To get an EIN for an estate online, the executor or administrator uses the IRS EIN Assistant at IRS.gov, selects “Estate” as the entity type, enters the decedent’s and fiduciary’s information, and receives the nine-digit number on screen at the end of the session. It’s free, it takes about 15 minutes, and the number is usable immediately for opening an estate bank account or filing Form 1041.
The rest of this walks through who is allowed to apply, what to gather first, the online steps, and what to do if the online tool isn’t an option.
Who Can Apply
Only the fiduciary can apply. That’s the executor named in the will or the administrator appointed by the probate court when there is no will, confirmed through Letters Testamentary or Letters of Administration.
On the application, the fiduciary is listed as the “responsible party,” meaning the person who controls the estate’s funds and assets. The responsible party gives their own Social Security Number or ITIN so the IRS can identify them, but that personal number is not used for the estate itself. Once the EIN is assigned, every estate account and tax filing uses the new number.
One scheduling limit matters if you handle more than one estate or entity: the IRS assigns only one EIN per responsible party per day.1Internal Revenue Service. Get an Employer Identification Number
If you’d rather have an attorney or CPA submit the application, you can name them as a third-party designee on Form SS-4. Their authority ends the moment the EIN is issued, and the official IRS notice is still mailed to the estate.2Internal Revenue Service. Instructions for Form SS-4
What to Have Ready Before You Start
The online session times out after 15 minutes of inactivity and cannot be saved partway through, so pull everything together before you open the tool.1Internal Revenue Service. Get an Employer Identification Number You’ll be entering three sets of information.
About the estate: the full legal name, formatted as “Estate of [Decedent’s Full Name]”; a mailing address for IRS correspondence; and the entity type of “Estate.” The name has to match the probate court records exactly. Small mismatches cause problems later when a bank or the IRS tries to reconcile the paperwork.
About the decedent: full legal name, last known address, Social Security Number, and exact date of death. The date of death is the legal starting point of the estate as a separate tax entity.
About the fiduciary: your full legal name, title (executor, administrator, or personal representative), your SSN or ITIN, and a phone number.
Applying Through the IRS EIN Assistant
The online application is the fastest route because the EIN is issued the moment your entries validate.1Internal Revenue Service. Get an Employer Identification Number The tool runs during these hours, all Eastern Time:
- 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
Go to the EIN Assistant page on IRS.gov and pick “Estate” as the entity type. When it asks for the specific subtype, choose “Estate (deceased individual).” The assistant then walks you through the estate name, mailing address, decedent’s information, your details as the responsible party, and the reason for applying.
When you submit, the nine-digit EIN appears on screen. Save the confirmation page and print it before you close the window. That confirmation is your working proof of the number until the IRS mails the official notice, called CP 575, which is sent once by paper mail. Losing both means calling the IRS to request a replacement, so file the confirmation somewhere you’ll find it months from now.
The EIN Is Free
The IRS does not charge for an EIN under any circumstances, and the agency warns applicants specifically about sites that charge a fee for the service.1Internal Revenue Service. Get an Employer Identification Number Third-party sites that look official and charge $50 to $300 are submitting the same free application on your behalf. The only legitimate online application lives on IRS.gov.
If the Online Tool Won’t Work
Two situations push you off the online path: the fiduciary lives outside the United States, or you simply prefer paper. Both are handled with Form SS-4.3Internal Revenue Service. Instructions for Form SS-4
Fax the completed and signed form to 855-641-6935 if you’re in the 50 states or D.C. The EIN typically comes back by return fax within four business days, so include a clear return fax number on the form.3Internal Revenue Service. Instructions for Form SS-4
Mail the form to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999, and allow four to five weeks for processing.4Internal Revenue Service. Where to File Your Taxes for Form SS-4 Given that most fiduciaries need the EIN within days to open a bank account, mail only makes sense when there’s no time pressure.
Fiduciaries outside the United States who cannot use the online tool can call 267-941-1099, Monday through Friday, 6 a.m. to 11 p.m. Eastern Time, or send Form SS-4 by fax or mail to the IRS EIN International Operation in Cincinnati.5Internal Revenue Service. Employer Identification Number
What to Do If You Lose the EIN Later
Months often pass between getting the EIN and needing it again for a tax filing, and the number is easy to misplace in that gap. Check the confirmation page you printed, the bank paperwork from when you opened the estate account (the bank recorded it), and any prior returns filed for the estate.
If none of those turn it up, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time. After verifying your identity as the authorized fiduciary, they’ll give you the number over the phone.5Internal Revenue Service. Employer Identification Number
Keeping the EIN Account Current
If the estate’s mailing address changes after the EIN is assigned, use the new address on the next return you file, or send Form 8822-B (Change of Address or Responsible Party — Business) to the IRS service center where the last return was filed. A signed written statement with the estate’s EIN, old address, and new address also works. Processing takes four to six weeks.6Internal Revenue Service. Address Changes
If the fiduciary changes, for example when an executor resigns and the court appoints a successor, the new fiduciary files Form 8822-B to update the responsible party on the account.
When the estate has been fully settled and all assets distributed, the EIN doesn’t close on its own. File a final Form 1041 with the “Final Return” box checked in Item F, and file Form 56 (Notice Concerning Fiduciary Relationship) to notify the IRS that your role has ended.7Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-18Internal Revenue Service. Instructions for Form 56 Skipping that last step can leave the IRS expecting future filings from an estate that no longer exists.