How to Get an Estate Tax ID Number: Filing, Deadlines, and Closing

To get an estate tax ID number, the executor applies to the IRS for an Employer Identification Number (EIN) using Form SS-4. The fastest route is the IRS online EIN assistant, which is free, takes about ten minutes, and issues the nine-digit number on screen at the end of the session. Fax and mail applications also work but take days or weeks.

What You Need Before You Apply

The application asks for specific details about both the deceased person and the executor. Have everything in front of you before you start, because the online session times out after 15 minutes of inactivity and forces you to begin again.¹

The deceased person’s full legal name and Social Security number. The estate’s legal name is typically the person’s name followed by “Estate,” such as “John Smith Estate.”²
The date of death, which serves as the date the estate was established.
The executor’s name and taxpayer ID. The executor, administrator, or personal representative is the “responsible party” on the application and must provide an SSN or ITIN. The responsible party has to be an individual, not a company or firm.²
A mailing address for the estate. This is usually the executor’s home address or wherever estate mail will be received.
The reason for applying. Select “Estate” as the entity type and indicate the reason, such as banking or tax filing.

How to Apply

The IRS offers three routes, and the speed difference between them is large. One limit applies across all methods: only one EIN per responsible party per day.³ An executor handling more than one estate has to apply on separate days.

Online

The IRS online EIN assistant is the fastest option. You answer a series of questions, submit, and receive the EIN immediately on screen. Print or save the confirmation notice before closing the page, because you cannot retrieve it later. The tool is available Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.³

Fax

Complete Form SS-4 and fax it to 855-641-6935. Include a return fax number and the IRS will fax the EIN back within about four business days.⁴

Mail

Mail the completed Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Processing takes around four weeks.⁴ If the estate needs to open a bank account or file returns soon, mail is rarely practical.

Phone applications are not available for domestic applicants. Only international applicants with no legal residence or principal place of business in the United States can obtain an EIN by phone.⁵

Whether the Estate Actually Needs an EIN

After death, the deceased person’s Social Security number can no longer be used to report new income. Any income the estate earns after the date of death, whether from bank interest, dividends, rental property, or investment gains, has to be reported under the estate’s own EIN. Federal law requires the estate to file Form 1041 (U.S. Income Tax Return for Estates and Trusts) if it generates $600 or more in gross income during the tax year.⁶ That threshold is low enough that most estates with any financial accounts will cross it.

Estates valued above the federal estate tax exemption also file Form 706 (United States Estate Tax Return). For 2026, that exemption is $15,000,000.⁷ Most estates fall well below that line.

Even where no tax is owed, banks require an EIN before letting the executor open an account in the estate’s name, deposit checks payable to the estate, collect insurance proceeds directed to the estate, or pay bills from estate funds. If the deceased owned a business or the estate employs anyone during administration, the EIN is also mandatory for payroll and employment tax reporting.⁴

Deadlines That Start Once You Have the EIN

The EIN triggers filing obligations. Missing these deadlines produces penalties and interest.

Form 1041 (income tax) is due April 15 for calendar-year estates, or by the 15th day of the fourth month after the fiscal year ends. A five-and-a-half-month extension is available by filing Form 7004 before the deadline.⁸
Form 706 (estate tax) is due nine months after the date of death. A six-month filing extension is available if requested before the due date and the estimated tax is paid.⁹

The Form 706 extension gives more time to file the return, not more time to pay the tax. If the estate owes estate tax and does not pay by the nine-month deadline, interest and penalties start accruing even with an approved extension.

Closing the EIN When You’re Done

After the estate has distributed all assets, paid all debts, and filed its final returns, ask the IRS to deactivate the account. The IRS does not technically cancel EINs (once assigned, the number is never reused), but it will close the account so no future filings are expected.¹⁰

Send a letter that includes the estate’s EIN, its legal name, the mailing address, and the reason for closing. Include the original EIN assignment notice if you still have it. Mail the letter to either Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201.¹⁰ File all outstanding returns and pay any taxes owed first. The IRS will not deactivate an account with unfiled returns.

1
Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4
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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. What’s New – Estate and Gift Tax
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Internal Revenue Service. File an Estate Tax Income Tax Return
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Internal Revenue Service. Filing Estate and Gift Tax Returns
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Internal Revenue Service. If You No Longer Need Your EIN