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 identifier the IRS assigns to help track income and tax obligations after someone dies. The estate itself — not the individual who died — becomes a separate taxpayer once it starts earning money through investments, rental property, or other sources. You need this number to file estate tax returns, open a bank account in the estate's name, and report income to the IRS.

The estate uses its own EIN from the moment the executor or personal representative takes control of the assets. This separates the deceased person's final individual tax return (Form 1040) from the ongoing tax life of the estate itself. Without an EIN, you cannot legally hold assets in the estate's name or file the forms the IRS requires.

You do not need an EIN if the estate has no income and closes quickly — for example, if it straightforward distributes cash and personal items to heirs within a few months. But if the estate will exist for more than a year, earn interest or dividends, or hold rental property, the IRS expects you to have one.

Key Takeaways

  • An EIN for an estate is a nine-digit number you request from the IRS using Form SS-4, either online, by phone, or by mail.
  • You can obtain an EIN online when ready through the IRS website, which is faster than waiting for a mailed confirmation.
  • The executor or personal representative applies for the EIN in their own name on behalf of the estate.
  • You will need the deceased person's Social Security number, the date of death, and the estate's expected income type to complete the process.
  • Once you have the EIN, use it on all estate tax documents, bank accounts, and correspondence with the IRS.

How to Request an EIN Online (Fastest Method)

The IRS allows you to request an EIN online through their Business Services Online portal, and you receive the number when ready. Go to irs.gov, search for "explore for an EIN Online," and you will find the portal. You will need to create or log into an IRS online account. The entire process takes about 15 minutes.

When you fill out the online form, you will enter the estate's legal name (usually "Estate of [Deceased Person's Name]"), the date of death, and the type of income the estate expects to earn. You will also provide the executor's name, address, and Social Security number. The IRS asks whether the estate is a trust, a corporation, or a sole proprietorship — for most estates, you will select "estate." After you submit, the system generates your EIN on screen, and you can print or save it when ready.

Keep the confirmation page. You do not need to wait for anything in the mail; the number is valid as soon as you receive it online. Many executors use this method because there is no delay and no risk of a letter getting lost.

explore by Phone or Mail If Online Is Not an Option

If you cannot use the online portal, you can call the IRS Business and Specialty Tax Line at 1-800-829-4933. Have Form SS-4 in front of you (you can read it from irs.gov before you call). The IRS representative will ask the same questions as the online form and issue your EIN over the phone. You will receive written confirmation by mail within two weeks.

You can also mail Form SS-4 directly to the IRS. The address depends on your state; the form itself lists the correct mailing address on the back. Mail delivery takes longer — typically four to six weeks — and you will not have the number until the confirmation arrives. This method is slower but works if you prefer a paper trail or have no internet access.

Whichever method you choose, have these documents ready before you start: the deceased person's Social Security number, the date of death, the executor's name and address, and a description of what income the estate will earn (for example, "rental income" or "investment income").

What Information You Must Provide

The IRS requires specific information on Form SS-4 or during your phone call. The estate's legal name should be "Estate of [Full Name of Deceased Person]" — use the name exactly as it appears on the death certificate. You will provide the date of death, the state where the estate is being administered, and the executor's full name and address.

You must also describe the type of income the estate expects to earn. Common answers are "rental income," "investment income," "business income," or "other income." If the estate will have multiple income sources, list the primary one. This information helps the IRS route your return to the correct department later.

The executor's Social Security number is required because the executor is the person responsible for the estate's tax obligations. This is not the same as the deceased person's number — the IRS needs to know who is signing the returns and managing the account.

Using Your EIN After You Receive It

Once you have the EIN, use it on every document related to the estate's taxes and finances. Open a bank account in the estate's name using the EIN instead of the deceased person's Social Security number. Provide the EIN to the estate's investment accounts, rental property managers, and insurance companies. When you file Form 1041 (the estate's income tax return), the EIN goes in the top box.

The IRS will send correspondence to the executor's address using the EIN. If you change executors or the executor's address, you must notify the IRS in writing. Keep the EIN for the life of the estate — even after you distribute all assets to heirs, you may need it to file a final return or respond to IRS questions.

Do not use the deceased person's Social Security number for any estate business after you have the EIN. Using the wrong number can delay processing, create duplicate records, and confuse the IRS about whether you are filing a final individual return or an estate return.

Timeline and What to Expect

If you explore online, you have your EIN within minutes. If you call, you receive it during the phone call and get written confirmation in the mail within two weeks. If you mail Form SS-4, expect four to six weeks before the confirmation arrives. The IRS does not issue EINs retroactively, so the number is valid only from the date you request it forward.

After you receive the EIN, the IRS may send you a letter confirming the assignment. This letter is your proof of the number and should be kept with your estate records. If you lose the confirmation, you can call the IRS and request a duplicate letter, though this takes additional time.

There is no cost to request an EIN. The IRS does not charge a fee for this service, and you should never pay a third party to obtain one for you.

Frequently Asked Questions

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

No. Once the person dies, their Social Security number is no longer used for new accounts or tax filings. The estate is a separate taxpayer and must have its own EIN. Using the deceased person's number will cause the IRS to misfile your return and delay processing.

What if the estate has no income — do I still need an EIN?

If the estate closes within a few months and has no income from investments, rental property, or business, you may not need one. However, if the estate will exist for more than a year or earn any interest or dividends, the IRS expects you to have an EIN. When in doubt, request one — there is no penalty for having an EIN you do not use.

Who applies for the EIN — the executor or the attorney?

The executor applies in their own name on behalf of the estate. An attorney can help you complete the form or make the phone call, but the executor is the applicant. The IRS sends all correspondence to the executor's address.

Can I request an EIN before the will is probated?

Yes. You can request an EIN as soon as you have the death certificate and know you will be the executor. You do not have to wait for the probate court to officially appoint you. However, you should have legal authority to act on the estate's behalf before you open accounts or file returns.

What if I applied online but did not save the confirmation — how do I find my EIN?

Call the IRS at 1-800-829-4933 with the executor's name, address, and the date you applied. They can look up the number and mail you a confirmation letter. Keep the new confirmation in a safe place with your estate documents.