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

What you need to know about estate tax ID numbers

An estate tax ID number — formally called an Employer Identification Number (EIN) — is a nine-digit identifier the IRS assigns to an estate so it can file taxes and open a bank account. You need one if the estate will earn income (from rental property, investments, or a business), hold assets for more than a year, or file a federal estate tax return. The IRS issues it free, and you can get one the same day you apply.

The executor or administrator of the estate applies for the EIN, not the beneficiaries. If you are managing the estate, you will use this number on all tax documents, bank accounts, and correspondence with the IRS related to that specific estate.

Key Takeaways

You apply for an estate EIN using IRS Form SS-4, either online, by phone, fax, or mail, and the IRS issues it immediately or within four business days depending on your method.
The executor or administrator applies, not beneficiaries, and must have a Social Security number or individual tax ID to complete the application.
You need an estate EIN if the estate will earn income, file a federal estate tax return, or hold assets for longer than a year; small estates that close quickly may not need one.
Once you have the EIN, you use it to open an estate bank account, file Form 1041 (estate income tax return), and report any income the estate generates.

When an estate actually needs an EIN

Not every estate requires an EIN. The IRS has specific rules about which estates must have one. If the estate will earn income — from rental property, interest, dividends, or a business the deceased owned — you must get an EIN. If the estate will file a federal estate tax return (Form 706), you need an EIN. If the estate will exist for more than a year, you need an EIN.

If the estate is small, closes quickly, and generates no income, you may not need one. For example, if the only assets are a house that passes directly to a beneficiary and a bank account that closes within a few months, an EIN may not be required. Contact a tax professional or the IRS directly if you are unsure whether your specific estate needs one.

How to apply for an estate EIN using Form SS-4

The application form is IRS Form SS-4, available free at irs.gov. You fill it out with information about the estate: the decedent's name and date of death, the estate's address, the executor's name and Social Security number, and the reason you are applying (you will check "estate").

You have four ways to submit the form. The fastest is online through the IRS website — you get your EIN immediately after you submit. You can also call the IRS Business and Specialty Tax Line at 1-800-829-4933 and apply by phone; they issue the number during the call. You can fax Form SS-4 to the IRS fax number listed on the form (it varies by region), and you will receive your EIN within four business days. You can also mail the form, but this takes the longest — typically two to four weeks.

Documents and information you will need to gather

Before you apply, collect the following information. You need the decedent's full name, date of death, and Social Security number. You need the executor's or administrator's full name, Social Security number or individual tax ID, and phone number. You need the estate's mailing address — this is usually the executor's address or the address of the estate property. You need to know the date the estate was created (usually the date of death) and the reason for applying (you will select "estate" from a list).

You do not need to provide a list of beneficiaries, copies of the will, or a death certificate at the time of application, though you should keep these documents for your records. The IRS may request them later if you file an estate tax return.

What happens after you receive your EIN

Once you have the EIN, use it immediately to open an estate bank account. The bank will ask for the EIN, a copy of the death certificate, and proof that you are the executor (usually a certified copy of the will or court order appointing you). The account should be titled in the estate's name, not your personal name, to keep estate money separate from your own.

You will use the EIN on all tax documents filed on behalf of the estate. If the estate earns income, you file Form 1041 (U.S. Income Tax Return for Estates and Trusts) with the IRS each year the estate is open. You use the EIN when reporting income to beneficiaries on Form K-1. If you file a federal estate tax return, that is Form 706, and it also requires the EIN.

Common mistakes to avoid when applying

The most common error is providing the wrong reason for applying. Make sure you select "estate" and not "trust" or another entity type — these are different in the IRS system and will cause delays. Another mistake is using the decedent's Social Security number instead of the executor's. The application asks for the executor's identifying number, not the deceased person's.

Do not apply for multiple EINs for the same estate. If you already have one and apply again, the IRS will issue a second number, and you will have to contact them to close the duplicate. If you are unsure whether you already have an EIN for this estate, call the IRS before applying.

Frequently Asked Questions

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

Yes. You can apply as soon as you have proof you are the executor — typically a certified copy of the will or a court order. You do not have to wait for probate to close. In fact, getting the EIN early allows you to open an estate bank account and begin managing assets right away.

What if I lost the decedent's Social Security number?

You can still apply. The form asks for the decedent's SSN, but if you do not have it, write "unknown" in that field. The IRS can still issue an EIN. You will need to provide the SSN later if you file an estate tax return, so search the decedent's documents, contact their employer, or request a copy from Social Security.

Do I need a separate EIN for each beneficiary?

No. The estate has one EIN, and beneficiaries do not have their own estate EINs. When you distribute assets to beneficiaries, you report their income on Form K-1 using their personal Social Security numbers, not an EIN. Beneficiaries use their own SSNs on their personal tax returns.

How long does an estate EIN stay active?

The EIN remains active as long as the estate is open and filing tax returns. Once the estate closes and you file the final Form 1041, you can notify the IRS that the estate is terminating. The IRS will deactivate the EIN, but you keep the number on record for your files.

Can I apply for an estate EIN if I am not the executor?

Only the executor or administrator can apply for an estate EIN. If you are a beneficiary or family member but not the executor, you will need to ask the executor to apply. If there is no executor yet, you may need to petition the court to be appointed before you can apply.

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.