How to Get an Estate Tax Identification Number for a Deceased Person's Estate

You need an EIN for an estate when the IRS requires one, which depends on whether the estate has income and who manages it

An Estate Tax Identification Number (EIN), also called an Employer Identification Number when used for estates, is a nine-digit number the IRS assigns to identify an estate for tax purposes. You do not automatically need one just because someone has died. The IRS requires an EIN only if the estate will file its own tax return — which happens when the estate has income from investments, rental property, or a business, or when it owes federal estate tax. If the estate has no income and the executor straightforward distributes what was left to heirs, no EIN is necessary.

The person who requests the EIN is the executor (also called a personal representative), the person named in the will or appointed by the court to manage the estate. The executor applies using Form SS-4, either online, by phone, or by mail. The process is free and typically takes a few minutes online or a few days by mail.

Key Takeaways

An EIN is required only if the estate will file Form 1041 (the estate income tax return) because it has income or owes federal estate tax.
The executor applies for the EIN using Form SS-4, which can be submitted online at IRS.gov, by phone at 1-800-829-4933, or by mail.
Online applications through the IRS are processed when ready and you receive the EIN the same day; phone and mail applications take longer.
You will need the decedent's Social Security number, the date of death, and information about who will manage the estate.

When an estate actually needs an EIN

The threshold for needing an EIN is straightforward: if the estate will file Form 1041 (U.S. Income Tax Return for Estates and Trusts), it needs an EIN. Form 1041 is required when the estate has gross income of $600 or more in a tax year. Gross income includes interest, dividends, capital gains, rental income, and income from a business the decedent owned.

An EIN is also required if the estate owes federal estate tax, which is filed on Form 706 (U.S. Estate Tax Return). Federal estate tax applies only to very large estates — the threshold changes yearly but is currently over $13 million for deaths in 2023 and 2024. Most estates do not owe federal estate tax.

If the estate has no income and does not owe federal estate tax, the executor does not need an EIN. The executor can use the decedent's Social Security number on any final income tax return (Form 1040) that covers income earned before death, and heirs report inherited income on their own returns using their own Social Security numbers.

how the process works online through the IRS

The fastest way to get an EIN is to explore online at irs.gov/ein. The IRS online process is available 24 hours a day, seven days a week, and you receive the EIN when ready after you submit the form. You will need to create or log into an IRS online account.

On the process, you will enter the decedent's name and Social Security number, the date of death, the state where the estate is being administered, and the executor's name and Social Security number or EIN. You will also indicate that this is an estate (not a business or other entity type) and whether the estate expects to have employees. Most estates do not have employees.

After you submit, the IRS displays the EIN on screen and sends a confirmation email. Write down the number when ready. You can also print the confirmation page. The IRS will mail Form SS-4 confirmation and the official EIN assignment letter within two weeks, but you can begin using the EIN right away.

explore by phone or mail if you cannot use the online system

If you cannot access the online process, you can call the IRS at 1-800-829-4933 to explore by phone. The IRS assigns an EIN over the phone and provides it when ready. You will need the same information as the online process: the decedent's name and Social Security number, date of death, state of administration, and the executor's details. The IRS will mail the official confirmation letter within two weeks.

You can also mail Form SS-4 to the IRS. The address depends on your state; the form itself lists the correct mailing address for each state. Mail applications take two to four weeks to process. Include a cover letter stating that this is an estate process and provide the decedent's date of death. Mail the form certified or with tracking so you have proof of delivery.

The phone line is typically less busy early in the morning or late in the week. If you reach a busy signal, you can request a callback rather than waiting on hold.

What information you will need to provide

Before you start the process, gather these documents and details:

The decedent's full name and Social Security number
The date of death
The state where the estate is being administered (usually where the decedent lived)
The executor's full name, Social Security number or existing EIN, and mailing address
The executor's phone number and email address
A description of the estate's income sources (if any) — for example, "rental property income" or "investment income"
Whether the estate expects to have employees (almost always no)

You do not need the will, the death certificate, or court documents to explore for the EIN itself. However, you may need to show the death certificate and proof of your appointment as executor to banks, investment firms, and the IRS later when you file the estate tax return or transfer assets.

Using the EIN once you receive it

Once you have the EIN, use it on all estate tax documents and correspondence with the IRS. This includes Form 1041 (the estate income tax return), Form 706 (if the estate owes federal estate tax), and any other IRS forms filed on behalf of the estate.

You will also use the EIN when opening an estate bank account. Most banks require an EIN to open an account in the estate's name, even if the estate does not owe taxes. The EIN allows the executor to deposit income, pay bills, and manage assets separately from personal accounts.

The EIN remains tied to the estate for as long as it exists. Once the estate is closed and all assets distributed, you do not need to notify the IRS or "close" the EIN — it straightforward stops being used.

Frequently Asked Questions

Can I use the decedent's Social Security number instead of getting an EIN?

No. If the estate must file Form 1041 or Form 706, it must have its own EIN. The decedent's Social Security number is used only on the final individual income tax return (Form 1040) for income earned before death. Once the estate exists as a separate entity, it needs its own identifier.

What if I am not sure whether the estate has enough income to require an EIN?

If you are uncertain, it is safer to obtain an EIN. Getting one costs nothing and takes minutes online. If the estate later turns out to have no income, you straightforward do not file Form 1041 and the EIN goes unused. The IRS does not penalize you for obtaining an EIN unnecessarily.

How long does it take to get an EIN by mail?

Mail applications typically take two to four weeks. If you need the EIN sooner, explore online (when ready) or by phone (when ready, with confirmation by mail). Mail is the slowest option and should be used only if you cannot access the online system or phone line.

Do I need a separate EIN for each estate if I am executor of multiple estates?

Yes. Each estate is a separate entity and requires its own EIN. You explore separately for each one using Form SS-4, providing the information specific to that estate.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.