How to Get an EIN for an Estate

Quick Answer

A deceased person’s estate is a separate legal entity for federal tax purposes and needs its own EIN before it can file Form 1041 or receive income under its own name. The EIN is free directly from the IRS — the online application issues it immediately, fax takes about 4 business days, and mail takes about 4 weeks. The executor, administrator, or other fiduciary applies as the responsible party and supplies the decedent’s Social Security number.

When someone dies, their Social Security number essentially retires with them for new income. Wages, interest, dividends, or sale proceeds that arrive after death belong to the estate — and the estate is, in the IRS’s words, "a separate legal entity for federal tax purposes." That separate entity needs its own taxpayer identification number: an employer identification number, or EIN, in the familiar XX-XXXXXXX format.

The good news is that getting one is genuinely simple and genuinely free. The IRS says it plainly: "You never have to pay a fee for an EIN," and warns against websites that charge for what the IRS gives away in minutes. This guide walks through when an estate needs an EIN, how to apply through each channel, and the details that trip up first-time executors.

When an estate needs an EIN

The clearest trigger is the estate income tax return. Every domestic estate with gross income of $600 or more during a tax year must file Form 1041, and the return cannot be filed without an EIN. An estate also needs the EIN earlier than filing time in practice: banks won’t open an estate account without one, and brokers, employers, and other payers need it so post-death income is reported under the estate rather than the decedent’s SSN.

Even a short-lived probate estate needs the number if income reaches $600 — and some estates must file regardless of income, such as when any beneficiary is a nonresident alien. IRS Publication 559 lists applying for the EIN among the personal representative’s first duties for good reason: nearly everything else in estate administration waits on it.

  • Gross income of $600 or more in a tax year means a Form 1041 must be filed — which requires the EIN
  • Banks and brokerages require the EIN to open or retitle estate accounts
  • Payers should be given the estate EIN for income paid after the date of death
  • A nonresident alien beneficiary triggers Form 1041 filing regardless of income

The three ways to apply — and how long each takes

Online is the fast lane. The IRS EIN Assistant issues the number immediately on approval, and the application takes minutes. Two quirks to know before you start: the application must be completed in one sitting (there is no save-for-later), and the session expires after 15 minutes of inactivity, forcing a restart. The online route requires the responsible party to have an SSN or ITIN and the applicant’s principal location to be in the U.S. or its territories.

Fax and mail both use Form SS-4. The IRS says a faxed SS-4 generally comes back with an EIN within 4 business days, while a mailed application takes about 4 weeks. International applicants without a U.S. legal residence or principal place of business can apply by phone at 267-941-1099 (not toll-free).

On the SS-4, check the "Estate" box on line 9a and enter the deceased person’s SSN or ITIN in the space provided — the estate’s identity is anchored to the decedent, not the executor.

One per day: the IRS limits EIN issuance to one per responsible party per day — and for estates, that limit is applied to the decedent, not the executor. An executor handling several estates can still get one EIN per estate per day.

Who is the responsible party?

The IRS defines the responsible party as the person who controls the entity and its funds — for a decedent’s estate, that is "the executor, administrator, personal representative, or other fiduciary." The responsible party must be an actual person, not a company, and nominees cannot apply for an EIN or be listed on Form SS-4.

If the responsible party or the estate’s address later changes, the IRS wants Form 8822-B filed within 60 days of the change.

Estate EIN vs. the decedent’s SSN — which number goes where

The decedent’s final Form 1040 still uses their SSN and covers income received up to the date of death — the IRS treats the final return as computed "as if the person were still alive except that the tax period is usually shorter because it ends on the date of death." Everything received after death is the estate’s income, reported under the EIN on Form 1041.

Give the EIN to every payer of post-death income so 1099s land on the right taxpayer. And keep the numbers in their lanes: the IRS cautions that an EIN is for the entity’s activities only, never a substitute for anyone’s SSN.

When the estate needs a new (or second) number

IRS Publication 1635 draws the line cleanly. A new EIN is needed if a trust is created with estate funds — "such a trust is not simply a continuation of the estate" — or if you represent an estate that operates a business after the owner’s death. A new EIN is NOT needed when the administrator, personal representative, or executor changes, or when the beneficiaries change.

  • New EIN required: a trust funded out of the estate (the trust gets its own number)
  • New EIN required: the estate operates the decedent’s business after death
  • No new EIN: the executor or administrator is replaced
  • No new EIN: beneficiaries change

Frequently asked questions

Does it cost anything to get an EIN for an estate?⌄
No. The IRS states directly: "You never have to pay a fee for an EIN" and "You can get an EIN for free directly from the IRS in minutes." Websites that charge for EIN filing are reselling a free government service — the IRS itself warns about them.
How fast can I get the estate’s EIN?⌄
Immediately, if you use the IRS online EIN Assistant and the application is approved — the number is issued at the end of the session. Fax applications on Form SS-4 generally return an EIN within 4 business days; mailed applications take about 4 weeks.
Whose SSN goes on the application — mine or the deceased person’s?⌄
Both appear, in different places. The decedent’s SSN or ITIN goes on Form SS-4 line 9a next to the "Estate" checkbox, because the estate’s identity is tied to the person who died. You, as executor or administrator, are listed as the responsible party with your own taxpayer identification number.
Does a small estate that earns almost nothing still need an EIN?⌄
If the estate’s gross income stays under $600 for the tax year, no beneficiary is a nonresident alien, and no Form 1041 filing trigger applies, a return isn’t required — but you may still need the EIN practically, because banks require one to open an estate account. Once gross income reaches $600, Form 1041 (and therefore the EIN) is mandatory.
Can I use the estate EIN for the trust the will creates?⌄
No. A trust created with estate funds is a separate entity and needs its own EIN — IRS Publication 1635 is explicit that such a trust "is not simply a continuation of the estate."
Does the decedent’s final tax return use the estate EIN?⌄
No. The final Form 1040 covers income through the date of death and uses the decedent’s own SSN. The estate EIN is only for income the estate receives after death, reported on Form 1041.

Related guides

More in Estates, Trusts & Form 1041

Official sources

Tax rules, rates and deadlines change — verify current requirements against the IRS sources above before acting. This guide is general information, not tax or legal advice.

Ready to file the estate’s Form 1041?

Once the estate has its EIN, TaxFilingCenter e-files Form 1041 with the IRS — guided data entry, built-in validation, and an electronic acknowledgment when the IRS accepts the return.

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