Estates
EIN for Estate of Deceased Person: Free IRS Application Guide (2026)
Get a free EIN for the estate of a deceased person. The executor files Form SS-4 online (instant), by fax (4-7 days), or by phone. No fee from the IRS.
Losing a family member is difficult. Managing their estate adds legal and financial complexity. One of the executor's first responsibilities is obtaining an EIN for the estate so that financial transactions can proceed. Without an EIN, the executor cannot open an estate bank account, collect the decedent's assets, pay outstanding debts, or file the estate's tax return. This guide explains the process clearly and completely.
For general EIN information, see who needs an EIN. If the deceased person had a trust, see our EIN for trust guide -- the trust needs a separate EIN.
Requirements
Why Does an Estate Need Its Own EIN?
2.8 million estate tax returns and Form 1041s are filed annually, each requiring an EIN. When a person dies, their estate becomes a separate legal and tax entity. The deceased person's SSN cannot be used for estate transactions. The estate needs its own identifier -- an EIN -- for 5 core purposes:
5 Reasons Every Estate Needs Its Own EIN
Estate Tax Return (Form 1041)
Estate Bank Account
Asset Collection and Transfer
Debt Payment and Creditor Notices
Distribution to Heirs
Executor Role
Who Can Apply for an Estate EIN?
Only the executor, personal representative, or administrator of the estate can apply for an estate EIN. This person is either named in the deceased person's will or appointed by the probate court (if there is no will or the named executor cannot serve).
Executor named in the will: If the deceased person's will names you as executor, you have the authority to apply for the estate's EIN once the court accepts the will (usually at the initial probate hearing). Many jurisdictions issue Letters Testamentary at this point, which formally authorize your role.
Administrator appointed by the court: If there is no will (intestate estate), the probate court appoints an administrator. The court issues Letters of Administration, which give the administrator the same authority as an executor, including the ability to apply for the estate's EIN.
On the EIN application, the executor or administrator is listed as the "responsible party." You provide your own SSN or ITIN (not the deceased person's SSN) and your own name and address. The EIN is issued to the estate, with you identified as the person managing it.
Step by Step
How Do You Apply for an EIN for an Estate?
The executor applies for the estate's EIN using Form SS-4. You will need the deceased person's legal name, date of death, and SSN. Here is the process:
For US-Based Executors (with SSN or ITIN):
- Go to the IRS EIN Assistant at irs.gov
- Select "Estate" as your entity type
- Select "Estate of a deceased individual"
- Enter the executor's name and SSN or ITIN as the responsible party
- Provide the estate's legal name (e.g., "Estate of John Smith")
- Enter the deceased person's SSN and date of death
- Provide the estate's mailing address (usually the executor's address)
- Submit and receive the EIN instantly
For Non-US Executors (without SSN or ITIN):
- Complete Form SS-4 selecting "Estate" as entity type
- Enter the executor's name and passport number
- Provide the estate's legal name and the decedent's information
- Fax the form to the IRS at 855-215-1627
- Wait 4-7 business days for processing
- Receive your EIN confirmation by fax
Or let ein.so handle the process for $49 (Standard) or $97 (Express). Start your application.
Tax Obligations
What Tax Returns Does the Executor File for the Estate?
The executor files 2 to 3 separate tax returns, each with a different identification number. Estates with gross income of $600 or more must file Form 1041. Estates valued above $13.99 million (2026 exemption) must also file Form 706.
Estate EIN Timeline: Filing Deadlines
| Form | Uses EIN? | Deadline | Threshold |
|---|---|---|---|
| Final Form 1040 | No (uses decedent's SSN) | April 15 of following year | Standard filing thresholds |
| Form 1041 (Estate Income) | Yes (estate's EIN) | April 15 or fiscal year end + 3.5 months | $600+ gross income |
| Form 706 (Estate Tax) | No (uses decedent's SSN) | 9 months after death (6-month extension available) | Gross estate over $13.99M (2026) |
| Schedule K-1 (to heirs) | Yes (estate's EIN) | Filed with Form 1041 | Any distribution to beneficiaries |
Final Form 1040 vs Form 1041
Final Form 1040 (Personal): This return covers the deceased person's income from January 1 to the date of death. It uses the deceased person's SSN. The executor files this return for the final time.
Form 1041 (Estate): This return covers income earned by estate assets after the date of death. It uses the estate's EIN. Examples include interest on bank accounts, dividends from stocks, rental income from property, and capital gains from asset sales during estate administration.
Form 706 (Estate Tax): If the estate's gross value exceeds the federal estate tax exemption ($13.99 million in 2026), the executor must also file Form 706. This is the federal estate tax return, which calculates the tax owed on the value of the estate. Form 706 uses the decedent's SSN, not the estate's EIN.
The estate's EIN is primarily used for Form 1041. The executor continues filing Form 1041 each year until all estate assets are distributed and the estate is closed. For more about the EIN application process, see our how to get an EIN guide.
Related Entity
Does the Estate Need a Separate EIN from the Trust?
Yes -- the estate and trust are 2 separate entities requiring 2 separate EINs, 2 separate Form 1041 filings, and 2 separate bank accounts. Mixing them up triggers IRS matching errors and delays distributions.
Estate vs Trust: Side-by-Side Comparison
| Factor | Estate | Trust (Irrevocable) |
|---|---|---|
| Managed By | Executor / Administrator | Successor Trustee |
| Assets Held | Probate assets (titled in decedent's name) | Trust assets (transferred during lifetime) |
| Tax Return | Form 1041 (estate's EIN) | Form 1041 (trust's EIN) |
| Duration | Until all assets distributed (typically 1-3 years) | Until trust terminates per trust instrument |
| Court Supervision | Yes (probate court) | No (private administration) |
The estate holds assets that pass through probate -- assets titled solely in the deceased person's name without beneficiary designations. The trust holds assets that were transferred to it during the person's lifetime or directed to it by the will.
In some cases, the same person serves as both the executor (for the estate) and the successor trustee (for the trust). Even so, the two entities must have separate EINs. The executor/trustee applies for both EINs, listing themselves as the responsible party on each application.
For full details on trust EINs, see our EIN for trust guide.
Frequently Asked Questions
Does an estate need an EIN?
Yes. Every estate of a deceased person needs its own EIN. The estate is a separate tax entity from the deceased individual. The executor uses the estate's EIN to file Form 1041, open estate bank accounts, and manage asset distribution.
Who applies for the estate's EIN?
The executor (also called the personal representative or administrator) applies for the estate's EIN. The executor is named in the will or appointed by the probate court. On Form SS-4, the executor is listed as the responsible party.
How soon after death do I need to get an EIN for the estate?
Apply as soon as possible after being appointed executor. You need the EIN to open an estate bank account, collect the decedent's assets, pay debts, and file the estate's tax return. Banks will not let you access estate funds without an EIN.
Can I use the deceased person's SSN for the estate?
No. The deceased person's SSN dies with them for tax purposes. The estate is a new, separate entity that requires its own EIN. The final personal tax return (Form 1040) uses the decedent's SSN, but the estate's income tax return (Form 1041) uses the estate's EIN.
How much does it cost to get an EIN for an estate?
Getting an EIN from the IRS is free. If the executor has an SSN or ITIN, they can apply online and receive the EIN instantly. For non-US executors, ein.so handles the fax application for $49 (Standard) or $97 (Express).
What tax return does an estate file?
Estates file Form 1041 (US Income Tax Return for Estates and Trusts) if the estate earns $600 or more in gross income during the tax year. The form reports income earned by estate assets after the date of death, such as interest, dividends, rent, and capital gains.
Is an estate EIN different from a trust EIN?
Yes. An estate and a trust are separate entities, each with its own EIN. If the deceased person had a trust that becomes irrevocable upon death, the trust needs its own EIN in addition to the estate's EIN. Do not use one entity's EIN for the other.
How long does an estate EIN last?
The estate's EIN remains active until the estate is fully administered and closed. Once all assets are distributed and the final Form 1041 is filed, the executor notifies the IRS to close the estate's account. The EIN itself is never reused or reassigned.
Is the estate EIN free from the IRS?
Yes. The IRS issues EINs at no cost. Executors with an SSN can apply online at IRS.gov and receive the EIN instantly for free. Non-US executors apply by fax to 855-215-1627 at no IRS charge. Third-party services like ein.so charge $49-$97 for handling the process, but the IRS itself charges $0.
Can a non-US resident be an executor and get an estate EIN?
Yes. Non-US residents can serve as executors if the probate court or will allows it. The non-US executor applies for the estate EIN using Form SS-4 by fax, writing 'N/A' on Line 7b (SSN field) and attaching a passport copy. The IRS processes these applications within 4-7 business days.