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

What Is an EIN and Why Does an Estate Need One?

An Employer Identification Number (EIN) is a nine-digit tax ID number issued by the IRS — it functions like a Social Security Number, but for a business or, in this case, an estate. Most estates that go through formal administration need an EIN.

You'll need an EIN to open an estate bank account (virtually all banks require it), to receive assets that need to be retitled into the estate, and to file Form 1041 (the estate's income tax return) if the estate generates more than $600 in income during administration. Even if you're not sure whether you'll need it, getting an EIN early is low-effort and costs nothing.

The Three Ways to Apply

Online (Recommended — Instant): The fastest method is the IRS online EIN Assistant at irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online. The process takes about 15 minutes, and you receive your EIN immediately upon completion. You must complete the application in a single session — it cannot be saved and resumed. The online system is available Monday–Friday, 7 AM to 10 PM Eastern time.

By Fax (4 Business Days): Download Form SS-4 from irs.gov, complete it, and fax it to the IRS. Include your fax number so the IRS can fax the EIN back to you. Processing typically takes about 4 business days.

By Mail (4–5 Weeks): Mail the completed Form SS-4 to the IRS address listed in the form instructions. Processing takes 4–5 weeks. Only use this method if you have plenty of time and no urgent need for the EIN.

How to Complete Form SS-4 for an Estate

Line 1 (Legal name): Enter "Estate of [Full Legal Name of Deceased]" — for example, "Estate of Margaret Anne Williams."

Line 2 (Trade name): Leave blank.

Line 3 (Executor/administrator name): Your full name and address.

Line 9a (Entity type): Select "Estate (SSN of decedent)" and enter the deceased person's Social Security Number on Line 9b.

Line 11 (Date business started): Enter the date of death.

Line 12 (Closing month of accounting year): For most estates, use December (the calendar year end).

Line 16 (Reason for applying): Select "Estate of a decedent" or "Banking purpose."

Common Mistakes to Avoid

The biggest mistake executors make is using the deceased person's SSN instead of getting an EIN. The deceased's SSN should no longer be used for tax purposes after death — all estate financial activity requires the EIN.

The second most common mistake is selecting the wrong entity type. Estates are not trusts, not LLCs, not partnerships. Select "Estate" specifically. If you mistakenly apply as a trust, you'll need to call the IRS Business & Specialty Tax Line (1-800-829-4933) to correct it.

Also note: the person who applies online must have their own valid SSN or ITIN to authenticate during the online process.

After You Get the EIN

Write it down and keep it somewhere safe — you'll use it constantly throughout estate administration. Provide it when opening the estate bank account, when filing any estate tax returns, and any time a financial institution asks for the estate's tax ID.