Getting an EIN for an estate is immediate online, roughly four business days by fax, and about four weeks by mail. Every method is free, and most executors apply through the IRS online tool and walk away with the number the same session. How long it takes to get an EIN for an estate really comes down to which channel you use and whether you have your information ready before you start.
Applying Online Is Immediate
The IRS online EIN application returns the number on screen as soon as you submit a complete application. The tool is open Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturdays from 6:00 a.m. to 9:00 p.m., and Sundays from 6:00 p.m. to midnight.1Internal Revenue Service. Get an Employer Identification Number
Two quirks are worth knowing before you click through. The session does not save progress and times out after 15 minutes of inactivity, so you need your information in front of you. And if the tool throws an error, try a different browser before assuming the problem is your data; the Taxpayer Advocate Service has flagged browser compatibility as a recurring issue.2Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses
One more limit: a single responsible party can only be issued one EIN per day across all methods.1Internal Revenue Service. Get an Employer Identification Number
Fax Takes About Four Business Days
If online does not work for you, complete Form SS-4 and fax it to the IRS at 855-641-6935 (for applicants in the 50 states and Washington, D.C.). Include a return fax number on the form, and the IRS will fax the EIN back generally within four business days. The fax line accepts submissions 24 hours a day, seven days a week.3Internal Revenue Service. Instructions for Form SS-44Internal Revenue Service. Where to File Your Taxes for Form SS-4
Mail Takes About Four Weeks
Mailing Form SS-4 is the slowest option. The IRS recommends submitting the form at least four to five weeks before you’ll need the EIN, and you can expect to receive it by mail in roughly four weeks.3Internal Revenue Service. Instructions for Form SS-4 Mail it to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999.4Internal Revenue Service. Where to File Your Taxes for Form SS-4
Phone applications are reserved for applicants whose executor or principal place of business is outside the United States. Domestic applicants cannot use that method.1Internal Revenue Service. Get an Employer Identification Number
What to Have Ready Before You Start
Because the online session will not wait for you, pull these together first:
- The legal name of the estate. If none exists, use the decedent’s name followed by “Estate” (for example, “John Smith Estate”).3Internal Revenue Service. Instructions for Form SS-4
- The decedent’s Social Security Number, which the application asks for when you select “Estate” as the entity type.3Internal Revenue Service. Instructions for Form SS-4
- The responsible party’s full legal name and SSN or ITIN. For an estate, that is the executor, administrator, or personal representative.5Internal Revenue Service. Responsible Parties and Nominees
- A mailing address for the estate, typically the executor’s own address.
- The date of death.
- The tax year closing month you want to use.3Internal Revenue Service. Instructions for Form SS-4
Pick Your Tax Year Before You Apply
Estates can use a calendar year ending December 31, or a fiscal year ending on the last day of any other month, as long as the first period does not exceed 12 months.3Internal Revenue Service. Instructions for Form SS-4 The first fiscal year begins the day after the date of death. The choice can defer when the estate’s first return is due and may let beneficiaries delay reporting their share of estate income, so it’s worth discussing with a tax professional before you submit the application.
Skip Paid EIN Sites
The IRS charges nothing for an EIN through any method.6Internal Revenue Service. Employer Identification Number Third-party sites styled to look like IRS.gov have charged people hundreds of dollars for what amounts to filling out the same free form. If a site asks for a credit card during the EIN process, close the tab and go directly to IRS.gov.
What to Do the Moment You Receive the Number
If you applied online, the confirmation notice appears on screen as a downloadable PDF. Save and print it right then. The IRS does not let you go back and reprint that notice, and if you lose it, you cannot request a replacement confirmation letter for 30 days.2Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses That one wait trips up more executors than any other part of the process.
With the EIN in hand, you can open a dedicated bank account in the estate’s name. Banks will typically ask for the EIN, a copy of the death certificate, and your letters testamentary or letters of administration. The EIN also goes on every tax filing for the estate; if the estate earns more than $600 in gross income during any tax year, you’ll file Form 1041 using it.7Internal Revenue Service. File an Estate Tax Income Tax Return Income from real estate, investment accounts, business interests, or bank interest that accrues after the date of death all counts toward that threshold.
One boundary worth keeping straight: the decedent’s SSN is still used for the final personal income tax return (Form 1040) covering the year of death, but anything the estate earns after that date belongs under the new EIN.7Internal Revenue Service. File an Estate Tax Income Tax Return The EIN belongs to the estate alone and should never be mixed with the executor’s personal finances.