How to Get an EIN for an Estate (IRS Form SS-4 Guide)

Why an Estate Needs an EIN

When someone dies, their Social Security number can no longer be used for tax purposes on new income. If the estate earns any income after the date of death — even a few dollars of bank interest — the IRS requires a separate Employer Identification Number (EIN) to track that income.

Think of the EIN as the estate's Social Security number. You will use it to open an estate bank account, file the estate's tax return (Form 1041), and communicate with the IRS about estate matters.

When You Need an EIN

You need an estate EIN if any of the following are true:

• The estate earns income after the date of death (interest, dividends, rent, business income)
• You need to open an estate bank account
• You plan to file Form 1041 (estate income tax return)
• The estate has employees or pays contractors

In practice, nearly every estate needs one. The application is free and takes about 10 minutes.

How to Apply: Three Methods

Online (recommended). The IRS EIN Assistant at irs.gov is available Monday through Friday, 7 AM to 10 PM Eastern. You receive your EIN immediately upon completion. This is the fastest and most reliable method.

By fax. Complete Form SS-4 and fax it to the IRS. You should receive your EIN within four business days.

By mail. Complete Form SS-4 and mail it to the IRS. Processing takes four to six weeks. Only use this method if you cannot apply online or by fax.

Step-by-Step: Online Application

Step 1: Go to the IRS EIN Assistant. Select "Estate" as the type of entity.

Step 2: Enter the deceased's information — full legal name, Social Security number, and date of death.

Step 3: Enter the executor's or administrator's information — your name, SSN, and address. You are the "responsible party."

Step 4: Specify the reason as "Estate of a deceased individual."

Step 5: Indicate whether the estate will have employees (usually no), the expected income level, and the closing month of the estate's accounting year (typically December).

Step 6: Review and submit. Your EIN is assigned immediately. Print the confirmation — you will not be able to retrieve it online later.

Common Mistakes to Avoid

Using the deceased's SSN instead of the new EIN. After receiving the EIN, use it for all estate tax matters. The deceased's SSN is only used on their final personal tax return (Form 1040).

Applying multiple times. If the online system times out, do not start over — it may have already assigned an EIN. Call the IRS Business & Specialty Tax Line at 1-800-829-4933 to check.

Forgetting to file Form 56. After obtaining the EIN, file Form 56 (Notice Concerning Fiduciary Relationship) to formally tell the IRS that you are the estate's representative.

Your Next Step

LastingPath's SS-4 wizard pre-fills the form with your estate information and walks you through each field with plain-English explanations. Start the SS-4 wizard to get your estate's EIN today.