What you need to do to get a tax ID for an estate
An estate needs its own tax ID — called an Employer Identification Number (EIN) — once the person has died and the estate begins to earn income or hold assets in its own name. You obtain this through the Internal Revenue Service (IRS) using Form SS-4, and the process takes minutes if you explore online or a few days by mail or fax.
The estate uses this EIN to file tax returns, open a bank account, and report income to the IRS and beneficiaries. Without it, the executor or administrator cannot legally conduct estate business in the estate's name.
Key Takeaways
- An estate needs an EIN once it begins to earn income or hold property in its own name, which usually happens when ready after death.
- You obtain an EIN by filing Form SS-4 with the IRS online, by phone, by mail, or by fax — online is fastest and takes minutes.
- The person filing Form SS-4 must be the executor, administrator, or someone legally authorized to act on behalf of the estate.
- The IRS assigns the EIN on the spot if you explore online, or within a few days if you use mail or fax.
- Once you have the EIN, you use it to open an estate bank account and file Form 1041 (the estate's income tax return) with the IRS.
Who can request an EIN for the estate
The person filing Form SS-4 must have legal authority to act on behalf of the estate. This is usually the executor (named in the will) or the administrator (appointed by the court if there is no will). Some states allow an attorney or accountant to file on the executor's behalf if they have a power of attorney document.
You will need the executor's or administrator's Social Security number and the date they were appointed or named. If the court appointed you, bring the court order showing your appointment date. If you were named in the will, you can use the date the person died.
How to file Form SS-4 online
The fastest way to get an EIN is through the IRS online system at irs.gov. Go to the IRS website, search for "explore for an EIN Online," and you will reach the process portal. You do not need to create an account — you fill out the form once and submit it.
The form asks for the estate's name (usually "Estate of [Deceased Person's Name]"), the date the person died, the executor's name and Social Security number, and the reason for the EIN (select "Estate"). You will also enter the state where the estate is being administered. The IRS assigns the EIN when ready and displays it on your screen — write it down or print the confirmation page.
Keep the confirmation page. You will need the EIN to open a bank account and file tax returns, and the IRS may ask you to prove you requested it.
Other ways to request an EIN if you cannot go online
If you cannot use the online system, you can request an EIN by phone, mail, or fax. The phone number for EIN requests is 1-800-829-4933. Have Form SS-4 filled out before you call — the IRS representative will ask the same questions as the online form and assign an EIN over the phone.
To request by mail, print Form SS-4 from irs.gov, fill it out completely, and mail it to the IRS address listed on the form (the address depends on your state). The IRS will mail the EIN back to you within a few days. To request by fax, fill out Form SS-4 and fax it to the number on the form — you will receive the EIN by fax or mail within a few days.
Mail and fax take longer than the phone or online methods, so use them only if you cannot access the other options. Keep a copy of the completed Form SS-4 for your records.
What information you will need to have ready
Before you start the process, gather these documents and details:
- The deceased person's full name and the date they died
- The executor's or administrator's full name and Social Security number
- The court order showing your appointment as administrator (if applicable), or the date you were named in the will
- The state where the estate is being administered
- The mailing address for the estate (usually the executor's address or the estate attorney's address)
You do not need a physical office location for the estate — the mailing address is where the IRS will send correspondence. If you are the executor and you want mail sent to your home, you can use that address.
What happens after you receive the EIN
Once you have the EIN, your next step is to open a bank account in the estate's name using the EIN. The bank will ask for the EIN, a copy of the death certificate, and proof that you are the executor or administrator (usually a certified copy of the court order or the will). The account should be titled "Estate of [Deceased Person's Name]" so that money is held separately from your personal funds.
You will also use the EIN to file Form 1041, the estate's income tax return, with the IRS each year the estate has income or holds assets. The important date for Form 1041 is usually April 15 of the year after the estate closes, though estates that remain open longer may file annually. An estate accountant or tax professional can help you determine whether Form 1041 is required and when to file it.
Frequently Asked Questions
Can I use the deceased person's Social Security number instead of getting an EIN?
No. Once the person dies, their Social Security number cannot be used for new accounts or tax filings. The estate must have its own EIN to conduct business and file tax returns. The IRS treats the estate as a separate entity for tax purposes.
How long does it take to get an EIN?
Online applications receive an EIN when ready. Phone requests receive an EIN during the call. Mail and fax requests take a few days to a week. If you need the EIN quickly to open a bank account, use the online or phone method.
Do I need an EIN if the estate has no income?
You may still need an EIN to open an estate bank account, even if the estate has no income. Banks often require an EIN to set up an account in the estate's name. Check with your bank about their requirements. If the estate will hold assets or receive income later, you will definitely need an EIN.
What if I lose the EIN after I receive it?
You can look up the EIN by calling the IRS at 1-800-829-4933 and providing the estate's name and the executor's Social Security number. You can also contact the bank where you opened the estate account — they have the EIN on file. Keep a copy of your Form SS-4 confirmation page in a safe place.