How to Get a Tax ID Number for an Estate: Form SS-4 Filing Steps

To get a tax ID number for an estate, the executor or court-appointed administrator applies to the IRS for an Employer Identification Number (EIN) using Form SS-4. The online application at IRS.gov is the fastest route and returns the number on screen the same session; fax and mail options exist if you cannot apply online. The estate needs this number before a bank will open an estate account, before assets can be retitled into the estate’s name, and before the estate can file its own income tax return.

Why the Estate Needs Its Own Number

When someone dies, their assets shift into a separate legal entity for tax purposes. Income those assets generate after the date of death belongs to the estate, not to the decedent. Interest on bank accounts, dividends, rent, and gains from selling assets all get reported under the estate’s EIN rather than the decedent’s Social Security Number.¹

The decedent’s final Form 1040 still uses their SSN and covers income from January 1 through the date of death. Everything after that date falls under the estate. If the estate earns $600 or more in gross income during a tax year, it must file Form 1041, and it cannot do that without an EIN.² Even estates that fall below that threshold typically need an EIN so a bank will open an account in the estate’s name.

Who Applies

Every EIN application names a responsible party. For an estate, that is the executor named in the will or the administrator appointed by a probate court. The responsible party must be an individual, not a firm or company.³

The responsible party enters their own taxpayer identification number on the application, which is usually a Social Security Number. An executor who lives outside the United States and does not have an SSN needs an Individual Taxpayer Identification Number (ITIN) first, applied for on Form W-7 with supporting identity and foreign-status documents. A valid passport works as a single stand-alone document for that purpose.⁴

If the responsible party changes during probate, the new party reports the change to the IRS on Form 8822-B within 60 days.³

What Form SS-4 Asks For

Form SS-4 is free on the IRS website.¹ Before you start, have the following ready:

Legal name of the estate, usually the decedent’s full name followed by “Estate” (for example, “John A. Smith Estate”).
Care-of name on Line 3: the executor or the person designated to receive tax correspondence.
Decedent’s Social Security Number on Line 9a, which links the estate to the decedent’s prior tax records.
Date the estate was funded, which is the date of death.
Type of entity: check the box for “Estate,” not trust or partnership.
Reason for applying: select the option indicating a new estate has been created.
Mailing address, usually the executor’s home or their attorney’s office. All IRS correspondence will go here.

Take a few extra minutes to verify every entry. An error in the decedent’s SSN or in the estate’s legal name causes processing delays and creates mismatches when returns get filed later. The IRS limits issuance to one EIN per responsible party per day, so a mistake that forces reapplication means waiting until the next business day.⁵

How to Submit the Application

The IRS offers three submission methods for applicants in the United States, plus a phone option limited to international applicants. Each has a different turnaround.

Online

The online EIN application at IRS.gov is the fastest method. If the application is approved, the IRS issues the number immediately on screen.⁶ The system is available Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern Time, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.

The session expires after 15 minutes of inactivity and cannot be saved, so assemble every piece of information before you begin. When the number appears, print or save the confirmation page immediately. That page is your proof of the EIN until the official notice arrives by mail.

Fax

If you cannot use the online system, complete Form SS-4 and fax it to 855-641-6935 from any of the 50 states or D.C.⁷ Include a return fax number. The IRS typically faxes the EIN back within four business days. Applicants outside the United States fax to 855-215-1627 from within the U.S. or 304-707-9471 from abroad.

Mail

Sign the completed Form SS-4 and mail it to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Expect roughly four to five weeks for the IRS to process the application and mail back the number.⁵ Use mail only if online and fax are both unavailable, because a five-week wait can stall bank account openings and property sales.

Phone (International Applicants Only)

If the responsible party has no legal residence or principal place of business in the United States, they can apply by calling 267-941-1099, which is not a toll-free number. The line is open Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. This method is not available to domestic applicants.⁵

After the EIN Is Issued

A successful application results in the IRS mailing Notice CP 575, the official confirmation of the estate’s EIN. Banks and other financial institutions will ask to see this document before opening an estate account or processing transactions in the estate’s name. Keep it with the estate’s permanent legal records.

If you applied online and printed the confirmation page, use that as a temporary substitute while the CP 575 is in the mail. The IRS will not reissue the CP 575 if you lose it. Instead, request a Verification Letter (147-C) by calling 1-800-829-4933, Monday through Friday, 7:00 a.m. to 7:00 p.m. local time. The IRS sends the 147-C by mail or fax only.

With the number in hand, the executor can open the estate bank account, redirect income-producing assets into the estate’s name, and begin collecting funds to pay debts and distribute inheritances. The EIN also goes on every Form 1041 the estate files, whether for a calendar year or a fiscal year the executor elects on the first return.⁸

One related step worth handling early: file Form 56 to notify the IRS that a fiduciary relationship has been created. It tells the IRS who has legal authority to act for the estate and to receive the decedent’s confidential tax information.⁹ Without it, notices about the decedent may go to an address no one is monitoring.

Closing the EIN When the Estate Is Done

Once assets have been distributed, debts paid, and the final Form 1041 filed with the “Final return” box checked, the estate’s EIN can be closed. The IRS cannot cancel an EIN once assigned, but it can close the account so no future filings are expected. Send a letter with the estate’s EIN, legal name, address, and reason for closing to Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201. All outstanding returns must be filed and any tax paid before the IRS processes the deactivation.¹⁰

1
Internal Revenue Service. About Form SS-4, Application for Employer Identification Number (EIN)
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Office of the Law Revision Counsel. 26 U.S. Code 6012 – Persons Required to Make Returns of Income
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Internal Revenue Service. Responsible Parties and Nominees
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Internal Revenue Service. ITIN Supporting Documents
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Internal Revenue Service. Instructions for Form SS-4 (12/2025)
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Where to File Your Taxes for Form SS-4
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Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025)
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Internal Revenue Service. Instructions for Form 56
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Internal Revenue Service. If You No Longer Need Your EIN