An EIN for a decedent’s estate is a free tax identification number the IRS assigns to the estate as a separate taxpayer, and the fastest way to get one is through the IRS online application, which issues the number in minutes.1Internal Revenue Service. Get an Employer Identification Number You’ll use it to open an estate bank account, re-register investment accounts, and file the estate’s income tax return.
When the Estate Needs Its Own EIN
The assets someone leaves behind become a distinct legal entity for tax purposes on the date of death, and that entity exists until the final distribution to heirs and beneficiaries.2Internal Revenue Service. 5.5.1 Decedent and Estate Tax Accounts You cannot keep using the deceased person’s Social Security Number to conduct financial business on the estate’s behalf.
Two situations force the issue. First, if the estate’s gross income reaches $600 or more during a tax year, the fiduciary must file Form 1041, and the return requires an EIN. Interest from bank accounts, stock dividends, and rent from real estate can push a modest estate past that line quickly. A Form 1041 is also required when any beneficiary is a nonresident alien, regardless of income level.3Office of the Law Revision Counsel. 26 USC 6012 – Persons Required to Make Returns of Income
Second, and usually sooner, banks and brokerage firms will not hold funds under a deceased person’s Social Security Number once they learn of the death. To open an estate account for paying the decedent’s debts and holding assets during probate, the institution will require an EIN.4Chase. Opening an Estate Account Most executors end up applying well before they know whether the estate will hit the filing threshold.
Information to Gather Before You Apply
The IRS uses Form SS-4 to collect the details for every EIN application, whether you submit online, by fax, or by mail.5Internal Revenue Service. Information for Executors Have the following ready before you start the session:
- The legal name of the estate, typically formatted as “Estate of [Decedent’s Full Name].”
- The decedent’s Social Security Number, which the form asks for when you select “Estate” as the entity type.
- The date of death, which the application treats as the date the estate came into existence.
- The responsible party’s information. The executor or personal representative must provide their own name and Social Security Number or ITIN. The responsible party must be an individual, not another entity.
On the form you’ll select “Estate” under the entity type question, which tells the IRS the tax ID is for a decedent’s estate rather than a business or trust.6Internal Revenue Service. Instructions for Form SS-4 – Application for Employer Identification Number There is no dedicated estate checkbox in the “Reason for applying” field. The preset options include “Started new business,” “Banking purpose,” “Created a trust,” and “Other.” Most executors select “Other” and write in a brief explanation, since none of the presets directly describe creating an estate.7Internal Revenue Service. Instructions for Form SS-4
If an Attorney or Accountant Will Apply for You
Form SS-4 includes a third-party designee section. You authorize a named individual to complete the form, answer IRS questions about it, and receive the EIN on your behalf. That authorization expires once the EIN is assigned, and the official EIN notice still gets mailed to the estate rather than the designee. One wrinkle: if the designee’s address or phone number matches the estate’s, the application has to go in by mail or fax rather than online.7Internal Revenue Service. Instructions for Form SS-4
How to Apply
The fastest route is the IRS online application at irs.gov, which issues the EIN immediately upon approval. The tool is free and available during these hours (Eastern Time):1Internal Revenue Service. Get an Employer Identification Number
- Monday through Friday, 6:00 a.m. to 1:00 a.m. the next day
- Saturday, 6:00 a.m. to 9:00 p.m.
- Sunday, 6:00 p.m. to midnight
At the end of the session you can download and print the assignment notice directly from your browser. That notice is your proof of the EIN, so save a copy for the estate’s records.
If you can’t use the online system, fax a completed Form SS-4 to the IRS EIN Operation in Cincinnati, OH at 855-641-6935.8Internal Revenue Service. Where to File Your Taxes for Form SS-4 The IRS quotes a turnaround of about four business days for faxed applications. Mailing the form to the same Cincinnati address is the slowest path, with an assignment notice arriving in roughly four to five weeks.7Internal Revenue Service. Instructions for Form SS-4 If you’re likely to need the EIN soon for a bank account or a filing deadline, the online option is worth using even if you prefer paper records.
What You Use the EIN For
Once assigned, the EIN becomes the key the executor uses for almost every administrative task. Banks and credit unions require it to open the estate account that holds funds during probate and pays the decedent’s debts, property taxes, utility bills, and other ongoing costs.4Chase. Opening an Estate Account Expect the bank to also request certified copies of the appointment papers, such as letters testamentary or letters of administration, along with the EIN.9Wells Fargo. Estate Care Center
Investment firms use the EIN to re-register accounts and report capital gains or losses realized while the estate holds the assets. The EIN then goes on every Form 1041 the estate files, so tax payments get credited to the right entity.10Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1
One boundary worth naming: the estate EIN is used for the estate’s income tax return (Form 1041), which reports income the estate’s assets generate after death. If the estate is large enough to owe federal estate tax, the executor files a separate return (Form 706) for that. Both returns use the same EIN, but they address different taxes: income earned by the estate versus the transfer tax on the total value of the decedent’s assets.
Deactivating the EIN When the Estate Closes
The IRS does not technically cancel an EIN. Once assigned, the number permanently belongs to that entity. You can, however, request that the IRS deactivate the estate’s EIN by sending a letter that includes the EIN, the estate’s legal name, its address, and the reason for closing the account. Mail the letter to one of two addresses: Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201.11Internal Revenue Service. If You No Longer Need Your EIN Before sending it, make sure all required returns have been filed and any taxes owed are paid. Skipping this step can leave the estate’s account in an open status and generate IRS notices that land in the executor’s mailbox long after the probate case has closed.