EIN FAQs
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.