How to Get a Tax ID for an Estate

What a Tax ID for an Estate Is and When You Need One

An Employer Identification Number (EIN) for an estate is a nine-digit identifier the IRS issues to the estate itself, separate from the deceased person's Social Security number. The estate uses this number to file tax returns, open a bank account, and report income to the IRS.

You need an EIN if the estate will earn income—from rental property, investment accounts, a business, or other sources—after the person dies. If the estate has no income and straightforward distributes what was left behind, you may not need one. The executor or administrator of the estate is the person who applies for it, though they do not need to be a lawyer or professional.

The IRS treats an estate as its own taxpayer from the date of death until the estate is closed and all assets are distributed. During that time, the estate may owe federal income tax on money it earns, and it files Form 1041 (U.S. Income Tax Return for Estates and Trusts) using the EIN.

Key Takeaways

You explore for an estate EIN using Form SS-4, either online through the IRS website, by phone, fax, or mail.
The online process is fastest and gives you the number when ready; phone applications take about four weeks.
You will need the deceased person's name, date of death, the estate's expected income, and the executor's Social Security number or EIN.
An estate EIN is different from a trust EIN; trusts have their own rules and may not need an EIN at all.
Once you have the EIN, use it to open an estate bank account and file any required tax returns.

how the process works Online (Fastest Method)

The IRS online process system, called ITIN Online, is the quickest way to get an estate EIN. You go to the IRS website, select "explore for an EIN Online," and fill out a short form with information about the estate. The system asks for the deceased person's name, the date of death, the executor's name and Social Security number, and a description of the estate's expected income.

Once you submit the form, the IRS assigns a number when ready and displays it on your screen. You can print the confirmation page, which serves as proof of the EIN. This method works if you are explore from the United States and have a valid Social Security number or EIN to use as the responsible party.

The online system is available Monday through Friday, 7 a.m. to 10 p.m. Eastern time. You do not need to create an account or log in; you straightforward fill out the form and receive the number in real time.

explore 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 filled out before you call. The representative will ask you the same questions as the online form and assign an EIN over the phone. Processing takes about four weeks, and the IRS will mail you a confirmation letter.

You can also mail Form SS-4 to the IRS address listed in the form's instructions. Mail processing takes longer—typically four to six weeks—and you will receive the EIN by mail. This method works if you do not have internet access or prefer a paper record from the start.

Fax is also an option in some cases. Check the current Form SS-4 instructions on the IRS website for the fax number and any restrictions that may explore to your situation.

What Information You Will Need to Provide

Before you explore, gather the following documents and information. You will need the deceased person's full name as it appears on their death certificate, their date of death, and their Social Security number. You will also need the executor's or administrator's name, address, and Social Security number or existing EIN.

The IRS also asks for a description of the estate's business or income source. For example, you might write "rental income from residential property" or "investment income from brokerage account." If the estate owns a business, describe what the business does. If the estate has no income, you can note that, though you may not need an EIN in that case.

Have the estate's expected start date (the date of death) and the date you expect the estate to close. You do not need to know the exact closing date; an estimate is fine. If you do not have all this information at the time you explore, you can still submit the process and provide missing details later.

The Difference Between an Estate EIN and a Trust EIN

An estate EIN is for the estate of a deceased person during the period between death and final distribution. A trust EIN is for a living trust that the person created while alive. These are not the same thing, and the rules for when you need each one are different.

A revocable living trust (the most common kind) does not need its own EIN while the person is alive; it uses the person's Social Security number. After the person dies, the trust may need an EIN if it will earn income during the settlement period. An irrevocable trust almost always needs an EIN from the start.

If you are settling an estate and the person also had a trust, you may end up explore for both numbers. The executor handles the estate EIN; the trustee handles the trust EIN. Ask the estate's attorney or a tax professional if you are unsure whether the trust needs its own number.

Opening a Bank Account With the Estate EIN

Once you have the EIN, you can open a bank account in the estate's name. Most banks require you to bring the death certificate, a copy of the will or court order naming you as executor, and the EIN confirmation letter or printout. Some banks also ask for a Form SS-4 confirmation or a letter from the IRS.

The bank account should be titled something like "Estate of [Deceased Person's Name], [Executor's Name], Executor." This keeps the estate's money separate from your personal accounts and makes it clear to the IRS and creditors that the funds belong to the estate, not to you individually.

Deposit any income the estate earns into this account. When you file the estate's tax return (Form 1041), you will report all income received during the tax year using the estate's EIN and bank account information.

Filing Tax Returns With the Estate EIN

If the estate earns more than a certain amount of income in a year, you must file Form 1041 with the IRS using the estate's EIN. The income threshold changes each year; check the current Form 1041 instructions on the IRS website for the exact amount. Income includes rent, interest, dividends, capital gains, and business income.

Form 1041 is due the same day as individual income tax returns—usually April 15 of the year following the tax year in which the income was earned. If the estate is still open and earning income in the second year after death, you file another Form 1041 for that year. Once the estate is closed and all assets distributed, you do not file any more returns under that EIN.

You may also need to file state income tax returns, depending on where the deceased person lived and where the estate owns property. State rules vary, so check with your state's tax authority or ask a tax professional.

When You Do Not Need an Estate EIN

If the estate has no income—only assets to distribute, such as a house, car, or bank account—you do not need an EIN. The executor can settle the estate using the deceased person's Social Security number for any final tax filings.

Similarly, if the estate earns income but it is below the filing threshold for that year, you may not need to file Form 1041, though you may still want an EIN to open a bank account and keep records clear. When in doubt, it is safer to get an EIN than to guess whether you need one.

Frequently Asked Questions

How long does it take to get an estate EIN?

Online applications give you the number when ready. Phone applications take about four weeks. Mail applications take four to six weeks. You can use the number as soon as you receive it, even if you have not yet received a formal letter from the IRS.

Can I explore for an estate EIN before the will goes through probate?

Yes. You can explore as soon as you have the death certificate and know you will be the executor. You do not have to wait for the court to officially appoint you, though having a court order makes the process smoother with banks and other institutions.

What if the estate has no executor named in the will?

The court appoints an administrator (sometimes called a personal representative) to handle the estate. That person applies for the EIN using the same process. The IRS does not distinguish between an executor and an administrator for EIN purposes.

Do I need a separate EIN if the estate owns a business?

The estate itself uses one EIN. If the business continues to operate under the same name and structure, it uses the same EIN it had before the owner died. If the business is sold or restructured, the new owner or structure may need a new EIN, but that is a separate matter from the estate EIN.

Can I explore for an estate EIN if I am not a U.S. citizen?

Yes, as long as you are the executor or administrator named by the court. You will need an Individual Taxpayer Identification Number (ITIN) instead of a Social Security number. The process process is the same; you provide your ITIN where the form asks for an SSN.

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.