What an Estate Tax ID Is and Who Needs One

An Estate Tax Identification Number (also called an EIN for an estate) is a nine-digit number the IRS issues to identify an estate for tax purposes. The executor or administrator of an estate uses this number when filing estate tax returns, opening an estate bank account, or reporting income the estate receives after someone dies.

You need an Estate Tax ID if the estate will file a federal estate tax return (Form 706), if it will file an income tax return for the estate (Form 1041), or if the estate has income that requires reporting to the IRS. Many estates do not need one — small estates or those that pass entirely to a surviving spouse may not trigger filing requirements — but if you are administering an estate and are unsure, the IRS Form 706 instructions or a tax professional can tell you whether one is required in your situation.

The number is free to obtain and takes minutes to request. You do not need a lawyer, and you do not need to wait for probate to finish.

Key Takeaways

  • You request an Estate Tax ID from the IRS using Form SS-4, either online, by phone, fax, or mail, and receive the number immediately or within four business days depending on the method.
  • The executor or administrator of the estate is the person who requests the number, and you will need the estate's legal name, the date the person died, and the date the estate was created.
  • Online application through the IRS website (IRS.gov) is the fastest method and gives you the number the same day.
  • Once you have the Estate Tax ID, you use it to open an estate bank account, file estate tax returns, and report any income the estate receives.

How to Request an Estate Tax ID Online

The fastest way to get an Estate Tax ID is to apply online through the IRS website. Go to IRS.gov, search for "Apply for an EIN," and select the online application tool. You will answer questions about the estate, including its legal name, the date of death, and the state where the estate is being administered.

The online tool will ask you to confirm your identity using a method the IRS provides — this is usually a one-time code sent to an email address or phone number. Once you complete the form and verify your identity, the IRS issues the number immediately. You can print a confirmation page with the number on it right away, and the IRS will also mail a formal letter within two weeks.

You must be the executor or administrator of the estate, or an authorized representative with power of attorney, to use the online tool. If you do not have online access or prefer not to use it, other methods are available.

Requesting by Phone, Fax, or Mail

If you cannot or do not want to apply online, you can request an Estate Tax ID by phone, fax, or mail using Form SS-4 (Application for an Employer Identification Number). The form is the same one businesses use to get an EIN, but you will fill it out for the estate instead.

To apply by phone, call the IRS at 1-800-829-4933. Have Form SS-4 filled out before you call, and have the estate's legal name, the date of death, and the date the estate was created ready. The IRS will issue the number over the phone and mail a confirmation letter within two weeks. Phone lines are typically open Monday through Friday, 7 a.m. to 10 p.m. Eastern time.

To apply by fax or mail, complete Form SS-4 and send it to the IRS fax number or address listed on the form itself (the address depends on your state). Fax applications are usually processed within four business days; mail applications take longer, typically two to three weeks. Keep a copy of the form and any confirmation number the fax machine provides.

What Information You Will Need

Before you start the application, gather these documents and details:

  • The legal name of the estate (usually "Estate of [Deceased Person's Name]")
  • The date the person died
  • The date the estate was created or opened (this may be the date of death or the date you filed paperwork with the probate court)
  • The state where the estate is being administered
  • Your name, title (executor or administrator), and contact information
  • The Social Security number or EIN of the person who died (if you have it)
  • A mailing address for the estate (this can be your address as executor, or the estate's address if it has one)

You do not need a death certificate to request the number, though you will need one for other estate tasks like transferring property or closing accounts. If you do not have all the information above, you can still start the application — the IRS will contact you if something is missing.

Using the Estate Tax ID Once You Have It

Once the IRS issues the Estate Tax ID, use it on all estate tax documents and correspondence with the IRS. Open an estate bank account in the name of the estate using this number — most banks will ask for it when you open the account. The account keeps estate money separate from your personal funds and makes it easier to track income and expenses for tax purposes.

If the estate files a federal estate tax return (Form 706), the Estate Tax ID goes on that return. If the estate receives income — from rental property, investments, or other sources — and must file an income tax return for the estate (Form 1041), the Estate Tax ID goes on that return as well. You will also use it when reporting income to beneficiaries on Form K-1.

Keep the confirmation letter the IRS sends you in your estate records. You may need to show it to banks, courts, or other institutions as proof that the number was issued.

When You Do Not Need an Estate Tax ID

Not every estate requires an Estate Tax ID. If the estate is very small, has no income, or passes entirely to a surviving spouse, you may not need one. Estates that do not file a federal estate tax return and do not have income that requires reporting to the IRS do not need an Estate Tax ID.

If you are unsure whether the estate needs one, check the instructions for Form 706 (the federal estate tax return) or Form 1041 (the estate income tax return). You can also contact a tax professional or the IRS directly. It is better to request the number when you are not sure than to delay and find out later that you needed it.

Frequently Asked Questions

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

Online applications receive the number the same day. Phone applications receive the number during the call. Fax applications are processed within four business days, and mail applications typically take two to three weeks. The IRS will mail a formal confirmation letter in all cases within two weeks of approval.

Can I use the estate's Social Security number instead of getting an Estate Tax ID?

No. Once the person dies, their Social Security number cannot be used for estate tax purposes. You must obtain an Estate Tax ID to file estate returns and open an estate bank account. The only exception is if the estate is very small and does not file any tax returns — but if you are administering an estate formally, you should get the number.

Do I need a lawyer to request an Estate Tax ID?

No. Requesting an Estate Tax ID is straightforward and free. You can do it yourself by filling out Form SS-4 or using the online application. A lawyer is not required, though you may want to consult one about other estate administration tasks.

What if I lose the Estate Tax ID number?

The IRS has a record of the number and can look it up if you provide the estate's legal name and the date of death. You can also check the confirmation letter the IRS mailed to you, or contact the IRS at 1-800-829-4933 to request a replacement letter.

Can I request an Estate Tax ID before probate is finalized?

Yes. You can request an Estate Tax ID as soon as you are appointed executor or administrator, even if probate is still ongoing. The number is based on the date the estate was created, not on when probate ends.