How to get a tax ID number for an estate becomes necessary almost immediately after someone passes away, especially if the estate will hold assets, earn income, or need to open a bank account before distribution. This tax ID, formally called an Employer Identification Number or EIN, identifies the estate as a separate tax entity from the deceased person. Without it, banks and financial institutions typically won’t let an executor open an estate account, and the IRS won’t accept an estate tax return without a valid EIN attached.
This article walks through exactly how to get a tax ID number for an estate, what information you need beforehand, and how the process differs from applying for a personal Social Security number.
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How to get a tax ID number for an estate: apply for an Employer Identification Number through the IRS, either online, by phone, by fax, or by mail using Form SS-4. The online application is fastest, issuing a number immediately once approved.
Why an Estate Needs Its Own Tax ID Number
A deceased person’s Social Security number stops being usable for financial purposes shortly after death. How to get a tax ID number for an estate matters because the estate itself becomes a new legal and tax entity once the person passes away. This new entity needs its own identifier for several practical reasons:
- Opening a dedicated estate bank account to collect and manage assets
- Filing an estate income tax return, Form 1041, if the estate generates income during administration
- Filing a federal estate tax return, Form 706, for larger estates exceeding the exemption threshold
- Reporting income to beneficiaries through Schedule K-1 forms
- Establishing legal separation between the deceased person’s finances and those of the estate during probate
Who Can Apply for an Estate Tax ID Number
Understanding how to get a tax ID number for an estate starts with knowing who has legal authority to apply. Typically, this responsibility falls to:
- The executor named in the deceased person’s will
- The administrator appointed by a probate court if no will exists
- A personal representative formally recognized by the court to manage the estate
The applicant needs to have legal documentation, such as letters testamentary or letters of administration, confirming their authority to act on behalf of the estate before the IRS will issue the number.
Information You Need Before Applying
Gathering the right details in advance speeds up how to get a tax ID number for an estate significantly. Have the following ready before starting your application:
- The deceased person’s full legal name
- The deceased person’s Social Security number
- The exact date of death
- The executor or administrator’s name, address, and Social Security number
- The mailing address for the estate
- The county and state where the estate is being administered
Four Ways to Apply for an Estate EIN
The IRS offers multiple methods for how to get a tax ID number for an estate, each with different processing times.
| Application Method | Processing Time | Best For |
|---|---|---|
| Online application | Immediate | Applicants who can complete the process in one session, generally the fastest option |
| Phone application | Same day, if eligible | International applicants without a US mailing address, in certain cases |
| Fax application | About four business days | Applicants comfortable submitting paperwork remotely without immediate confirmation |
| Mail application | Four to five weeks | Applicants without internet access or who prefer paper documentation |
Most executors choose the online method specifically because it delivers the EIN immediately, avoiding weeks of waiting during an already time-sensitive probate process.
Step-by-Step: Applying Online
The online application is the fastest and most common way to complete how to get a tax ID number for an estate. Here’s the general process:
- Visit the IRS website and locate the EIN online application tool
- Confirm you’re applying as the responsible party managing the estate
- Select “Estate” as the entity type when prompted
- Enter the deceased person’s information, including name, Social Security number, and date of death
- Enter your own information as the executor or administrator, including your Social Security number
- Provide the estate’s mailing address, typically the executor’s address during administration
- Review all entered information carefully before submitting
- Receive your EIN immediately upon approval, along with a confirmation letter you can download and save
The online system is only available during specific hours and generally requires the responsible party to have a valid Social Security number or existing taxpayer identification number.
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Step-by-Step: Applying by Fax or Mail
If you prefer or need to apply using Form SS-4 rather than the online system, how to get a tax ID number for an estate through fax or mail follows these steps:
- Download Form SS-4, Application for Employer Identification Number, from the IRS website
- Complete all required fields, including the reason for applying, marked as “estate” under the entity type section
- Provide the deceased person’s information and the executor’s contact details
- Sign and date the completed form
- Fax or mail the form to the appropriate IRS processing address based on your location
- Wait for your EIN confirmation, which arrives faster by fax than by mail
Common Mistakes When Applying
Avoiding these errors keeps the how to get a tax ID number for an estate process moving smoothly:
- Applying before receiving official appointment documentation from the probate court
- Entering the deceased person’s Social Security number in the wrong field, confusing it with the EIN application
- Selecting the wrong entity type, such as “trust” instead of “estate,” which can create processing delays
- Forgetting to save or print the EIN confirmation notice after an online application
- Assuming a personal EIN from a prior business applies to the estate, when a new, estate-specific number is always required
Using the EIN Once You Have It
After completing how to get a tax ID number for an estate, the EIN becomes central to nearly every financial and tax action taken during administration:
- Provide the EIN to the bank when opening the estate’s checking or savings account
- Use the EIN when filing Form 1041 for any estate income earned during administration
- Include the EIN on Form 706 if the estate’s value requires a federal estate tax filing
- Report the EIN on any Schedule K-1 forms issued to beneficiaries receiving income from the estate
- Provide the EIN to any financial institution, employer, or agency requesting final distributions or refunds owed to the deceased person’s estate
Estate EIN vs Trust EIN
Executors sometimes confuse the process for an estate with the process for a trust, since both require their own tax ID numbers. How to get a tax ID number for an estate differs slightly from a trust EIN application in a few ways:
- An estate EIN applies specifically to assets passing through probate under the deceased person’s name
- A trust EIN applies to assets already held inside a trust structure, which may not require probate at all
- Some trusts, particularly revocable living trusts, use the grantor’s Social Security number during their lifetime and only need a separate EIN after the grantor’s death
- Selecting the correct entity type during application ensures the IRS processes your request under the right tax category
Does Every Estate Need an EIN
Not necessarily. How to get a tax ID number for an estate becomes relevant mainly when the estate needs to open a bank account, earn income, or file a tax return. Smaller estates settled through simplified procedures, without significant assets or income, sometimes avoid this requirement entirely if:
- All assets pass directly to beneficiaries through named designations, avoiding probate altogether
- The estate generates no income requiring a Form 1041 filing
- No estate bank account is needed because assets transfer directly without requiring separate estate management
When in doubt, applying for an EIN costs nothing and provides flexibility if unexpected estate income or a bank account requirement arises later.
Timeline Considerations During Probate
Since probate proceedings often move slowly, understanding how to get a tax ID number for an estate early in the process helps avoid unnecessary delays. Executors typically apply for the EIN:
- Shortly after receiving official appointment documents from the probate court
- Before attempting to open an estate bank account, since financial institutions require the EIN before account setup
- Well before any estate tax filing deadlines, since Form 1041 and Form 706 both require the EIN to be included
Correcting Errors After Applying
If you discover an error after completing how to get a tax ID number for an estate, correcting it generally involves:
- Contacting the IRS Business and Specialty Tax Line to report the error
- Providing documentation supporting the correction, such as updated probate court records
- In some cases, submitting a written explanation detailing the specific mistake and requested correction
Catching errors early, before the EIN is used on tax filings or bank documents, makes the correction process significantly simpler.
Conclusion
How to get a tax ID number for an estate comes down to a straightforward IRS process, most efficiently completed online, where approved applicants receive their EIN immediately. Executors and administrators need proper court documentation and accurate information about the deceased person before applying, since this number becomes essential for opening an estate bank account, filing tax returns, and distributing assets correctly.
Applying early in the probate process, right after receiving formal appointment, keeps the broader estate administration timeline on track and avoids unnecessary delays when banks or the IRS request this number.
Frequently Asked Questions
How to get a tax id number for an estate if I’m not yet officially appointed executor?
Wait until you receive letters testamentary or letters of administration from the probate court. The IRS generally requires this documentation to confirm your legal authority before issuing an EIN for the estate, so applying too early can create complications.
Is there a fee to apply for an estate tax ID number?
No. The IRS doesn’t charge any fee for obtaining an EIN, regardless of which application method you use. Be cautious of third-party websites charging a fee for this service, since the official IRS application remains completely free.
Can I use the deceased person’s Social Security number instead of getting an EIN?
No. Once someone passes away, their Social Security number can’t be used for the estate’s financial and tax purposes going forward. The estate requires its own separate EIN to open accounts and file any required tax returns.
How long does it take to receive an EIN for an estate?
Applying online typically provides your EIN immediately upon approval. Fax applications generally take about four business days, while mailed paper applications can take four to five weeks, making the online method the fastest option for most executors.
Do I need an EIN if the estate has no income or assets?
Not always. If assets pass directly to beneficiaries without probate and no estate bank account or income tax filing is needed, an EIN may be unnecessary. Applying is free, so many executors obtain one anyway for flexibility.
What entity type should I select when applying for an estate EIN?
Select “estate” specifically, not “trust” or “sole proprietorship.” Choosing the wrong entity type can create processing delays or require additional correction steps later, so double-check this selection carefully before submitting your application.

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