How to Get an Estate Tax ID Number

What an Estate Tax ID Is and When You Need One

An Estate Tax ID — officially called an Employer Identification Number or EIN when issued for an estate — is a nine-digit number the IRS uses to identify an estate for tax purposes. The IRS assigns it to you, not to you as an individual, but to the estate itself as a separate entity.

You need an Estate Tax ID if the estate will file its own tax return, receive income after the person dies, or hold assets in the estate's name rather than transferring them when ready to heirs. Not every estate needs one — if the estate is small, closes quickly, and all assets go directly to beneficiaries, you may not need to file a separate estate return at all. But if there is any doubt, getting an EIN is free and takes minutes.

The person who requests the EIN is usually the executor or administrator of the estate — the person named in the will or appointed by the court to manage the estate's affairs. If no executor has been named yet, the person handling the estate's when ready business can request it.

Key Takeaways

An Estate Tax ID is a nine-digit number issued by the IRS to identify an estate for tax filing and banking purposes.
You can request an EIN online through the IRS website, by phone, by mail, or by fax, and you will receive it when ready or within four weeks depending on the method.
The executor or administrator of the estate is the person who requests the EIN and will use it to open an estate bank account and file estate tax returns.
You will need the decedent's Social Security number, the date of death, and the state where the estate is being administered to request an EIN.

How to Request an EIN Online

The fastest way to get an Estate Tax ID is through the IRS website at irs.gov. Go to the "explore for an EIN" page and select "Online" as your method. You will answer questions about the estate, including the decedent's name and Social Security number, the date of death, and the state where the estate is being administered.

The online form takes about 10 minutes to complete. When you finish, the IRS will issue your EIN when ready on screen. Write it down or print the confirmation page — you will need this number right away to open an estate bank account or file tax forms. The IRS will also email a confirmation to the email address you provide.

Online requests are available Monday through Friday, 7 a.m. to 10 p.m. Eastern time. If you try outside these hours, you will be directed to other methods.

Getting an EIN by Phone or Mail

If you cannot use the online method, you can call the IRS Business and Specialty Tax Line at 1-800-829-4933. Have the decedent's Social Security number, date of death, and the state where the estate is being administered ready before you call. The IRS representative will issue your EIN over the phone and give you the number when ready. This method works during business hours, Monday through Friday, 7 a.m. to 10 p.m. Eastern time.

You can also request an EIN by mail using Form SS-4, the process for an Employer Identification Number. read it from irs.gov, fill it out, and mail it to the IRS address listed on the form — the address depends on which state the estate is in. Processing by mail takes about four weeks. This method is slower but works if you do not have internet access or prefer a paper record.

Fax is also an option: you can fax a completed Form SS-4 to the IRS fax number for your state, also listed on the form. Fax requests are processed within four business days.

What Information You Will Need

Before you request an EIN, gather these documents and details:

The decedent's full name and Social Security number
The date of death
The state where the estate is being administered (usually where the decedent lived)
Your name, title (executor or administrator), and phone number
The mailing address for the estate

You do not need the death certificate itself to request an EIN, though you will need it for other estate tasks like transferring property or closing accounts. The IRS only needs the date of death and the decedent's identifying information.

Opening an Estate Bank Account With Your EIN

Once you have the EIN, you can open a bank account in the estate's name. This account keeps the estate's money separate from your personal money and makes it easier to track income and expenses for the estate tax return.

Go to a bank or credit union and tell them you want to open an estate account. Bring the EIN letter or confirmation from the IRS, a death certificate, and a form of identification. Some banks may also ask for a copy of the will or court order naming you as executor. The bank will set up the account in the estate's name — for example, "Estate of John Smith" — and you will use the EIN as the account's tax ID number.

Once the account is open, any income the estate receives (such as interest, dividends, or rental income) goes into this account. You will use the account statements to report income on the estate's tax return.

Filing an Estate Tax Return With Your EIN

If the estate has to file a federal tax return, you will use the EIN on Form 1041, the U.S. Income Tax Return for Estates and Trusts. The IRS requires an estate to file Form 1041 if the estate received more than a certain amount of income during the year — the threshold changes annually and depends on the type of income.

Form 1041 is due by the 15th day of the fourth month after the end of the estate's tax year. For most estates, the tax year ends on December 31, so the return is due April 15. You file it with the IRS using the EIN, and you may also need to file state estate or income tax returns depending on where the decedent lived.

If you are unsure whether the estate needs to file a return, a tax professional or the IRS can help you determine that based on the estate's income and size.

Frequently Asked Questions

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

Yes. You can request an EIN as soon as you have the decedent's information and know you will be managing the estate. You do not have to wait for the court to officially appoint you as executor, though having a court order or a copy of the will makes the process smoother with banks and other institutions.

What if the estate has no income and does not need a tax return?

You may still want an EIN to open an estate bank account and keep the estate's assets organized, even if no tax return is required. Getting an EIN is free, and it simplifies the process of managing and distributing the estate to heirs.

How long does it take to get an EIN?

Online requests are issued when ready. Phone requests are issued the same day. Mail and fax requests take about four weeks. If you need the number quickly to open a bank account or file a return, use the online or phone method.

Can I use the decedent's Social Security number as the estate's tax ID?

No. The estate is a separate entity for tax purposes and must have its own EIN. You cannot use the decedent's Social Security number on estate tax returns or bank accounts.

What if I lose the EIN confirmation letter?

You can look up the EIN by calling the IRS at 1-800-829-4933 or by logging into your IRS account online if you have one set up. Write down the number and keep it in a safe place with the other estate documents.

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.