How Do I Apply for an Estate Tax Identification Number: The Ultimate 2025 Executor’s Guide

Understanding how do I apply for an estate tax identification number is essential for anyone responsible for managing the estate of a deceased person in the United States. Whether you are a first-time executor or a legal administrator with experience, securing this number is one of the earliest and most important steps in estate settlement.

As of 2025, the IRS has updated parts of the application process, making it more efficient, but also introducing stricter identity verification steps to prevent fraud. Executors and administrators must understand the timeline, documentation, and legal requirements to ensure the estate remains compliant from day one.

This comprehensive guide walks through everything you need to know — including what the number is, why it’s needed, how to apply online or via mail, real-world examples, common mistakes, IRS updates, and FAQs — so you can complete the process with confidence.

What Is an Estate Tax Identification Number and Why It Matters

An Estate Tax Identification Number, also referred to as an Estate EIN (Employer Identification Number), is a nine-digit number issued by the IRS to identify an estate as a separate taxable entity.

When a person dies, their estate often continues to receive income — through investments, property rentals, or business operations — even after death. Since the individual’s Social Security Number can no longer be used for new transactions, the estate must operate under its own unique number.

This number allows the executor to:

• Open an estate bank account to collect and manage funds.
• File tax returns (such as Form 1041 for estate income and Form 706 for federal estate tax, if required).
• Report investment or business income earned after death.
• Pay estate debts and taxes using estate funds.
• Distribute assets to beneficiaries in a legally compliant manner.

Think of the EIN as the “Social Security Number” for the estate. Without it, almost every financial or legal step after death becomes complicated.

Who Needs to Apply for an Estate Tax Identification Number

Not every estate must file federal estate tax returns, but many still require an EIN. You’ll need to apply for one if any of the following apply:

• The estate generates more than $600 in annual income after the date of death.
• The estate receives interest, dividends, rental income, or business income.
• You plan to open a bank, brokerage, or trust account for the estate.
• The estate must file Form 1041 (U.S. Income Tax Return for Estates and Trusts).
• The total value of the estate exceeds the federal estate tax exemption ($13.61 million in 2025), requiring Form 706.
• The deceased’s living trust becomes irrevocable upon death and must now file taxes separately.
• The estate will be open for an extended period, such as when dealing with real estate sales or ongoing income streams.

Even small estates often find it useful to get an EIN to keep financial matters organized and clearly separated from the executor’s personal finances.

When Should You Apply for the EIN

The best time to apply for the estate tax identification number is as soon as you are legally appointed as executor or administrator by the probate court.

Typically, this occurs within a few weeks of death. Applying early allows you to:

• Open financial accounts quickly.
• Begin collecting income such as insurance payouts or investment proceeds.
• Pay immediate estate expenses like funeral costs, property taxes, or insurance.
• Avoid penalties for late tax filings.

Tip: You do not have to wait until probate is fully complete. As soon as you receive your Letters Testamentary (for executors named in a will) or Letters of Administration (for court-appointed administrators), you can begin the EIN application process.

Step-by-Step Guide: How Do I Apply for an Estate Tax Identification Number

Applying for an Estate EIN is free and can be done in several ways. The IRS recommends using its online application system, but mail and fax options remain available for certain cases.

Below is a detailed, executor-focused breakdown of the process:

Step 1: Gather the Required Information

Before you begin the application, have the following ready:

• Full legal name of the deceased
• Deceased’s Social Security Number
• Date of death
• Executor or administrator’s full legal name, address, and Social Security Number
• Estate’s official legal name (e.g., “Estate of Mary L. Johnson, Deceased”)
• Mailing address for IRS correspondence (usually the executor’s address)
• Probate court documents (Letters Testamentary or Administration)

Having everything on hand prevents errors and ensures the application can be completed in one sitting.

Step 2: Choose Your Application Method

Step 3: Complete the Application

If Applying Online:

1. Access the IRS EIN Assistant.
2. Select “Estate” as the entity type.
3. Fill out the details for the estate and executor.
4. Review carefully—mistakes can cause delays.
5. Submit the application.
6. Download and save your EIN Confirmation Letter (PDF) immediately.

This method gives you the EIN instantly, making it ideal for time-sensitive situations.

If Applying by Fax or Mail:

• Fill out Form SS-4 in black ink, clearly and completely.
• Line 1: Enter the official estate name.
• Line 3: Executor’s name.
• Line 9a: Check “Estate.”
• Sign and date the form as the responsible party.
• Fax or mail to the correct IRS processing center based on your state.

Mailing can take over a month during busy IRS periods, so it’s best reserved for cases where online is not possible.

Step 4: Secure and Use the EIN

Once you receive the EIN:

• Keep the confirmation in a safe and accessible place.
• Use the number to open estate bank accounts.
• Provide it to financial institutions, attorneys, and tax preparers.
• Use it for all IRS forms and tax filings for the estate.
• Never mix it with your personal Social Security Number.

Executor Tip: Using the EIN to Open Estate Accounts

After you receive the EIN, one of the first practical steps is to open an estate bank account. This is where insurance proceeds, investment income, and sale proceeds will be deposited.

Here’s what you’ll typically need:

• Certified death certificate
• Court appointment papers (Letters Testamentary/Administration)
• EIN confirmation letter
• Executor’s photo ID

This account becomes the hub for paying debts, taxes, and eventually distributing assets to beneficiaries. It also ensures clear accounting records, which is vital during probate.

Real-Life Example: Why Timing Matters

Consider this example:

John passes away in January. His daughter, Emily, is named executor in the will and receives her Letters Testamentary in February. Emily delays applying for the estate EIN until April. As a result, she cannot open an estate bank account to deposit a $20,000 life insurance payout, causing delays in paying property taxes. Additionally, the estate earns $1,000 in investment income between February and April but misses the first estimated tax payment deadline. The estate faces a penalty.

Had Emily applied immediately in February, the estate could have avoided penalties and cash flow issues.

Common Mistakes to Avoid When Applying

Mistakes can lead to serious delays or legal complications. Avoid these frequent errors:

• Using the deceased’s SSN for transactions after death.
• Misspelling the estate name on Form SS-4 or online forms.
• Applying before official executor appointment.
• Submitting incomplete or illegible forms by mail or fax.
• Failing to download and store the EIN confirmation PDF.
• Mixing personal and estate funds in the same bank account.

Pro Tip: Triple-check all details before submission. A 5-minute review can save weeks of processing time.

IRS Modernization: 2025 Updates That Affect Applications

The IRS has introduced several improvements to the estate EIN application system in 2025:

• Enhanced Identity Verification: Executors must use IRS Secure Access for online applications, reducing fraud risk.
• Error Correction Tools: Online applicants can fix minor mistakes without starting over.
• Status Tracking: Fax and mail applicants can now check status online through the “Where’s My EIN?” feature.
• Faster Communication: Some follow-up questions are now handled through secure IRS messaging, speeding up issue resolution.

These updates mean executors have more control and transparency throughout the application process.

What Happens After You Receive the EIN

After securing the EIN, your responsibilities as executor continue:

• File Form 1041 if the estate earns more than $600 in a year.
• File Form 706 if the estate exceeds the federal estate tax exemption.
• Keep detailed accounting records for probate and IRS review.
• Use the EIN until the estate is fully closed and all taxes are paid.
• Notify financial institutions and government agencies using the EIN.

When the estate is fully settled, the EIN is retired; there is no need to “cancel” it separately.

Frequently Asked Questions (FAQ)

1. Can I use the deceased’s Social Security Number instead of applying for an EIN?

No. The estate is a separate legal entity, and using the deceased’s SSN is not allowed for post-death financial activities or tax filings.

2. What if there are multiple executors?

One executor applies for the EIN as the “responsible party.” This person will handle IRS communications on behalf of the estate.

3. Does every estate need to file a federal estate tax return?

No. Only estates exceeding the federal exemption ($13.61 million in 2025) must file Form 706. However, estates with income over $600 must file Form 1041 annually.

Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Executors and administrators should consult a qualified attorney or tax professional regarding their specific circumstances.