- This is typically the executor's address, since the deceased's address may no longer be active
Step 5: Enter Your Information
As the responsible party, you will provide:
- Your full legal name
- Your Social Security number or ITIN
- Your mailing address (if different from the estate's address)
Step 6: Specify the Reason for Applying
Select "Banking purposes" if you plan to open an estate bank account, or the option that best describes your primary reason. You can use the EIN for all estate-related purposes regardless of which reason you select here.
Step 7: Receive Your EIN
After submitting the application, the IRS assigns your EIN immediately. The system displays a confirmation page with your new EIN. Print or save this page -- you will need the EIN number for your bank, tax filings, and other estate business.
The IRS will also mail a confirmation letter (CP 575) to the address you provided, but this can take several weeks. The EIN is valid and usable as soon as you receive it online.
Alternative Application Methods
If you cannot use the online tool -- for example, if you are applying outside business hours or do not have internet access -- there are other options:
Fax (Form SS-4)
Download and complete IRS Form SS-4, then fax it to the appropriate IRS fax number (listed in the form's instructions -- it varies by state). The IRS will fax your EIN back within four business days.
Mail (Form SS-4)
Mail the completed Form SS-4 to the IRS address listed in the instructions. Processing takes four to six weeks. This is the slowest option and is generally not recommended unless you have no alternative.
Phone (International Applicants Only)
If the executor is located outside the United States, you can call the IRS at 1-267-941-1099 (not a toll-free number) Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time.
What to Do After You Receive the EIN
Once you have the estate's EIN, here are your next steps:
Open an Estate Bank Account
Visit a bank with the following documents:
- The estate's EIN (the confirmation page or number)
- Your letters testamentary or letters of administration
- A certified death certificate
- Your valid photo ID
The estate bank account is where you will consolidate the deceased's funds. This account is used to pay estate debts, cover probate expenses, and eventually distribute assets to beneficiaries. For more on this process, see our guide on closing bank accounts after death.
Notify Financial Institutions
Provide the estate's EIN to any financial institution that holds assets in the deceased's name. Banks, brokerages, and other institutions will use this number when issuing tax documents (1099s) for income earned by the estate.
Keep Records
Store the EIN confirmation in a safe place along with your other estate documents. You will need it for:
- Every estate tax filing (Form 1041)
- Correspondence with the IRS about the estate
- Any financial institutions holding estate assets
- The estate inventory you file with the probate court
File the Estate's Tax Return
If the estate earns more than $600 in gross income during any tax year, you must file Form 1041 (U.S. Income Tax Return for Estates and Trusts) using the estate's EIN. The first tax year begins on the day after the date of death and can end on any month-end within 12 months. Many executors choose a fiscal year that simplifies the filing timeline.
For guidance on the deceased's final personal tax return, see our guide on filing taxes for a deceased person.
Common Mistakes to Avoid
- Applying before you are appointed -- While the IRS does not verify your appointment, banks and other institutions will want to see both your EIN and your letters testamentary. Get the court appointment first.
- Using the deceased's SSN instead of the EIN -- The estate is a separate entity. Commingling the deceased's SSN with estate transactions can cause tax reporting issues.
- Applying for multiple EINs -- Each estate gets one EIN. If you lose it, call the IRS at 1-800-829-4933 to retrieve it rather than applying again.
- Forgetting to file Form 1041 -- If the estate earns income, you must file a return even if the amount is small. Failure to file can result in penalties.
- Not providing the EIN to financial institutions -- If you do not give the estate's EIN to banks and brokerages, they may report income under the deceased's SSN, creating discrepancies with the IRS.
How SwiftProbate Can Help
Getting an EIN is one of the first administrative tasks most executors need to handle. SwiftProbate generates a personalized, step-by-step roadmap for your estate settlement process, helping you understand when to get an EIN, open an estate bank account, and complete every other task in the right sequence. Instead of juggling information from multiple sources, you get a clear checklist tailored to your situation.
This article is for informational purposes only and is not legal advice. Consult a tax professional for guidance specific to your situation.