How to Get an Estate Tax ID Number: Apply, File, and Close

To get an estate tax ID number, the executor or personal representative applies to the IRS for an Employer Identification Number (EIN) using Form SS-4. The online application is free, takes about ten minutes, and issues the number on screen as soon as you submit. That nine-digit EIN functions as the estate’s own taxpayer ID, replacing the deceased person’s Social Security number for anything the estate earns or does after the date of death.

Almost every estate needs one. Once someone dies, their SSN can no longer be used to report new income, so interest, dividends, rental payments, or investment gains that come in after the date of death get reported under the estate’s EIN. Federal law requires the estate to file Form 1041 if it earns $600 or more in gross income during the tax year, which is a low enough bar that most estates with any financial accounts will cross it.¹ Even an estate that owes no tax will usually need the EIN to open a bank account in the estate’s name, deposit checks payable to the estate, collect insurance proceeds, or pay bills from estate funds.²

What to Gather Before You Apply

Have everything ready before you start. The online system times out after 15 minutes of inactivity and forces you to begin again from scratch.³

The deceased person’s full legal name and Social Security number. The estate’s legal name is typically the person’s name followed by “Estate,” such as “John Smith Estate.”⁴
The date of death, which is treated as the date the estate was established.
The executor’s name and taxpayer ID. The executor, administrator, or personal representative is the “responsible party” on the application and must give their own SSN or ITIN. The responsible party has to be an individual, not a firm.⁴
A mailing address for the estate, usually the executor’s home address or wherever estate mail will be received.
A reason for applying. You’ll select “Estate” as the entity type and indicate why you need the number, typically banking or tax filing.

The Three Ways to Apply

The IRS accepts estate EIN applications three ways, and the speed difference is significant. One rule applies to all of them: only one EIN per responsible party per day.⁵ If you’re serving as executor on more than one estate, you’ll have to space the applications out.

Online

The IRS online EIN assistant is the fastest route. You answer the questions, submit, and the EIN appears on screen immediately. Print or save the confirmation notice right then, because you can’t retrieve it later from the site. The tool is open Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday 6:00 a.m. to 9:00 p.m., and Sunday 6:00 p.m. to midnight.⁵

Fax

Complete Form SS-4 and fax it to 855-641-6935. Include a return fax number, and the IRS will fax the EIN back within about four business days.²

Mail

Send the completed SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Processing takes about four weeks.² If a bank account or filing deadline is anywhere on the horizon, mail is rarely practical.

Phone applications are not available for domestic applicants. Only international applicants with no legal residence or principal place of business in the United States can get an EIN by phone.⁶

What to Do With the EIN

Most executors use the new EIN first to open a dedicated bank account for the estate. Keeping estate funds separate from your own money is a fiduciary obligation, not just good housekeeping. Banks will ask for the EIN along with your letters testamentary or letters of administration from the probate court and a certified copy of the death certificate. Call ahead to confirm exactly what your bank wants, since requirements vary.

You’ll use the EIN on every tax return the estate files, including Form 1041 for income tax. Brokerages, insurance companies, and other financial institutions will also ask for it when transferring the deceased person’s assets into the estate’s name or paying out claims. Keep the EIN confirmation notice with the rest of the estate’s records; you’ll reach for it repeatedly.

Filing Deadlines the EIN Triggers

Once the EIN exists, the estate has filing obligations with real deadlines.

Form 1041 is due April 15 for calendar-year estates, or the 15th day of the fourth month after the fiscal year ends. A five-and-a-half-month extension is available by filing Form 7004 before the original deadline.⁷
Form 706, the federal estate tax return, is due nine months after the date of death if the estate is large enough to owe estate tax. A six-month filing extension is available if requested before the due date, but it does not extend the time to pay. Interest and penalties start running from the original nine-month date if the tax isn’t paid.⁸

Closing the EIN When the Estate Is Finished

After the estate has distributed its assets, paid its debts, and filed its final returns, ask the IRS to deactivate the EIN. The number itself is never reused, but the IRS will close the account so no future filings are expected.⁹

Send a letter with the estate’s EIN, its legal name, the mailing address, and your reason for closing. Include the original EIN assignment notice if you still have it. Mail the letter to Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201.⁹ File any outstanding returns and pay anything owed first. The IRS won’t deactivate an account with returns still open.

1
Office of the Law Revision Counsel. 26 USC 6012 – Persons Required To Make Returns of Income
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Internal Revenue Service. Employer Identification Number
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Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. File an Estate Tax Income Tax Return
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Internal Revenue Service. Filing Estate and Gift Tax Returns
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Internal Revenue Service. If You No Longer Need Your EIN