How to Get an EIN Number for an Estate: Form SS-4 and Filing

To get an EIN for an estate, the executor completes IRS Form SS-4 using the decedent’s information and their own, then submits it through the IRS online EIN assistant, which issues the nine-digit number immediately. Fax and mail work too, but take days or weeks. Applying is free. Most executors need the number early, because banks will not open an account in the estate’s name without it, and because the estate must file Form 1041 once its assets produce $600 or more in gross income during a tax year.1Internal Revenue Service. Responsibilities of an Estate Administrator

When You Need an Estate EIN

The IRS treats a deceased person’s estate as a separate taxable entity. If bank interest, dividends, rental income, or business profits from estate assets reach $600 in gross income during any tax year, the executor has to file Form 1041, and Form 1041 requires an EIN.2Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1

Even when income will clearly stay below that threshold, banks and brokerages typically require an EIN before they will open an estate account or retitle the decedent’s existing accounts. If the estate operates a business the decedent owned, that business needs its own separate EIN.1Internal Revenue Service. Responsibilities of an Estate Administrator Apply early. Waiting until a tax filing is due is a common way to end up scrambling.

What You Need Before Applying

Gather the following before you start the form:

  • The decedent’s full legal name as it appears on the death certificate
  • The decedent’s Social Security Number
  • The decedent’s date of death (this is the date the estate came into existence)
  • The executor’s full legal name and Social Security Number or ITIN
  • A mailing address where the IRS should send tax correspondence

The application asks for a “responsible party.” For an estate, that is the executor, administrator, or personal representative named in the will or appointed by the court.3Internal Revenue Service. Instructions for Form SS-4 It has to be a real person, not a law firm or corporate fiduciary, and that person needs a valid SSN or ITIN.4Internal Revenue Service. IRB 2013-23 – Treasury Decision 9617 The responsible party becomes the IRS’s contact point for the estate’s tax matters until administration ends.

One boundary worth knowing: if the executor lives outside the United States and has no SSN or ITIN, they cannot use the online portal. They enter “foreign” or “N/A” on Line 7b and apply by phone at 267-941-1099 (not toll-free, 6:00 a.m. to 11:00 a.m. Eastern, weekdays) or by fax to 304-707-9471.3Internal Revenue Service. Instructions for Form SS-4 The decedent’s SSN still goes on Line 9a regardless.

Filling Out Form SS-4

Form SS-4 is a fillable PDF on the IRS website. Only a handful of lines matter for an estate application.5Internal Revenue Service. Form SS-4 – Application for Employer Identification Number

  • Line 1: Enter “Estate of” followed by the decedent’s full legal name, spelled exactly as on the death certificate.
  • Line 3: The executor’s full legal name.
  • Lines 4a–5b: A mailing address, and a street address if it differs.
  • Line 7a and 7b: The executor’s name and SSN or ITIN as the responsible party.
  • Line 9a: Check “Estate” and enter the decedent’s SSN in the space provided.
  • Line 10: Check the box that fits, or write “Estate administration” as the reason for applying.
  • Line 11: The decedent’s date of death.

The signature block is a declaration under penalty of perjury that the information is true.5Internal Revenue Service. Form SS-4 – Application for Employer Identification Number Make sure the executor’s name and SSN match their own federal tax records exactly, and check the decedent’s name spelling against the death certificate. Mismatches get applications rejected.

How to Submit It

Three methods are available. Use only one, or you risk getting duplicate EINs assigned. The IRS also limits issuance to one EIN per day per responsible party.3Internal Revenue Service. Instructions for Form SS-4

Online (Fastest)

The IRS EIN assistant at IRS.gov/EIN issues the number immediately once the application is validated.6Internal Revenue Service. Publication 559 – Survivors, Executors, and Administrators The tool runs Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.7Internal Revenue Service. Get an Employer Identification Number The applicant must be located in the United States or a U.S. territory and have a valid SSN, ITIN, or EIN.

Fax

Domestic applicants fax the signed SS-4 to 855-641-6935.8Internal Revenue Service. Where to File Your Taxes for Form SS-4 Include a return fax number so the IRS can send the EIN back. Processing runs about four business days.

Mail

Mail the signed form to the address listed in the SS-4 instructions. Response time is four to five weeks, so this only makes sense if none of the estate’s deadlines are close.

What Happens After You Get the Number

The IRS mails Notice CP 575 to the address on the application as official confirmation of the assigned EIN, usually within four to six weeks. This notice is the estate’s permanent proof of its tax identity, and financial institutions generally want to see it before opening an estate account. Keep the original in a secure place.

You will use the EIN throughout the probate process, including on Form 1041 if the estate’s income crosses the $600 threshold.2Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 If a return comes due before your EIN arrives, write “Applied for” along with the date of application in the EIN field.

Lost the number? You have two options. Call the IRS Business and Specialty Tax Line at 800-829-4933 (weekdays, 7:00 a.m. to 7:00 p.m. local time), where an agent will verify your identity and, if you are authorized, read the number back.9Internal Revenue Service. Employer Identification Number Or request Letter 147C, a written confirmation the IRS will mail to the address on file.

What Happens If You Don’t File on Time

Once the estate has an EIN and owes a Form 1041, missing the deadline gets expensive. The IRS charges 5% of the unpaid tax for each month or partial month the return is late, capped at 25%.10Internal Revenue Service. Failure to File Penalty If the return runs more than 60 days late, the minimum penalty is $525 or 100% of the unpaid tax, whichever is less. Interest on unpaid penalties compounds daily.

Because Form SS-4 is signed under penalty of perjury, false information on the application itself can trigger additional penalties.11Internal Revenue Service. Instructions for Form SS-4 Verify the decedent’s name and SSN, and the executor’s identifying information, before signing.