Introduction
When someone passes away, their estate often needs its own Tax Identification Number, also known as an EIN (Employer Identification Number). If you’re the executor, administrator, or personal representative of an estate, understanding how to apply for estate tax ID number is crucial. This EIN is required to open a bank account, file taxes, and manage estate-related finances.
What Is an Estate Tax ID Number?
An Estate Tax ID Number is the same as an EIN issued by the IRS for the estate of a deceased person. It legally identifies the estate for federal tax reporting purposes, separate from the deceased’s Social Security Number.
Why Do You Need an Estate EIN?
An estate needs an EIN to:
- Open a bank account in the estate’s name
- File IRS Form 1041 (U.S. Income Tax Return for Estates and Trusts)
- Pay taxes on income earned after the person’s death
- Handle investments, real estate, or business operations belonging to the estate
- Provide financial documentation to creditors or beneficiaries
Who Can Apply for an Estate Tax ID Number?
Only a court-appointed representative (executor or administrator) may apply for the EIN on behalf of the estate.
How to Apply for Estate Tax ID Number
1. Apply Online (Fastest Method)
- Go to the IRS EIN application portal: https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online
- Select “Estate” as the entity type
- Enter the deceased person’s name and Social Security Number
- Enter the name and information of the executor
- Submit and receive your EIN immediately
Available Monday–Friday, 7 a.m. to 10 p.m. EST
2. Apply by Fax
- Complete IRS Form SS-4
- Write “Estate” as the legal structure
- Fax to: (855) 641-6935
- Include your return fax number
- Expect your EIN within 4–7 business days
3. Apply by Mail
- Fill out Form SS-4
- Mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999 - Processing may take 4–6 weeks
4. Apply by Phone (International Only)
For executors outside the U.S., call the IRS at 267-941-1099 to apply by phone (not toll-free).
What You Need to Apply
- Legal name of the deceased person
- Social Security Number of the deceased
- Executor’s name, address, and SSN or ITIN
- Court documentation appointing the executor
- Mailing address for the estate
Final Thoughts
Knowing how to apply for estate tax ID number helps ensure legal and financial compliance during the estate settlement process. Whether applying online or by mail, obtaining an EIN is essential for managing and closing out a deceased person’s financial matters.
