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. You need one if you are the executor or administrator of an estate and that estate will file a tax return with the IRS. The number works like a Social Security number, but for the estate itself rather than a person.

Not every estate needs one. Small estates that close quickly and have little income may not file a return at all. But if the estate will earn income — from rental property, investments, or business operations — or if it owes federal estate tax, you will need to obtain this number before you file.

The executor or administrator is the person responsible for getting the number. If you have been named in the will or appointed by the court, that is you. You do not need permission from beneficiaries or the court to request it, though some states require you to file the will with the probate court first.

Key Takeaways

  • You request an Estate Tax ID by filing Form SS-4 with the IRS, either by mail, fax, phone, or online through the IRS website.
  • The IRS issues the number immediately if you apply by phone or online, or within four weeks if you mail or fax the form.
  • You will need the estate's legal name, the date the person died, the date you were appointed executor, and your own Social Security number or EIN.
  • Once you have the number, use it on all estate tax returns, bank accounts, and correspondence with the IRS.

How to Request the Number: Four Routes

The IRS accepts Form SS-4 (Application for an Employer Identification Number) through four channels. The fastest is by phone: call the IRS at 1-800-829-4933 and speak to a representative who will issue the number on the spot. You will need the form filled out before you call, and the IRS will mail you a confirmation letter within two weeks.

Online filing through the IRS website (irs.gov) is also immediate. You create an account, fill out the form, and receive the number right away. This route works only if you have a valid Social Security number or existing EIN and a U.S. address.

Mailing Form SS-4 to the IRS takes about four weeks. Faxing it takes one to two weeks. Both routes are slower but work if you cannot reach the phone line or prefer a paper trail. The IRS address and fax number are on the form itself.

What Information You Will Need to Provide

Before you contact the IRS, gather these documents and details. You will need the legal name of the estate — usually "The Estate of [Deceased Person's Name]" — and the date of death. Have the date you were appointed executor or administrator ready; this is on your court paperwork or the will itself.

You will also need your own Social Security number or EIN, your name and title (executor or administrator), and a phone number where the IRS can reach you. If the estate will operate a business or own rental property, have the address of that property or business location. The IRS asks what type of entity the estate is — always answer "estate" — and whether it will have employees (usually the answer is no).

You do not need the will itself, a death certificate, or court documents to request the number, though you should have them on hand for your own records. The IRS does not verify them at this stage.

Timeline: When You Will Receive the Number

If you call the IRS or file online, you receive the number the same day. Write it down immediately and save the confirmation. The IRS will mail a formal letter (Form SS-4 confirmation) within two weeks; keep this with your estate records.

If you mail the form, expect four weeks. If you fax it, expect one to two weeks. Some executors request the number by phone first to get it immediately, then mail the original signed form as a backup — this is not required but gives you a paper record.

Do not wait to request the number. Open an estate bank account as soon as you are appointed, and you will need the EIN to do so. Banks will not open an account without it.

Using the Number After You Receive It

Once you have the Estate Tax ID, use it on every tax document and account related to the estate. This includes Form 1041 (U.S. Income Tax Return for Estates and Trusts), Form 706 (U.S. Estate Tax Return), and any state estate tax returns. Put it on the estate bank account, investment accounts, and rental property records.

When you correspond with the IRS about the estate, always include the EIN in your letters. If you hire a tax preparer or attorney, give them the number so they can file returns on your behalf. The IRS uses this number to track all estate tax activity, so consistency matters.

The number stays with the estate for as long as the estate exists — usually until it is fully settled and closed, which can take one to three years or longer. After the estate closes, you do not need to do anything with the number; the IRS will close its file.

What Happens If You Do Not Get One

If the estate owes federal income tax or estate tax and you do not have an EIN, the IRS will not process your return. You will receive a notice asking you to obtain one. This delays your filing and can result in penalties if the return is late.

Banks and investment firms also will not open accounts or transfer assets without an EIN. If you try to operate the estate without one, you will hit a wall quickly. It is far simpler to request it at the start.

Frequently Asked Questions

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

No. The estate is a separate legal entity from the person who died, so it needs its own number. The IRS treats the estate and the individual as different taxpayers. You will use the deceased person's Social Security number only on their final individual tax return (Form 1040), which you file separately from the estate return.

Do I need court approval to request an Estate Tax ID?

Not in most states. You can request the number as soon as you are appointed executor, even before the will is probated. Some states require you to file the will with the probate court first, so check your state's rules. But the IRS does not require court approval — only proof that you are the executor.

What if the estate has no income and will not file a tax return?

You still may need an EIN to open a bank account or manage assets. Even if you do not file a return, having the number makes administration simpler. If you are certain the estate will have zero income and no tax filing, you can skip it, but this is rare.

Can I request the number by mail if I do not have internet access?

Yes. Mail Form SS-4 to the IRS address listed on the form. It takes about four weeks. You can also call 1-800-829-4933 and request the number by phone, which is faster and does not require internet access.

What if I lose the Estate Tax ID number after I receive it?

Contact the IRS at 1-800-829-4933 and provide your name, the estate name, and the date of death. They will look up the number in their system and provide it again. Keep a copy in your estate file and with your tax preparer so you have a backup.