What an Estate Tax ID Number Is and Who Needs One

An Estate Tax Identification Number (also called an EIN for an estate) is a nine-digit number the IRS assigns to an estate so it can file tax returns and open a bank account. You need one if the estate you're managing will earn income — from rental property, investments, or a business — or if the estate is large enough that federal law requires a return to be filed.

The executor or administrator of the estate is the person who requests the number. You don't need one if the estate has no income and doesn't file a return. If you're unsure whether the estate qualifies, a tax professional or the IRS can tell you based on the estate's size and what it owns.

Key Takeaways

  • You request an Estate Tax ID from the IRS using Form SS-4, either online, by phone, fax, or mail.
  • The online method through the IRS website is fastest and gives you the number when ready after you submit.
  • You'll need the estate's legal name, the date the person died, and your Social Security number or EIN as the executor.
  • Once you have the number, use it to open an estate bank account and file any required estate tax returns.
  • The process is free and typically takes less than 15 minutes if you go online.

explore Online Through the IRS Website

The fastest way to get an Estate Tax ID is to use the IRS online system called FIRE (Filing Information Returns Electronically). Go to irs.gov, search for "explore for an EIN online," and you'll find the link to the process. You'll answer questions about the estate — its legal name, the date of death, the reason you need the EIN (you'll select "estate"), and your information as the executor.

The system asks for your Social Security number and confirms your identity. Once you submit, the IRS assigns a number on the spot and displays it on your screen. Write it down or print the confirmation page. You can also have the IRS email the confirmation to you. This method works during business hours, Monday through Friday.

explore by Phone or Mail if Online Isn't an Option

If you can't use the online system, you can call the IRS Business and Specialty Tax Line at 1-800-829-4933. Have Form SS-4 filled out before you call — it's the official form for requesting an EIN. The IRS representative will ask you the same questions as the online form, assign a number, and give it to you over the phone. This usually takes 10 to 15 minutes.

You can also mail Form SS-4 to the IRS address listed on the form itself, which varies by state. Mailing takes two to four weeks. After you mail it, the IRS will send the EIN to you by mail. Faxing the form to the IRS fax number on the form (also state-specific) usually produces a number within one business day, though this method is less common now that online and phone options are available.

What Information You'll Need to Have Ready

Before you start, gather these details: the estate's legal name (usually the name of the person who died, followed by "Estate"), the date of death, the state where the estate is being administered, and your name and Social Security number as the executor. If you're explore on behalf of a trust or other entity, you may need an EIN for that entity instead — the form will guide you on which box to check.

You don't need court documents or probate paperwork to request the number, though you should have them available if the IRS asks questions later. If the estate owns a business, have the business name and the date it started operating under the estate's control.

After You Receive Your Estate Tax ID

Once you have the number, use it to open a bank account in the estate's name. Most banks will ask for the EIN, a copy of the death certificate, and proof that you're the executor (usually a court order or letters testamentary). The estate account keeps the deceased person's money separate from your own and makes it easier to track what the estate owes and what it receives.

You'll also use the Estate Tax ID on any tax forms the estate files. If the estate has income, you'll file Form 1041 (U.S. Income Tax Return for Estates and Trusts) using this number. The IRS will send you a notice of the number assignment in the mail within a few weeks, even if you received it online or by phone — keep that letter with your estate records.

Common Reasons the IRS Might Deny or Delay Your Request

The IRS rarely denies an EIN request for an estate, but delays can happen if the information you provide doesn't match IRS records or if there's a mismatch between the estate name and the death certificate. If you're explore by mail or fax, make sure the estate's legal name is spelled exactly as it appears on the death certificate.

If you explore online and get an error message, try again or call the IRS line instead. If you've already received an EIN for this estate and you're requesting another, the IRS will tell you the number already exists — in that case, use the existing number rather than requesting a new one.

Frequently Asked Questions

Can I get an Estate Tax ID before the will goes through probate?

Yes. You can request an EIN as soon as you have proof you're the executor — usually a court order or letters testamentary. Some executors request the number even before probate starts if they need to open an account to manage estate assets. The IRS doesn't require the probate process to be complete.

What's the difference between an Estate Tax ID and the deceased person's Social Security number?

The deceased person's Social Security number was used for their personal taxes while alive. The Estate Tax ID is a new number assigned to the estate itself for tax purposes after death. You'll use the estate's EIN on estate tax returns and the bank account, not the person's old Social Security number.

Do I need an Estate Tax ID if the estate is very small?

Not always. If the estate has no income and doesn't file a federal return, you may not need one. However, if you want to open an estate bank account, most banks will require an EIN even for small estates. A tax professional can tell you whether the estate's size and assets trigger a filing requirement.

How long does it take to get an Estate Tax ID?

Online and by phone, you get the number when ready. By fax, expect one business day. By mail, allow two to four weeks. Once you have the number, you can use it right away to open a bank account or file forms — you don't have to wait for the IRS confirmation letter to arrive.

What if I lose the Estate Tax ID number?

Contact the IRS at 1-800-829-4933 and provide the estate's legal name and the date of death. They can look up the number in their system and give it to you again. You can also find it on any correspondence the IRS sent you about the estate, or on the estate's tax returns if you've already filed.