How Do I Get an EIN Number for an Estate? Online, Fax, and Form 1041

To get an EIN for an estate, the executor or administrator applies to the IRS as the estate’s “responsible party,” most quickly through the IRS Online EIN Application, which issues the nine-digit number on the spot. The application is free. Fax and mail options exist for anyone who cannot or prefers not to apply online.

What You Need Before You Start

The online session times out after 15 minutes of inactivity and starts you over from scratch, so gather everything first.¹ You’ll need:

The estate’s legal name, in the format “Estate of [Decedent’s Full Legal Name].” That exact name will appear on bank accounts and tax filings.
The decedent’s Social Security Number.
Your own SSN or ITIN as the responsible party.
A mailing address where the IRS should send estate correspondence.
The decedent’s exact date of death, which fixes the legal start of the estate for tax purposes and determines its first tax year.²

The estate’s EIN is separate from the decedent’s SSN. Income the person earned before death is reported on their final Form 1040 under the SSN; income the estate’s assets earn after the date of death goes on Form 1041 under the new EIN.³ An estate that produces more than $600 in gross income for a tax year must file Form 1041, which requires the EIN.⁴ Even below that threshold, banks and brokerages generally will not open an account in the estate’s name without one.

Who Can Apply as the Responsible Party

The IRS treats the person who files the application as the estate’s “responsible party.” For an estate with a will, that is the executor named in the will and confirmed by the probate court, which issues Letters Testamentary. For an estate with no will, it is the court-appointed administrator, whose authority comes through Letters of Administration.

Not every estate goes through full probate. When no personal representative has been formally appointed, the IRS allows “anyone who is in charge of the decedent’s property” to act as the personal representative and apply for the EIN.⁵ The online application does not require you to upload court documents, so a small-estate affidavit or similar authority is enough to proceed. Keep whatever legal document establishes your role in your own records.

Applying Online

The IRS Online EIN Application is free and issues the number at the end of the session. It is available at these Eastern-time hours:¹

Monday through Friday, 6:00 a.m. to 1:00 a.m. the next day
Saturday, 6:00 a.m. to 9:00 p.m.
Sunday, 6:00 p.m. to midnight

The IRS allows only one EIN per responsible party per day through the online system.¹ If you make an error that forces a fresh application, you may have to wait until the next day or switch to fax.

Walking Through the Screens

Start at the IRS EIN application page and select “Estates” as the entity type. When the system asks the reason for the application, the option the IRS uses for new entities that need their first EIN is “Started new business.” It reads oddly for an estate, but that is the correct selection.

Enter your name, your title (executor or administrator), and your SSN or ITIN. Then enter the decedent’s full legal name and exact date of death, followed by the mailing address for IRS correspondence. The system will ask you to confirm that you are the responsible party authorized to act for the estate; this confirmation substitutes for submitting your Letters Testamentary or Letters of Administration.

After You Submit

If everything validates, the EIN appears on screen immediately. You can view, print, and save the assignment notice, officially called the CP 575. Print it and keep a digital copy. Banks and brokerage firms will ask to see the CP 575 before opening an estate account, and the IRS will not issue a duplicate of the original.⁶

Applying by Fax or Mail

If the online portal will not work for you, submit Form SS-4 by fax or mail.⁷ The information the form asks for is the same as the online application. On line 9a, check the box for “Estate (SSN of decedent)” and enter the decedent’s Social Security Number.⁸

Fax: the IRS assigns the EIN within about four business days and faxes the confirmation back to the number on your application.⁷
Mail: allow four to five weeks. The IRS mails the CP 575 assignment notice to the address on your application.⁷

If You Don’t Have a U.S. SSN or ITIN

The online application will not accept you without a U.S. taxpayer identification number.¹ You can still apply by fax or mail using Form SS-4, or by calling the IRS international line at 267-941-1099 (not toll-free), Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern time.⁷

Having an Attorney or CPA Apply for You

You do not have to file the application personally. Line 18 of Form SS-4 lets you designate a third party, typically your attorney or CPA, to complete the application and receive the EIN on your behalf. You must sign the form for the authorization to be valid. The designee’s authority ends automatically once the EIN is assigned and released, and the official CP 575 notice still goes to you as the responsible party.⁷

One catch: if the designee’s address or phone number matches yours, the IRS will not process the application online or by phone. In that case, submit by fax or mail.⁷

Pick a Tax Year Before Filing Form 1041

Once you have the EIN, the next decision is the estate’s tax year. Unlike individuals, an estate can adopt a fiscal year, meaning any 12-month period (or shorter) ending on the last day of any month.² You make the election on the estate’s first Form 1041.

The choice affects beneficiaries. They report estate income on their personal returns for the year in which the estate’s tax year ends.⁹ If a decedent dies in March 2026 and you elect a January 31 fiscal year-end, the estate’s first year runs from March 2026 through January 2027; income distributed during that window does not appear on beneficiaries’ personal returns until they file for tax year 2027.

File Form 56 To Register Your Role

Form 56 formally notifies the IRS that a fiduciary relationship exists and identifies who is authorized to act for the estate and receive confidential tax information. Check line 1a for a testate estate; check line 1b for an intestate estate with court appointment. File it with the IRS service center where the decedent was required to file returns.¹⁰

Part II of the same form terminates the fiduciary relationship once the estate is fully settled. Filing that termination protects you from being contacted about estate tax matters after your authority ends.¹¹

Closing the Estate and Deactivating the EIN

After all assets have been distributed, the final Form 1041 filed with the “Final Return” box checked, and any tax paid, the estate is administratively closed. The EIN itself is permanent; the IRS never cancels or reassigns it. You can, however, ask the IRS to deactivate the account so it is no longer treated as active.¹²

Send a letter that includes the estate’s EIN, legal name, address, and the reason for closing. If you still have the original CP 575, include a copy. Mail it to Internal Revenue Service, MS 6055, Kansas City, MO 64108 or Internal Revenue Service, MS 6273, Ogden, UT 84201.¹² Submit your Form 56 termination at the same time so the IRS knows your fiduciary authority has ended.

1
Internal Revenue Service. Get an Employer Identification Number
2
Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025)
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Internal Revenue Service. Responsibilities of an Estate Administrator
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Office of the Law Revision Counsel. 26 USC 6012 – Persons Required To Make Returns of Income
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Internal Revenue Service. Publication 559 (2025), Survivors, Executors, and Administrators
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Internal Revenue Service. 21.7.13 Assigning Employer Identification Numbers (EINs)
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Internal Revenue Service. Instructions for Form SS-4 (12/2025)
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Internal Revenue Service. Form SS-4 Application for Employer Identification Number (Rev. December 2025)
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Internal Revenue Service. 2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1
10
Internal Revenue Service. Instructions for Form 56 (12/2024)
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Internal Revenue Service. Instructions for Form 56
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Internal Revenue Service. If You No Longer Need Your EIN