🔹 What is an estate EIN — and why it matters

An estate EIN is a tax ID the IRS issues to an estate once the decedent has passed away. Executors use that EIN when the estate needs to file tax returns (for estate income or estate tax), open an estate bank account, or hire employees for the estate. Using the correct number on tax forms and bank paperwork helps keep the estate’s finances separate from the deceased person’s personal tax information.

🔹 When does an estate actually need an EIN?

You generally need an EIN for an estate if any of the following apply:

  • The estate must file Form 1041 (U.S. Income Tax Return for Estates and Trusts);
  • The estate will need to open a bank or brokerage account in the estate’s name;
  • The estate will hire employees (for example, a caretaker paid through the estate);
  • The estate needs to file estate tax returns or other tax documents under the estate’s name.

If you only need to file a final individual tax return for the deceased and are not running the estate as a separate tax entity, some banks and IRS forms still accept the decedent’s Social Security Number. But many banks prefer or require an EIN for accounts and ongoing estate activity — so ask the bank before relying on the decedent’s SSN.

🔹 Apply options — how executors request an EIN

There are several standard ways to request an estate EIN. Pick the method that matches your timeline and comfort level.

  1. Online (fastest for most U.S. applicants): The IRS online EIN application is designed for entities formed in the United States. When available and appropriate, the IRS online tool will issue an EIN immediately at the end of the session. You’ll need a responsible party’s taxpayer information to complete the online form.
  2. Fax or Mail (useful if online is not an option): Complete Form SS-4 (Application for Employer Identification Number) and fax or mail it to the appropriate IRS office. Fax is faster than mail; mail usually takes longer. If you choose mail, expect several weeks for processing depending on IRS workload.
  3. Phone (international applicants only): If you are applying from outside the United States or U.S. territories, the IRS provides an international assistance phone number to request an EIN by phone. This option is less common for domestic executors.

Note: If you choose mail or fax, keep a copy of the completed Form SS-4 and confirmation (fax receipt or certificate of mailing).

🔹 What you’ll need to apply (common items)

  • The estate name (usually “Estate of [Decedent’s Full Name]”);
  • The decedent’s date of death;
  • Executor or personal representative name and taxpayer identification (SSN or ITIN) — this is the “responsible party”;
  • Estate mailing address and phone;
  • Reason for applying (estate administration, opening bank account, filing Form 1041, etc.).

Double-check names and the date of death for accuracy — errors can create delays with banks or tax filings.

🔹 Typical timelines and bank requirements

  • Online: often immediate issuance (if the IRS system accepts the application).
  • Fax: typically several business days to a couple of weeks, depending on IRS backlog.
  • Mail: often a few weeks, sometimes longer.

Banks differ: some allow temporary use of the decedent’s SSN for a short period, but many require the estate EIN before opening a formal estate account. Confirm the bank’s policy before you apply.

🔹 Common mistakes executors make

  • Using the wrong entity name — the estate name should match legal probate documents.
  • Entering the decedent’s SSN instead of a responsible party’s TIN — the responsible party must be a living person with a TIN.
  • Applying multiple times — duplicate EINs can create confusion. If you’re unsure whether an EIN exists, call the IRS Business & Specialty Tax Line.
  • Not keeping copies — save the EIN confirmation for banks, tax preparers, and probate records.

🔹 Filing tax returns after you have an EIN

If the estate earns income (interest, dividends, rents), you may need to file Form 1041 for the estate. Even if the estate has no taxable income, some executors still use the EIN when paying estate-related expenses or distributing assets. Work with a tax preparer if you’re unsure whether a return is required for the tax year.

🔹 When to get professional help

If the estate is large, tax-complex, or if you’re unsure about filing obligations, consider consulting a CPA or an estate attorney. A professional can advise whether you need an EIN now, how to report estate income, and how to handle estate tax returns if applicable.

🔹 A simple executor checklist (first 30 days)

  • Confirm if probate is required in your state.
  • Contact the decedent’s bank(s) to identify account access requirements.
  • Apply for an estate EIN if the estate needs its own tax ID or the bank requires it.
  • Keep a dated file of all correspondence (IRS confirmations, bank requests, probate filings).
  • Consult a CPA or attorney if you anticipate estate tax or complex reporting.

✅ Conclusion

Applying for an EIN is one manageable step in estate administration. If you prefer a guided process, download the one-page checklist below or consider a consult with a qualified CPA or estate attorney to confirm filing needs specific to your situation.