What an Estate Tax ID Is and Why You Need One

An Estate Tax ID (also called an EIN or Employer Identification Number for an estate) is a nine-digit number the IRS assigns to an estate so it can file tax returns and open a bank account. You need one if the estate has income — from rental property, investments, or business operations — or if the will names a bank account that requires it. The IRS treats the estate as a separate taxpayer once the person dies, and that taxpayer needs its own ID number.

You do not need an Estate Tax ID if the estate has no income and the deceased person's Social Security number can be used instead. But most estates with any ongoing money movement — even small ones — end up needing one. The process is free and takes about 15 minutes to start.

Key Takeaways

  • You can get an Estate Tax ID by calling the IRS at 1-800-829-4933, applying online through IRS.gov, or mailing Form SS-4 to the address listed on the form.
  • The IRS issues the number immediately over the phone or within four business days if you apply by mail; online applications typically take one business day.
  • You will need the estate's legal name, the date the person died, and the name and Social Security number of the person managing the estate (the executor or administrator).
  • Once you have the Estate Tax ID, use it to open an estate bank account and file Form 1041 (the estate's income tax return) with the IRS each year the estate has income.

Getting an Estate Tax ID by Phone

Calling the IRS is the fastest way to get an Estate Tax ID. You will reach the Business and Specialty Tax Line at 1-800-829-4933. Have the following information ready before you call: the estate's legal name (usually "Estate of [Deceased Person's Name]"), the date of death, the executor's or administrator's name and Social Security number, and the state where the estate is being handled.

The IRS representative will ask you these details over the phone and issue the nine-digit number on the spot. Write it down immediately and keep it in a safe place — you will need it for the bank, the tax preparer, and any creditors or beneficiaries who ask for it. The representative may also mail you a confirmation letter, though the number is valid as soon as you receive it verbally.

Applying Online Through IRS.gov

You can also apply for an Estate Tax ID online through the IRS website using a system called FIRE (Filing Information Returns Electronically) or through the IRS's online EIN application tool. Go to IRS.gov and search for "Apply for an EIN online." The online form is Form SS-4, and you fill it out on your screen rather than printing and mailing it.

Online applications are processed within one business day, and you receive the number immediately after submission. You will need to set up an account or log in with an existing IRS online account. If you do not have one, you can create it during the application process. The online method works well if you are comfortable with government websites and want a written confirmation right away.

Mailing Form SS-4 to the IRS

If you prefer to mail your application, download Form SS-4 (Application for an Employer Identification Number) from IRS.gov. Fill it out by hand or on your computer, then mail it to the IRS address listed on the form itself — the address changes depending on which state the estate is in. Processing takes four to six business days from the date the IRS receives it, not from the date you mail it.

Include a cover letter with your name, phone number, and email address so the IRS can contact you if there are questions. Mail the form certified with return receipt so you have proof it arrived. This method is slower than phone or online but works if you do not have phone access or prefer a paper trail.

Information You Will Need to Provide

No matter which method you use, the IRS will ask for the same core information. You need the estate's legal name — this is usually "Estate of [Full Name of Deceased Person]" — and the date of death. You also need the name and Social Security number of the person managing the estate (the executor, administrator, or personal representative, depending on your state's terminology).

Have the state where the estate is being handled ready, and if the estate will have a business or rental property, be prepared to describe what kind of income it will generate. If you are calling or applying online, you may also be asked whether the estate is a revocable living trust that became irrevocable at death, or a traditional probate estate — this affects how the IRS classifies it, but both types can get an Estate Tax ID.

What Happens After You Receive the Number

Once you have the Estate Tax ID, your next step is usually to open a bank account in the estate's name. Go to a bank with the Estate Tax ID number, a copy of the death certificate, and proof that you are authorized to manage the estate (usually a court document like Letters Testamentary or Letters of Administration, or a copy of the trust document if it is a trust estate). The bank will set up an account titled "Estate of [Name]" and link it to the Estate Tax ID.

Deposit any money the estate receives into this account — life insurance proceeds, sale of property, rental income, or investment dividends. Keep the account separate from your personal accounts. At the end of each tax year, if the estate had income, you or a tax preparer will file Form 1041 (U.S. Income Tax Return for Estates and Trusts) with the IRS using the Estate Tax ID. The form reports the estate's income and how much was distributed to beneficiaries.

When You Do Not Need an Estate Tax ID

Small estates with no income do not always need an Estate Tax ID. If the estate has no rental property, no business, no investment accounts generating interest or dividends, and no other source of ongoing income, you may be able to use the deceased person's Social Security number instead. This is most common in very small estates that are settled quickly and have only a single bank account or a small amount of property to distribute.

However, most banks will not open an estate account without an Estate Tax ID, even if the estate technically does not need one for tax purposes. If you are unsure whether your estate needs one, call the IRS at 1-800-829-4933 and describe the estate's situation. They can tell you whether an Estate Tax ID is required or optional in your case.

Frequently Asked Questions

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

By phone, you get it immediately. Online applications are processed within one business day. Mailed applications take four to six business days from the date the IRS receives them. If you need the number urgently — for example, to open a bank account quickly — calling is your fastest option.

Can I get an Estate Tax ID if the estate is still in probate?

Yes. You can get an Estate Tax ID as soon as you have proof you are authorized to manage the estate, which is usually the court order appointing you as executor or administrator. You do not have to wait for probate to finish.

What if I lose the Estate Tax ID number?

Call the IRS at 1-800-829-4933 and give them the estate's name and the date of death. They will look up the number in their system and provide it again. You can also check any correspondence the IRS sent you — it will be on the confirmation letter.

Do I need a separate Estate Tax ID for each bank account?

No. One Estate Tax ID covers all accounts and income for the entire estate. All estate bank accounts, investment accounts, and property records use the same nine-digit number.

Can the executor apply for the Estate Tax ID, or does it have to be an attorney?

The executor or administrator can apply directly — you do not need an attorney. You just need the information listed above and access to a phone, computer, or mail. If you hire an attorney or tax preparer to help with the estate, they can apply on your behalf if you give them permission.