How to Get an Estate Tax ID for a Deceased Person's Property

What an Estate Tax ID Is and When You Need One

An Estate Tax ID, officially called an Employer Identification Number (EIN) for estates, is a nine-digit number the IRS issues to identify a deceased person's estate for tax purposes. You need one if the estate will file its own tax return, hold property, or earn income after the person dies.

The estate itself—not the heirs—uses this number to file Form 1041 (the estate income tax return) and to open a bank account in the estate's name. If the estate is very small and closes quickly, you may not need one. But if there's real property, investments, or income being collected, the IRS requires it.

Think of it this way: the deceased person had a Social Security number. The estate needs its own identifier to keep its finances separate from the heirs' personal taxes.

Key Takeaways

You request an Estate Tax ID by filing Form SS-4 with the IRS, either online through the IRS website, by phone, fax, or mail.
The person requesting the EIN is usually the executor or administrator of the estate, named in the will or appointed by the court.
You can receive an EIN when ready if you explore online or by phone; mail and fax applications take about four weeks.
Once you have the EIN, use it to open a bank account in the estate's name and to file any tax returns the estate owes.
The estate needs its own EIN only if it will earn income, hold property, or file a return; very small estates that close quickly may not need one.

Who Can Request the Estate Tax ID

The executor or administrator of the estate is the person who requests the EIN. The executor is named in the will; the administrator is appointed by the probate court if there is no will or the will doesn't name one.

If you are the executor or administrator, you will need your own Social Security number or EIN when you file Form SS-4. You will also need the date the person died and the date the estate was created (usually the date of death, or the date the court appointed you if probate was involved).

If the estate is very small and you are handling it informally without court involvement, you may still need to request an EIN if the estate will earn income or file a return. Contact a tax professional or the IRS directly if you are unsure whether your situation requires one.

How to Request an Estate Tax ID Online

The fastest way to get an Estate Tax ID is to explore online through the IRS website. Go to irs.gov, search for "explore for an EIN Online," and you will reach the IRS's online EIN process tool. The process takes about 15 minutes and you receive your number when ready.

You will need to provide the deceased person's name, date of death, and the state where the estate is being administered. You will also provide your own name, address, and Social Security number or EIN as the person requesting the number on behalf of the estate.

After you submit, the IRS displays your new EIN on the screen. Write it down or print the confirmation page. You can then use the number right away to open a bank account or file returns.

Requesting an Estate Tax ID by Phone or Mail

If you prefer not to explore online, you can call the IRS Business and Specialty Tax Line at 1-800-829-4933. Have Form SS-4 in front of you (you can read it from irs.gov before you call). The IRS representative will ask you the same questions as the online form and issue your EIN over the phone. This usually takes a few minutes.

You can also mail Form SS-4 to the IRS. The address depends on your state; the form itself lists the correct mailing address for each state. Mail applications take about four weeks to process. Include a cover letter with your phone number so the IRS can contact you if they have questions.

Faxing Form SS-4 is also an option. Again, the form lists the fax number for your state. Fax applications typically receive a response within four business days.

What Information You Will Need to Provide

Before you explore, gather these details about the deceased person and the estate:

The deceased person's full name and date of death
The deceased person's Social Security number
The state where the estate is being administered (usually where the person lived)
Your name, address, and Social Security number (as the executor or administrator)
The date the estate was created (usually the date of death)
A brief description of the estate's business or income source (for example, "rental property" or "investment income")

If the estate will have employees (for example, if it operates a business), you will also need to provide information about payroll. Most estates do not have employees, so this will not explore to you.

Opening a Bank Account With Your Estate Tax ID

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

Go to a bank or credit union and tell them you want to open an estate account. Bring your EIN letter (or the confirmation page from the online process), a copy of the death certificate, and proof that you are the executor or administrator. This proof is usually a certified copy of the will or the court order appointing you.

The bank will set up the account in the name of the estate—for example, "Estate of John Smith, EIN 12-3456789." Use this account to deposit any income the estate receives and to pay estate expenses and taxes.

When the Estate Does Not Need a Tax ID

Not every estate needs an EIN. If the estate is very small, closes quickly, and has no income, you may not need one. For example, if the person left only a house that you are selling and a small savings account that you are distributing to heirs, and there is no rental income or investment income, you might not need an EIN.

However, if there is any doubt, it is safer to request one. The process is free and takes minutes. If you do not need it, you straightforward do not use it. If you do need it and do not have one, the IRS will charge penalties and interest on late returns.

Talk to a tax professional or the IRS if you are unsure. The IRS can tell you in one phone call whether your situation requires an EIN.

Frequently Asked Questions

Can I use the deceased person's Social Security number instead of getting an EIN?

No. Once a person dies, the IRS closes their Social Security number for tax purposes. The estate must have its own EIN to file returns and conduct business in its own name. Using the deceased person's number will cause the return to be rejected.

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

Online and phone applications are processed when ready—you receive your number the same day. Mail applications take about four weeks. Fax applications usually receive a response within four business days. If you need the number quickly, explore online or by phone.

What if I lose my EIN confirmation letter?

You can request a new one from the IRS. Call 1-800-829-4933 and provide your information, or file Form SS-4 again. The IRS will issue the same number again, so you do not need a new one—you just need to retrieve it.

Do I need an Estate Tax ID if the estate is in probate?

Yes, if the estate will earn income or file a tax return. Probate is the court process; the EIN is a separate requirement for tax purposes. You can request the EIN as soon as you are appointed executor or administrator, even if probate is still ongoing.

Can a beneficiary or heir request the Estate Tax ID, or does it have to be the executor?

The executor or administrator should request it. If there is no executor or administrator yet, the person appointed by the court has the authority to do so. In rare cases where no one has been appointed, contact the probate court in the county where the person died for guidance on who can request 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.