What an Estate Tax ID Is and When You Need One

An Estate Tax Identification Number (also called an EIN for an estate) is a nine-digit number the IRS issues to identify an estate for tax purposes. You need one if you are the executor or administrator of an estate and the estate will file its own tax return, earn income after the person dies, or hold assets that generate taxable income.

The estate itself — not the individual beneficiaries — gets the number. It works like a Social Security number for the estate, allowing you to open a bank account in the estate's name, file Form 1041 (the estate income tax return), and report income from property, investments, or business interests the deceased person owned.

You do not need an Estate Tax ID if the estate is very small, closes quickly, or has no income. But if the estate will exist for more than a few months or will earn any interest, dividends, or rental income, the IRS expects you to get one.

Key Takeaways

  • You request an Estate Tax ID from the IRS using Form SS-4, either online, by phone, fax, or mail.
  • The online process through IRS.gov gives you a number when ready, while mail takes two to four weeks.
  • You will need the estate's legal name, the date the person died, and your name and Social Security number as the executor.
  • Once you have the number, use it to open an estate bank account and file any tax returns the estate owes.

How to Request an Estate Tax ID Online

The fastest way to get an Estate Tax ID is through the IRS website. Go to irs.gov, search for "explore for an EIN Online," and you will land on the IRS's online EIN process tool. The system walks you through a form that takes about 10 minutes to complete.

You will enter the estate's legal name (usually "Estate of [Deceased Person's Name]"), the date of death, your name and Social Security number as executor, and your contact information. The IRS will ask whether the estate is a trust, a probate estate, or something else — select "Probate Estate" if the estate went through or is going through court probate, or "Trust" if it is a living trust or testamentary trust.

When you submit the form online, the IRS issues the number when ready. You can print a confirmation page with the number right away and use it to open a bank account the same day. This is the route most executors choose because there is no waiting.

explore by Phone, Fax, or Mail

If you cannot use the online tool, you can request an Estate Tax ID by phone, fax, or mail using Form SS-4 (process for an Employer Identification Number). You can read the form from irs.gov or request a copy by calling the IRS at 1-800-829-4933.

By phone: Call the IRS Business and Specialty Tax Line at 1-800-829-4933. Have your information ready (estate name, date of death, your name and SSN). The IRS will issue the number over the phone and mail you a confirmation letter within two weeks.

By fax or mail: Complete Form SS-4 and fax it to the IRS fax number listed on the form (it varies by state), or mail it to the IRS address for your state. Processing takes two to four weeks by mail, one to two weeks by fax. You will receive a confirmation letter with the number.

What Information You Will Need

Before you start, gather these documents and details:

  • The deceased person's full legal name and date of death
  • The estate's legal name (usually "Estate of [Name]")
  • Your full name, Social Security number, and address (as executor)
  • A phone number where the IRS can reach you
  • The date the estate was created (usually the date of death, or the date the will was admitted to probate)
  • Whether the estate is a probate estate, trust, or other type

You do not need the death certificate or court documents to request the number, though you should have them on hand for your records. The IRS does not ask for them during the process.

Opening a Bank Account With Your Estate Tax ID

Once you have the Estate Tax ID, you can open a bank account in the estate's name. This account holds the estate's money separately from your personal accounts and makes it clear to beneficiaries and creditors that the funds belong to the estate, not to you personally.

Go to a bank and tell them you want to open an estate account. Bring the confirmation letter or printout with your Estate Tax ID, a copy of the death certificate, and proof that you are the executor (usually a court order or certified copy of the will). Some banks also ask for your personal ID.

The bank will set up the account in the name "Estate of [Deceased Person's Name]" and link it to the Estate Tax ID. You can then deposit any money the estate receives — from selling property, life insurance payouts, or liquidating investments — into this account.

Filing Estate Tax Returns With Your Estate Tax ID

If the estate earns income during the year it exists, you will file Form 1041 (U.S. Income Tax Return for Estates and Trusts) with the IRS. This form reports all income the estate earned — interest, dividends, rental income, capital gains from selling property — and shows how much was distributed to beneficiaries.

You file Form 1041 using the Estate Tax ID, not the deceased person's Social Security number. The important date is usually April 15 of the year after the estate earned the income, though you can request an extension. If the estate earned less than a certain amount (which varies by year), you may not need to file at all — check the Form 1041 instructions on irs.gov.

You will also use the Estate Tax ID on any other tax documents the estate files, such as Form 1099s if the estate received interest or dividends, or Form K-1 if the estate is a trust that distributes income to beneficiaries.

What Happens After You Get Your Estate Tax ID

Once you have the number, keep it in a safe place. You will use it for the life of the estate — which could be a few months for a straightforward estate or several years for a complex one. Write it down and store it with the death certificate, will, and other estate documents.

The Estate Tax ID does not expire. Even after the estate closes and you distribute all assets to beneficiaries, the IRS keeps the number on file. If questions arise about the estate's taxes years later, you may need to reference it.

If you lose the number, you can call the IRS at 1-800-829-4933 and provide your name and the estate's name, and they will look it up for you. You can also find it on any correspondence the IRS sent you about the estate.

Frequently Asked Questions

Do I need an Estate Tax ID if the estate has no income?

If the estate will close within a few months and has no income, you may not need one. But if the estate will exist for more than a few months, earns any interest or dividends, or holds rental property, you should get one. When in doubt, request it — there is no penalty for having one you do not use.

Can I use the deceased person's Social Security number instead of getting an Estate Tax ID?

No. Once a person dies, the IRS stops accepting tax returns filed under their Social Security number. The estate must have its own EIN to file Form 1041 and open a bank account. This is a legal requirement, not optional.

How long does it take to get an Estate Tax ID?

Online is when ready — you get the number the same day. By phone, you get it over the phone and receive a confirmation letter within two weeks. By fax, expect one to two weeks. By mail, allow two to four weeks. Most executors choose online for speed.

What if I am the beneficiary but not the executor — do I need an Estate Tax ID?

No. Only the executor or administrator needs to request the Estate Tax ID. As a beneficiary, you will receive a Form K-1 or other tax document showing your share of estate income, which you report on your personal tax return using your own Social Security number.

Can I request an Estate Tax ID before the will goes through probate?

Yes. You can request one as soon as you are appointed executor, even if probate is still pending. The IRS only needs the date of death and your name as executor — you do not have to wait for a court order.