Estate Tax Identification Number: How to Get an EIN for an Estate

What It Is and Why You Need It

An Employer Identification Number (EIN) is the tax ID generally used for a decedent's estate. The IRS assigns it, and you'll use it when opening an estate account and filing returns for income payable to the estate.

The deceased's Social Security number remains in use for the final individual income tax return. Use the estate's EIN for its bank account and income reporting, including Form 1041. Form 706 may also require the deceased's SSN or ITIN.

When to Apply

Apply for the EIN as soon as you receive your letters testamentary or letters of administration from the probate court. You'll need it immediately to:

• Open an estate checking account at a bank
• File Form 1041 (the estate income tax return)
• File Form 706 (the federal estate tax return, if applicable; it may require the deceased's SSN or ITIN as well as the estate's EIN)
• Receive income payable to the estate (rental payments, dividends, final paychecks)

Some executors delay this step because it feels bureaucratic. Don't. Every week without an estate bank account is a week where estate funds are sitting in the deceased's frozen personal accounts or — worse — mixed with your own.

How to Apply Online (10 Minutes)

The IRS provides a free online EIN application at irs.gov. It's available Monday through Friday, 6:00 AM to 1:00 AM the next day; Saturday, 6:00 AM to 9:00 PM; and Sunday, 6:00 PM to midnight Eastern Time.

Here's what you'll need:

1. Your own Social Security number — you're applying as the responsible party
2. The deceased's full legal name — the estate will be titled "Estate of [Full Name]"
3. The deceased's Social Security number
4. The date of death
5. The estate's mailing address — typically your address as executor

Select "Estate" as the entity type and complete the estate-specific questions.

The system generates your EIN immediately. Print the confirmation notice (Form CP575) — you'll need it at the bank.

Applying by Mail or Fax

If the online system isn't available (it's restricted to U.S. business hours and sometimes goes down for maintenance), you can file Form SS-4 by fax or mail.

Fax it to the IRS at (855) 641-6935. You'll typically receive the EIN by return fax within four business days.

Mail takes four to six weeks — avoid this if you can.

What to Do With It

Take the EIN confirmation letter and your letters testamentary to a bank to open an estate checking account. All estate income should be deposited into this account, and all estate expenses should be paid from it.

This separation is critical. Mixing estate funds with personal funds is a fiduciary breach that can result in personal liability, removal as executor, and court-ordered surcharges. Even temporarily depositing an estate check into your personal account "just to get it cashed" creates a paper trail that looks like self-dealing.

One Estate, One EIN

Each estate gets one EIN. If the deceased also had a trust, the trust needs its own separate EIN after the grantor's death (revocable trusts use the grantor's SSN while they're alive, then need their own EIN once the grantor dies).

The Executor's Complete Handbook includes a step-by-step EIN application walkthrough and a bank account setup checklist, so you can get the estate's financial infrastructure running within days of receiving your court appointment.