Guide · US edition · Updated 2026-10-29

Estate EIN: How Executors Get One Free From the IRS (Don't Pay a Website)

If you are the executor of an estate, one of the first official tasks is getting the estate its own tax ID number, called an Employer Identification Number (EIN). It sounds technical. It is actually one of the simplest steps, and it is free.

The catch: search for "estate EIN" and many of the top results are private websites that charge $100 to $300 to submit the same form the IRS gives you at no cost. This guide explains what an estate EIN is and how to get one directly.

What is an estate EIN?

When someone dies, their estate becomes a separate taxpayer. Their Social Security number is not supposed to be used for income the estate earns after death (for example, interest, dividends, rent or the sale of investments). The estate gets its own nine-digit EIN instead.

Despite the name, the estate does not need to have employees. "Employer Identification Number" is just what the IRS calls its tax ID for entities.

When do you need one?

You will usually need an estate EIN to:

Open an estate bank account. Most banks require it.
Collect income that belongs to the estate (interest, dividends, rent, final paychecks paid after death in some cases).
File the estate's income tax return (Form 1041), which is generally required if the estate has gross income of $600 or more in a tax year.
Sell or manage investments held by the estate.

If the estate is very small and everything passes directly to beneficiaries (joint accounts, payable-on-death accounts, named beneficiaries), you may not need one at all. When in doubt, ask the bank or your attorney. Getting one costs nothing.

Who applies?

The executor or administrator (the personal representative) applies on behalf of the estate. In the IRS application, you are the "responsible party" and will provide your own name and Social Security number or ITIN.

Banks will often also want your Letters Testamentary or Letters of Administration from the probate court before opening an account, so many executors apply for the EIN right after being appointed.

What you need before you start

The deceased person's full legal name, Social Security number and date of death
Their last mailing address (or the address where estate mail should go)
Your name, Social Security number or ITIN, and contact details as executor
The reason for applying: you will choose "Estate of deceased individual" as the entity type

How to apply for free

Go to IRS.gov and search "Apply for an EIN online." Make sure the address in your browser ends in irs.gov.
Start the online application and select Estate (of deceased individual) as the entity type.
Enter the information about the deceased person and about you as executor.
Review and submit. If everything checks out, the EIN is issued immediately at the end of the session.
Download and save the confirmation letter (sometimes called the EIN confirmation notice). Banks often ask for it. Store it with the death certificates and court papers.

You can also apply by fax or mail using Form SS-4, which takes longer. International applicants without an SSN can apply by phone or fax as described on IRS.gov.

Also consider Form 56

Form 56, Notice Concerning Fiduciary Relationship, tells the IRS that you are acting for the estate, so it can send tax notices to you. Many executors file it at the same time. Your tax professional can tell you whether you need it and whether one is needed for the deceased person's final individual return, too.

Look-alike websites: how to spot them

Private "EIN filing services" are legal, but they charge you for something free. Warning signs:

The web address does not end in irs.gov
A "processing fee" or "service fee" before you get the number
Logos or colors that imitate a government site
Promises of "faster" EINs (the free IRS online application is already immediate)

If you have already paid such a service, the EIN they obtain is usually valid. You can ask your card issuer about the charge, but the number itself is what matters.

After you have the EIN

Open an estate bank account using the EIN, death certificate and Letters Testamentary.
Move estate money into it and pay estate expenses only from it.
Give the EIN to banks, brokerages and payers that send income to the estate, so tax forms are issued in the estate's name.
Keep records of every deposit and payment for the final accounting.
Plan for taxes: the deceased person's final Form 1040 and, if required, the estate's Form 1041. A tax professional is strongly recommended.

Common questions

Is an estate EIN the same as the deceased person's SSN? No. The SSN is used for their final individual tax return. The EIN is for the estate after death.

Do I need a separate EIN for a trust? If the person had a living trust that became irrevocable at death, the trust usually needs its own EIN, separate from the estate. Ask the trust's attorney.

What if there is no will? The court-appointed administrator applies, in the same way.

How long does it last? The estate keeps the EIN until the estate is closed. You do not "cancel" it, but you will indicate the final return when filing.

Keep everything in one place

The EIN is one item on a long list. The After-Loss Admin Kit walks executors through every step in order, with an asset and debt inventory, an expense and reimbursement log, questions to ask the estate attorney and tax professional, letter templates, and an estate tracker spreadsheet.

New to all of this? Start with the free First 48 Hours Checklist, then read our full executor checklist.

This article is general information for the United States, not tax or legal advice. IRS procedures can change; always confirm on IRS.gov or with a tax professional.

Free: the First 48 Hours Checklist

The few things that are truly urgent after a death, on one printable page.

Get the free checklist See the full kit — $19