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EIN FAQs

15 questions answered

An EIN is the IRS ID used for estates and trusts; estates use it for post-death tax filings (e.g., Form 1041).

The court-appointed fiduciary (executor/personal representative or administrator) applies and is listed as the responsible party.

Three ways: online via IRS, mail/fax using Form SS-4, or phone for international applicants .

Typically Mon–Fri, 8:00 a.m.–10:00 p.m. Eastern .

Decedent’s name and SSN, fiduciary’s name/SSN and mailing address, county/state of probate, and date of death.

Yes—select a closing month; estates may use a fiscal year within 12 months of death (example shown on the page).

Use the estate’s EIN for banking and post-death tax reporting rather than the decedent’s SSN.

Open an estate bank account (banks usually require the EIN), file Form 1041 if estate income exceeds $600 , and keep copies of IRS confirmations.

Often still advisable—banks, brokerages, and counterparties typically require an EIN for a titled estate account and proper recordkeeping.

Yes. The fiduciary can authorize a professional to file Form SS-4 or complete the online application on the estate’s behalf.

Only one EIN per estate. If a separate testamentary trust is created and needs to file, it may require its own EIN.

Choosing the wrong legal structure (select Estate ), entering the wrong closing month, using a personal address that won’t receive IRS mail, or applying before you have Letters and accurate DOD details.

Indicate this during the application; additional payroll and filing requirements may apply.

No. Each estate has its own EIN distinct from any business owned by the decedent.

IRS confirmation letter, SS-4 copy, Letters of Appointment, bank setup docs, and a ledger tying the EIN to all deposits, payments, and tax filings.