IRS Estate Tax ID: How to Apply and Close the Estate’s Account

To get an IRS estate tax ID, the executor or court-appointed administrator applies for an Employer Identification Number (EIN) using Form SS-4. The fastest way is the IRS online application at IRS.gov/EIN, which issues the nine-digit number immediately, at no cost, in about ten minutes. Every estate that earns income after the date of death needs this number before it can open a bank account, pay bills, or file tax returns.

Why the Estate Needs Its Own Number

When someone dies, their estate becomes a separate entity for tax purposes. Any income the estate earns after the date of death — interest on bank accounts, stock dividends, rent from property — gets reported under the estate’s EIN rather than the deceased person’s Social Security Number. If the estate’s gross income reaches $600 or more during any tax year, the executor must file Form 1041, the federal income tax return for estates and trusts.¹

Beyond tax filing, the EIN unlocks the estate’s financial infrastructure. Banks require it to open an account in the estate’s name, which is where the executor deposits income, pays debts, and holds funds before distributing them to beneficiaries.² Brokerages and other financial institutions also need the EIN to re-register accounts and issue tax forms to the estate rather than the deceased person.

Who Can Apply

The IRS calls the person who applies the “responsible party.” For an estate, that means the executor named in the will, or the administrator appointed by a probate court when there’s no will. This person has the legal authority to manage the deceased person’s assets and bind the estate to tax obligations.³

The responsible party must be an individual. You can’t list a business, law firm, or trust company. The form requires the responsible party’s full legal name and Social Security Number or Individual Taxpayer Identification Number.⁴

An attorney or CPA can handle the paperwork through the third-party designee section on Form SS-4. The designee can complete and submit the form and receive the newly assigned EIN, but the executor still signs the application, and the designee’s authority ends the moment the number is assigned.⁴

What to Gather Before You Start

The online tool times out after 15 minutes of inactivity, and there’s no way to save your progress. Have everything ready.

Estate’s legal name, typically the decedent’s name followed by “Estate” (for example, “Jane Smith Estate”).
Decedent’s Social Security Number, which links the estate to the deceased person.⁴
Date of death, which establishes when the estate came into legal existence and starts its first tax year.⁵
Responsible party’s name and SSN or ITIN.³
Mailing address, usually the executor’s, since that’s where IRS correspondence will go.
Entity type: select “Estate” on the application.
Closing month of the accounting year (see below).

Choosing an Accounting Period

The application asks for the estate’s tax year-end. Unlike individuals, who are locked into a calendar year, estates can choose a fiscal year ending on the last day of any month.⁶ You make the election on the estate’s first Form 1041, but you need to decide now because the application asks for the closing month.

A fiscal year can buy time. If someone died in September 2026 and you select a fiscal year ending in August, the estate’s first tax year runs from September 2026 through August 2027, giving you nearly a full year before the first Form 1041 is due. The return is due by the 15th day of the fourth month after the tax year ends, so an August year-end means a December 15 deadline.⁷ Calendar-year estates follow the standard April 15 deadline.

How to Apply

Online

The IRS online EIN application at IRS.gov/EIN is the fastest route. You answer a series of questions that mirror Form SS-4, and the system issues your EIN immediately upon completion.⁸

The tool is not available around the clock. It’s accessible Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern Time, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.⁸ Off-hours access returns an error page with no explanation, which has confused many executors.

Fax

Complete a paper Form SS-4 and fax it to the IRS. For applicants in any of the 50 states or the District of Columbia, the fax number is 855-641-6935.⁹ The IRS generally faxes the EIN back within four business days.⁵

Mail

You can also mail the completed Form SS-4 to the IRS service center listed in the form’s instructions. Expect roughly four weeks for the EIN to arrive.⁵ Given that estate bank accounts and tax filings often can’t wait a month, mail should be your last resort.

Don’t Pay Anyone for This Number

The IRS issues EINs for free. Scam websites disguise themselves as official IRS portals and charge $100 or more to file what is the same free application. The IRS explicitly warns that there is no fee for obtaining an EIN.⁸ If the URL doesn’t end in .gov, close the tab.

Estate Income Tax vs. Federal Estate Tax

The phrase “estate tax ID” trips people up because two different taxes involve estates. The EIN you’re applying for is used primarily for the estate’s income tax return (Form 1041), which reports money the estate earns after the person dies. That return is due whenever gross income hits $600 or more.¹

The federal estate tax is a different tax entirely. It taxes the transfer of the deceased person’s assets to heirs, and it only applies when the total estate exceeds the basic exclusion amount, which is $15,000,000 for people who die in 2026.¹⁰ That return (Form 706) also uses the estate’s EIN, but the vast majority of estates never need to file it. Most executors need the EIN for Form 1041, not Form 706.

The Decedent’s Final 1040 Does Not Use the EIN

The estate’s EIN is not used for the deceased person’s final Form 1040. That individual return covers income the person earned from January 1 through the date of death and gets filed under their Social Security Number, just as if they were still alive.¹¹ The executor or surviving spouse signs and files it. Any income earned after the date of death goes on the estate’s Form 1041 under the EIN.

Getting this split wrong is a common mistake. Reporting post-death income on the final 1040 using the decedent’s SSN can prompt the IRS to send notices to a dead person, a paperwork headache that’s entirely avoidable.

After You Have the Number

The EIN immediately replaces the decedent’s Social Security Number for all estate-related financial activity. Open an estate bank account using the EIN and the estate’s legal name. Provide the number to every financial institution that holds the decedent’s assets so they can re-title accounts and direct future 1099s and other tax forms to the estate rather than the deceased person.

The EIN goes on every Form 1041 you file for the estate. It also appears on each Schedule K-1 you prepare for beneficiaries who receive distributions or are allocated income. Deliver each beneficiary’s K-1 by the date the Form 1041 is due.¹

Closing the Estate’s Account

Once you’ve distributed all assets, paid all debts, and filed the final Form 1041, close the estate’s tax account with the IRS. On the final Form 1041, check the “Final return” box in Item F and mark each beneficiary’s Schedule K-1 as “Final K-1.”¹²

The IRS does not technically cancel an EIN. Once assigned, that number permanently belongs to the estate. You can deactivate it by sending a letter to the IRS that includes the EIN, the estate’s legal name, the mailing address, and your reason for closing the account. All outstanding returns must be filed and any taxes owed must be paid before the IRS will process the deactivation.¹³

1
Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1
2
Internal Revenue Service. Information for Executors
3
Internal Revenue Service. Responsible Parties and Nominees
4
Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Instructions for Form SS-4
6
Office of the Law Revision Counsel. 26 USC 441 – Period for Computation of Taxable Income
7
Internal Revenue Service. Forms 1041 and 1041-A – When to File
8
Internal Revenue Service. Get an Employer Identification Number
9
Internal Revenue Service. Where to File Your Taxes for Form SS-4
10
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026, Including Amendments From the One, Big, Beautiful Bill
11
Internal Revenue Service. Filing a Final Federal Tax Return for Someone Who Has Died
12
Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1
13
Internal Revenue Service. If You No Longer Need Your EIN