The mailing address for an estate EIN application is Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999 if the estate is located in any of the 50 states or the District of Columbia. If the estate is in a U.S. territory or an international location, mail Form SS-4 to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.1Internal Revenue Service. Instructions for Form SS-4 (12/2025) Both addresses land in Cincinnati, but the “International Operation” label routes the application to a different processing unit, so using the wrong one can slow things down.2Internal Revenue Service. Where to File Your Taxes for Form SS-4 Once the IRS receives a mailed SS-4, expect the assigned EIN to come back by return mail in roughly four weeks.3Internal Revenue Service. Employer Identification Number
Which Address to Use
The two options cover every estate:
- Estate located in one of the 50 states or Washington, D.C.: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999
- Estate located in a U.S. territory or outside the United States: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999
There is no street address and no ZIP+4. The line that starts “Attn:” is what routes the form inside the IRS, so copy it exactly as written.
What Goes on Form SS-4 Before You Mail It
The form asks for information about both the person who died and the person now handling the estate. You will need the decedent’s legal name, Social Security Number, and date of death. The executor, administrator, or personal representative applying for the EIN also provides their own name, title, and taxpayer identification number, either an SSN or an ITIN.4Internal Revenue Service. Responsible Parties and Nominees
The IRS treats the executor as the estate’s “responsible party,” meaning the individual who directly or indirectly manages the estate’s funds and assets. The responsible party has to be a person, not a business entity or law firm.4Internal Revenue Service. Responsible Parties and Nominees The form also asks for the estate’s mailing address, the county and state where the will is being probated, and the reason for applying, which is typically “administration of decedent’s estate.”5Internal Revenue Service. About Form SS-4, Application for Employer Identification Number
The mailing address you enter on the form is where the EIN notice will be sent, so put down somewhere you can reliably receive IRS correspondence for the next several weeks.3Internal Revenue Service. Employer Identification Number
Faster Options if Four Weeks Is Too Long
Four weeks is a long wait when a bank is holding up an estate account or a filing deadline is approaching. Two faster options exist, plus a phone line for international applicants.
Online
The IRS online EIN assistant is free and issues the number immediately once the application is submitted and approved. You can use it if the estate’s principal location is in the United States or a U.S. territory and the responsible party has an SSN or ITIN. The IRS allows only one EIN per responsible party per day, so an executor handling several estates has to space the applications out.6Internal Revenue Service. Get an Employer Identification Number Print the confirmation letter as soon as the EIN appears on screen. The IRS does not mail a separate copy when you apply online.
Fax
Faxing Form SS-4 produces an EIN in about four business days. Include a return fax number on the form and the IRS will fax back a cover sheet with the assigned number. The fax numbers depend on location:
- 50 states or Washington, D.C.: 855-641-6935
- U.S. territories, faxing from within the U.S.: 855-215-1627
- International: 304-707-9471
Fax is the practical middle ground when the online tool is not available, for example when the executor is a foreign person without an SSN or ITIN.3Internal Revenue Service. Employer Identification Number
Phone (International Only)
International applicants can apply by phone at 267-941-1099, Monday through Friday, 6 a.m. to 11 p.m. Eastern time.
If the EIN Notice Never Arrives or You Lose It
Misplacing the EIN confirmation is common, especially when an estate stays open for years. The IRS suggests checking the original notice, contacting the bank where the estate account is held, or looking at past estate tax returns. If none of those turn up the number, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time (Alaska and Hawaii follow Pacific time). After verifying your identity, the IRS will give the number to an authorized caller over the phone.3Internal Revenue Service. Employer Identification Number
If the estate’s mailing address or responsible party changes after the EIN is issued, file Form 8822-B to update the IRS.7Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Any later IRS correspondence about the estate, including notices and audit letters, will go to whatever address is on file.