Getting a Tax ID for an Estate: Step-by-Step

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

An Employer Identification Number (EIN) for an estate is a nine-digit number the IRS issues to identify the estate as a separate tax-paying entity. The executor or administrator of an estate needs one if the estate will earn income — from rental property, investments, or business operations — or if it holds assets that generate taxable gains.

You do not need an EIN if the estate is very small, closes quickly, and has no income. But most estates that last more than a few months and hold anything beyond a simple bank account will need one. The IRS uses the EIN to track the estate's income and to file the estate's tax return, separate from the personal returns of the heirs.

Getting an EIN is free and takes minutes if you apply online, or a few days by mail or phone. The number arrives immediately online or within two weeks by post.

Key Takeaways

You apply for an estate EIN through the IRS using Form SS-4, either online at IRS.gov, by phone, by fax, or by mail.
Online application is fastest and gives you the number the same day; phone and fax take one business day; mail takes two to four weeks.
You will need the decedent's Social Security number, the date of death, the estate's mailing address, and the name and Social Security number of the executor or administrator.
Once you have the EIN, use it on all estate tax documents, bank accounts, and correspondence with the IRS.
The estate keeps the same EIN for its entire life, even if it takes years to settle.

When to Apply for an Estate EIN

Apply for the EIN as soon as you know the estate will have income or will hold assets long enough to generate taxable events. This is usually within a few weeks of the death, once you have been appointed executor or administrator by the court.

You do not have to wait for probate to be fully complete. The court appointment letter or a copy of the will naming you as executor is enough to start the process. If the estate is very small and will close within a few months with no income, you may not need an EIN at all — but it is safer to get one than to guess wrong later.

If the estate will file a federal income tax return (Form 1041), the IRS requires the EIN before you file. Most estates that last longer than a year or that earn any income must file Form 1041.

How to Apply Online (Fastest Method)

The online application through IRS.gov is the quickest route. Go to irs.gov, search for "Apply for an EIN Online," and you will land on the IRS EIN Assistant. The form takes about 10 minutes to complete.

You will enter the decedent's name and Social Security number, the date of death, the state where the estate is being administered, and your name and Social Security number as the executor or administrator. You will also provide the estate's mailing address — usually your own address or the address of the estate property.

At the end of the application, the IRS displays your EIN on the screen. Write it down immediately and save a copy. You can also print the confirmation page. The EIN is active right away and you can use it the same day.

Applying by Phone, Fax, or Mail

If you cannot apply online, you can call the IRS Business and Specialty Tax Line at 1-800-829-4933. Have the same information ready: the decedent's name and SSN, date of death, your name and SSN, and the estate's address. The IRS representative will issue the EIN over the phone and read it to you. This takes one business day.

You can also fax Form SS-4 to the IRS. The form is available at irs.gov. Fill it out, fax it to the number listed on the form for your state, and the IRS will call you with the EIN within one business day. You must include a phone number where they can reach you.

Mailing Form SS-4 is the slowest option. Mail the completed form to the IRS address for your state (listed on the form itself). Processing takes two to four weeks. Do not wait for the EIN to arrive before opening an estate bank account if you need one urgently — most banks will accept the application receipt or let you use a temporary number.

What Information You Need Before You Apply

Gather these documents and details before you start the application:

The decedent's full name and Social Security number (from the death certificate or prior tax returns).
The date of death (from the death certificate).
Your full name and Social Security number as executor or administrator.
The mailing address for the estate (usually your address or the address of estate property).
The state where the estate is being administered (usually where the decedent lived or where probate is filed).
A description of the estate's business or income source (for example, "rental property," "investment portfolio," or "small business").

You do not need court documents or the will in hand to apply online. The IRS does not verify your appointment until later, if at all. However, keep your court appointment letter or a certified copy of the will with your records in case the IRS asks for proof that you are authorized to act for the estate.

Using the EIN After You Receive It

Once you have the EIN, use it on every document related to the estate's finances and taxes. Open an estate bank account in the name of the estate using the EIN. File Form 1041 (U.S. Income Tax Return for Estates and Trusts) with the IRS each year the estate has income, using the EIN in the header.

Provide the EIN to the estate's financial institutions, insurance companies, and the IRS. If the estate receives a 1099 form (for interest, dividends, or other income), it should be issued to the estate's EIN, not to the decedent's Social Security number.

The estate keeps the same EIN for as long as it exists, even if settlement takes several years. Do not apply for a new one. When the estate is fully settled and closed, you will file a final Form 1041 and the EIN will no longer be used.

Frequently Asked Questions

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

No. Once someone dies, their Social Security number cannot be used for new tax accounts or documents. The IRS requires an EIN to identify the estate as a separate entity. Using the decedent's SSN on estate income would create confusion and delay processing.

What if I do not know the decedent's Social Security number?

Check the death certificate, prior tax returns, or bank statements. If you still cannot find it, call the IRS at 1-800-829-4933 and explain the situation. The IRS can sometimes issue an EIN without the SSN if you provide other identifying information, though this is slower.

Do I need an EIN if the estate has no income?

If the estate closes within a few months and has only a bank account with no interest, or only personal property with no income, you may not need one. But if there is any doubt — rental property, investments, or a business — get the EIN. It is free and takes minutes. It is safer than guessing wrong.

How long does it take to get an EIN by mail?

Two to four weeks from the date the IRS receives Form SS-4. If you need the number sooner, apply online (same day) or by phone (one business day). Mail is the slowest option and should only be used if you have no other way to apply.

Can I apply for an estate EIN before the court appoints me as executor?

Technically, the IRS does not verify your appointment until you file a tax return. However, it is better to wait until you have a court order or certified copy of the will naming you as executor. This protects you legally and makes it clear to banks and other institutions that you have authority to act for the estate.

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.