Getting an EIN for an estate is immediate if you apply online through the IRS, about four business days if you fax Form SS-4, and roughly four weeks if you mail it. All three methods are free. Most executors use the online application and walk away with the nine-digit number the same day, as long as they have the right information ready before they start.
The Three Application Methods and How Long Each Takes
Online: Same Day
The IRS online EIN application is the fastest route by a wide margin. You answer a series of questions, submit, and the EIN appears on screen immediately if the application is approved. The tool is available Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturdays from 6:00 a.m. to 9:00 p.m., and Sundays from 6:00 p.m. to midnight.1Internal Revenue Service. Get an Employer Identification Number
One thing worth knowing before you begin: the session does not save progress and times out after 15 minutes of inactivity. If the tool throws an error, try a different browser before assuming your information is the problem. The Taxpayer Advocate Service has flagged browser compatibility as a recurring issue.2Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses
Fax: About Four Business Days
If online isn’t an option, complete Form SS-4 and fax it to the IRS at 855-641-6935 (the number for applicants in the 50 states and Washington, D.C.). Include a return fax number on the form, and the IRS will fax the EIN back generally within four business days. The fax line accepts submissions around the clock.3Internal Revenue Service. Instructions for Form SS-44Internal Revenue Service. Where to File Your Taxes for Form SS-4
Mail: About Four Weeks
Mail is the slowest option. The IRS recommends submitting Form SS-4 at least four to five weeks before you’ll need the EIN and expects to return the number by mail in approximately four weeks.3Internal Revenue Service. Instructions for Form SS-4 Send the form to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999.4Internal Revenue Service. Where to File Your Taxes for Form SS-4
Phone: International Applicants Only
The IRS accepts phone applications when the executor or principal place of business is outside the United States. Domestic applicants cannot use this method.1Internal Revenue Service. Get an Employer Identification Number
One other limit applies regardless of method: only one EIN per responsible party per day.1Internal Revenue Service. Get an Employer Identification Number That rarely matters for a single estate, but it can slow down professionals handling several at once.
What to Have Ready Before You Apply
Because the online session times out and cannot be saved, gather everything first. You’ll need:
- The legal name of the estate. If the estate has no formal legal name, use the decedent’s name followed by “Estate,” for example, “John Smith Estate.”3Internal Revenue Service. Instructions for Form SS-4
- The decedent’s Social Security Number. The application asks for it when you select “Estate” as the entity type.3Internal Revenue Service. Instructions for Form SS-4
- The responsible party’s full legal name and SSN or ITIN. The executor, administrator, or personal representative fills this role.5Internal Revenue Service. Responsible Parties and Nominees
- A mailing address for the estate, typically the executor’s own.
- The date of death.
- The tax year closing month. Estates can use either a calendar year ending December 31 or a fiscal year ending on the last day of any other month, as long as the first period doesn’t exceed 12 months. If you’re unsure which is better for the estate, this is worth a conversation with a tax professional before you submit.3Internal Revenue Service. Instructions for Form SS-4
When an Estate Actually Needs an EIN
The decedent’s Social Security Number does not carry over. You’ll still use the decedent’s SSN to file the final personal income tax return (Form 1040) for the year of death, but any income the estate itself earns after the date of death belongs to a new taxpayer, which is the estate.6Internal Revenue Service. File an Estate Tax Income Tax Return
If estate assets generate more than $600 in gross income during any tax year, the executor must file Form 1041 using the estate’s EIN.7Internal Revenue Service. Responsibilities of an Estate Administrator Even below that threshold, most banks require an EIN before they’ll open a dedicated estate account, which you’ll need to collect, manage, and distribute the decedent’s assets.
Save the Confirmation Notice Immediately
If you apply online, the confirmation notice with your EIN appears on screen as a downloadable PDF. Save and print it right away. The IRS does not let you go back and reprint it, and if you lose it, you cannot request a replacement confirmation letter for 30 days.2Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses That single missed step can turn a same-day process into a month of waiting.
Skip the Paid EIN Sites
The IRS does not charge for an EIN through any method.8Internal Revenue Service. Employer Identification Number Third-party sites designed to look like IRS.gov have charged people hundreds of dollars to fill out the same free form. The Federal Trade Commission has sent warning letters to these operations and tells applicants to go directly to IRS.gov. If a site asks for a credit card during the EIN process, close the tab and start over at the real IRS site.