How to Fill Out Form W-9 for a Deceased Person

To fill out Form W-9 for a deceased person, use the decedent’s Social Security Number if the payment is for income earned before death, or the estate’s Employer Identification Number if the payment is for income earned after death. Enter the matching name on Line 1 (the decedent’s legal name for SSN, “Estate of [Name]” for EIN), check the appropriate tax classification, and sign in your capacity as personal representative. Getting the TIN wrong is what triggers 24 percent backup withholding on every future payment, so this choice matters more than any other entry on the form.¹

Which Taxpayer ID Number to Use

The date of death is the dividing line. Income the person earned while alive stays under their Social Security Number: a final paycheck, a dividend with a record date before death, interest accrued through the date of death. Line 1 of the W-9 gets the decedent’s legal name and Part I gets their SSN.²

Income generated after death belongs to the estate, which is a separate taxable entity that comes into existence at the moment of death and needs its own EIN.³ That covers interest accruing on the decedent’s bank accounts, rent from their property, dividends with a record date after death, and anything similar. Reporting post-death income under the decedent’s SSN creates mismatched IRS records: income shows up under a dead person’s number with no return to account for it.

The W-9 itself notes that a new form is required whenever the name or TIN on an account changes, and a death is one of those triggers.² Banks and brokerages will often ask for a new W-9 as part of retitling an account into the estate’s name.

Getting an EIN Before You Fill Out the Form

If any post-death income is coming to the estate, apply for an EIN first. The IRS online application issues the number immediately.⁴ Faxing Form SS-4 takes about four business days; mailing takes roughly four weeks. When a brokerage or bank is holding up a transfer waiting on a W-9, the online route is the only reasonable choice.

Save the IRS confirmation letter. You’ll need the EIN again for every institution that requests a W-9, for the estate’s Form 1041 income tax return if gross income exceeds $600 in a year, and for Form 56.⁵

Who Has Authority to Sign

Only someone with legal authority over the estate can sign the W-9. Usually that means a personal representative appointed by a probate court through Letters Testamentary (with a will) or Letters of Administration (without one). Most financial institutions ask for a certified copy of those letters before accepting the form.

Smaller estates that skip formal probate are trickier. The IRS recognizes that a person “in charge of the decedent’s property” can act as a personal representative even without a court appointment.⁶ Banks set their own verification rules, though. Some accept small estate affidavits; others insist on court letters no matter the amount. If you’re getting nowhere, call the institution’s estate or trust department and ask directly what they need.

Filling Out the Form Line by Line

Download the current version of Form W-9 from the IRS website so you’re working with the latest revision.⁷

Line 1: Name

Enter the name that matches the TIN in Part I. For pre-death income under the decedent’s SSN, use their full legal name. For post-death income under the estate’s EIN, use the estate’s registered name, typically “Estate of John Doe.”²

Line 2: Business Name

Leave blank unless the estate operates under a separate business name. Most estate W-9s have nothing here.

Line 3a: Federal Tax Classification

Check “Individual/sole proprietor” if the form uses the decedent’s SSN. Check “Trust/estate” if it uses the estate’s EIN.² Mismatching the classification with the type of TIN is a common reason payers reject the form.

Part I: Taxpayer Identification Number

Enter the SSN or the EIN. Check every digit against the Social Security card or the IRS confirmation letter. A TIN that doesn’t match Line 1 gets flagged through the IRS backup withholding “B” program, and the payer will start withholding 24 percent from future payments.⁸

Part II: Certification and Signature

Sign your own name and add your title. Write the capacity into the signature line: “Jane Doe, Executor for the Estate of John Doe.” That makes clear you’re signing as a fiduciary, not taking on personal tax liability for the funds. Date it the day you sign.

File Form 56 with the IRS

Around the time you complete the W-9, file Form 56 with the IRS to formally establish your fiduciary relationship. No bank will ask you for it, which is why it gets missed, but it tells the IRS who is authorized to act for the decedent and where to send correspondence about the estate.⁹

The form asks for the decedent’s name and SSN, date of death, your information, and the source of your authority. Executors under a will check Line 1a. Court-appointed administrators of an intestate estate check Line 1b. Someone handling property without a court appointment checks Line 1d. Attach a copy of your court letters if you have them, and file with the IRS service center where the decedent would have filed returns.⁶ File it as soon as you have the estate’s EIN. It stays in effect until you submit a second Form 56 ending the fiduciary role.

Where to Send It and What to Do If Something Goes Wrong

Send the completed W-9 directly to the organization that requested it. Never send it to the IRS. Because it contains a Social Security Number or EIN, use encrypted email if the institution offers it, or certified mail with return receipt. Keep a signed copy and proof of delivery in the estate file, along with the EIN letter and court documents.

If a 1099 later shows up with the wrong TIN, say post-death interest reported under the decedent’s SSN, contact the payer right away and send a corrected W-9. The payer is responsible for filing a corrected 1099 with the IRS.¹⁰ Leaving an incorrect 1099 in place creates a phantom income problem: the IRS expects a return from the decedent that isn’t coming, and the mismatch generates automated notices that slow the estate down.

What Mistakes Cost

A false statement on the W-9 that results in no backup withholding when there should have been withholding carries a $500 civil penalty.¹¹ Willfully falsifying the certification can bring criminal fines and imprisonment. These penalties fall on whoever signs the form, so a personal representative who knowingly provides incorrect information is personally exposed.

Honest mistakes are less serious but still costly. A wrong TIN triggers a CP2100 notice to the payer and starts 24 percent backup withholding on all future payments until it’s corrected.⁸ Recovering that money means filing the correct return and claiming a credit, which works but ties up funds beneficiaries want.

1
Internal Revenue Service. Backup Withholding
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IRS. Form W-9 (Rev. March 2024) Request for Taxpayer Identification Number and Certification
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Internal Revenue Service. Responsibilities of an Estate Administrator
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Taxpayer Advocate Service. Getting an EIN
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Internal Revenue Service. File an Estate Tax Income Tax Return
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Internal Revenue Service. Publication 559 (2025), Survivors, Executors, and Administrators
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Internal Revenue Service. About Form W-9, Request for Taxpayer Identification Number and Certification
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Internal Revenue Service. Backup Withholding “B” Program
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Internal Revenue Service. Instructions for Form 56 (12/2024)
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Internal Revenue Service. Instructions for Forms 1099-MISC and 1099-NEC
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IRS. Form W-9 (Rev. January 2026)