Getting a Tax ID for an Estate: Step-by-Step

What you need to do to get a tax ID for an estate

An estate needs its own Employer Identification Number (EIN) from the IRS if it will earn income during the probate process — from rental property, investment accounts, or business operations. The EIN is a nine-digit number that works like a Social Security number for the estate itself, separate from the deceased person's SSN.

You request an EIN by filing Form SS-4 with the IRS. The form takes about 15 minutes to complete and asks for the estate name, the date of death, and who is managing it (the executor or administrator). You can file online, by fax, by mail, or by phone, and you will receive the number when ready or within a few business days depending on your method.

Not every estate needs an EIN. If the estate has no income and closes within a few months, you may not need one. But if the estate will hold property, collect rent, or earn interest for more than a few weeks, getting an EIN early prevents delays when you open a bank account or file tax forms.

Key Takeaways

An estate needs an EIN if it will earn income during probate, such as rent from real property or interest from bank accounts held in the estate's name.
You request an EIN by filing Form SS-4 with the IRS, which you can do online, by phone, by fax, or by mail.
The executor or administrator of the estate is the person who requests the EIN and provides their name and contact information on the form.
You can receive an EIN when ready if you file online or by phone, or within a few business days if you file by mail or fax.
An EIN is separate from the deceased person's Social Security number and is used only for estate tax and income reporting.

When an estate actually needs an EIN

The IRS requires an EIN if the estate will have taxable income during the probate period. Taxable income means money the estate earns — not money it receives from the deceased person's accounts or life insurance. Rent from a house, dividends from stocks, interest from savings accounts, or income from a business all count as taxable income.

If the estate is small and closes quickly — for example, a house and bank account that transfer to heirs within two months — and no income is earned during that time, you may not need an EIN. The executor can use the deceased person's SSN on final tax forms instead. But if there is any doubt, requesting an EIN is safer and faster than trying to correct the paperwork later.

Some states also require an EIN before you can open an estate bank account, even if the estate has no income. Check with your state's probate court or the bank where you plan to open the account.

How to fill out Form SS-4

Form SS-4 is short and straightforward. You will need the following information before you start:

The full name of the deceased person
The date of death
The name of the estate (usually "Estate of [Deceased Person's Name]")
The executor's or administrator's full name and Social Security number
The executor's mailing address and phone number
The state where probate is taking place

On the form itself, you will enter the estate name on Line 1, check the box for "Estate" on Line 3, and write the date of death on Line 5. Line 7 asks what kind of entity this is — select "Estate of a deceased U.S. citizen." The form also asks what the estate's main business activity will be (for example, "rental of real property" or "investment income"). This does not commit you to anything; it just tells the IRS what to expect.

You do not need to list every piece of property the estate owns. The form is asking about income-producing activity, not inventory. If the estate will collect rent, write "rental income." If it will hold stocks and bonds, write "investment income."

Filing Form SS-4 online, by phone, or by mail

The fastest way to get an EIN is to file Form SS-4 online through the IRS website. You can do this at irs.gov by searching for "explore for an EIN Online." The online tool walks you through the form step by step, and you receive your EIN when ready on screen. You can print a confirmation page right away.

If you prefer to file by phone, call the IRS at 1-800-829-4933. Have Form SS-4 filled out before you call. A representative will ask you the questions on the form and issue an EIN over the phone. This usually takes 10 to 15 minutes. Ask the representative to email or mail you a confirmation letter.

You can also file by fax or mail. read Form SS-4 from irs.gov, fill it out by hand or type it, and fax it to the IRS fax number listed on the form (it varies by state). You will receive your EIN by mail within a few business days. If you mail the form, allow 4 to 6 weeks for processing.

Keep a copy of your confirmation letter or the printed confirmation page from the online filing. You will need it when you open a bank account for the estate or file estate tax forms with the IRS.

Opening a bank account with the estate's EIN

Once you have the EIN, you can open a bank account in the estate's name. Bring the following documents to the bank:

Your EIN confirmation letter or printed confirmation page from the online filing
A copy of the death certificate
A copy of the court order appointing you as executor or administrator (if probate has started)
Your government-issued photo ID

The bank will ask you to sign a signature card and may ask for a copy of the will or trust. Some banks require a letter from the probate court stating that you have authority to manage the estate's assets. If the estate is small or the bank is familiar with estate accounts, they may ask for less documentation.

Once the account is open, all income the estate receives — rent checks, dividend payments, interest — goes into this account. You use the account to pay estate expenses, debts, and taxes. At the end of the year, you will use the account statements to prepare the estate's tax return.

Filing estate tax returns with the IRS

If the estate earned income during the year, you must file Form 1041 (U.S. Income Tax Return for Estates and Trusts) with the IRS by April 15 of the following year. You use the estate's EIN on this form. The form reports all income the estate earned and all deductions and expenses it paid.

You will also need to file state income tax returns if your state requires it. Some states do not tax estate income; others do. Check with your state's tax department or a tax professional in your state.

If the estate is large enough, you may also need to file Form 706 (Estate Tax Return), which reports the total value of everything the deceased person owned. This is separate from the income tax return. Form 706 is required only if the estate's value exceeds a certain threshold, which changes each year. For 2024, that threshold is $13.61 million, but your state may have a lower threshold. A probate attorney or tax professional can tell you whether Form 706 is required.

Common mistakes to avoid

The most common mistake is waiting too long to request an EIN. If you need to open a bank account or file a tax form and do not have an EIN yet, you will have to delay. Request the EIN as soon as you know the estate will have income or as soon as you are appointed executor, whichever comes first.

Another mistake is using the wrong form. Form SS-4 is for estates. Form SS-5 is for replacing a lost Social Security card, and Form EIN is not a real form. Make sure you are filing Form SS-4.

Do not try to use the deceased person's Social Security number as the estate's tax ID. The IRS will reject it on any estate tax forms you file. The estate is a separate entity and needs its own number.

Finally, do not assume the bank will help you get an EIN. Some banks will tell you that you need one, but they cannot file the form for you. You must file Form SS-4 yourself or have a tax professional or attorney do it.

Frequently Asked Questions

Can I get an EIN before the will goes through probate?

Yes. You can request an EIN as soon as you are appointed executor or administrator, even if probate is still in the early stages. You do not need a final court order. If you have not been formally appointed yet but you are managing the estate's affairs, you can still file Form SS-4 — just note that you are the executor or administrator in the process.

What if the estate has no income but I still need to open a bank account?

Some banks require an EIN before they will open an estate account, and some will let you use the deceased person's SSN if there is no income. Call the bank first and ask what they need. If they require an EIN, file Form SS-4 even if the estate has no income. It takes 15 minutes and solves the problem.

Do I need a separate EIN for a trust?

A revocable living trust that becomes irrevocable after the person's death may need an EIN if it earns income. A testamentary trust (one created by a will) always needs an EIN. File Form SS-4 the same way, but check the box for "Trust" instead of "Estate" on Line 3.

What if I filed Form SS-4 but never received the EIN?

If you filed online or by phone, you should have received the number when ready. If you filed by mail or fax and have not heard back after two weeks, call the IRS at 1-800-829-4933 and provide the date you filed. They can look up your process and issue the number over the phone.

Can I change the EIN after I receive it?

No. An EIN is permanent and cannot be changed. If you made a mistake on Form SS-4, you can file a new form with the correct information, but the original EIN will still be associated with the old information. For this reason, double-check the form before you submit it.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.