How do I get a tax ID number for an estate?

Obtaining an Estate Tax Identification Number (EIN)

Applying for an EIN for an Estate

1. Determine the Need for an EIN: Before applying for an EIN, confirm that the estate requires one. An EIN is necessary for the estate if it generates more than $600 in annual gross income or if the estate needs to open a bank account, file an estate income tax return, or conduct activities that require a tax ID number.

2. Gather Required Information: The application must disclose the name and Taxpayer Identification Number (SSN, ITIN, or EIN) of the responsible party. This individual or entity controls, manages, or directs the applicant entity and the disposition of its funds and assets.

3. Choose the Application Method: The preferred method for applying for an EIN is the online application process, which is available for all entities with a principal business, office, or agency, or legal residence (in the case of an individual) located in the United States or U.S. Territories. The online application provides an EIN immediately upon completion.

  - Online Application: Visit the [IRS EIN online application page] to apply for an EIN online.

  - Fax Application: Fax the completed Form SS-4 to the appropriate fax number. If a return fax number is provided, expect a response within four business days.

  - Mail Application: Mail the completed Form SS-4 at least four to five weeks before the EIN is needed. The processing timeframe for mailed applications is about four weeks.

  - International Applicants: Call 267-941-1099 (not a toll-free number) to obtain an EIN.

4. Complete Form SS-4: Form SS-4, Application for Employer Identification Number, is used to apply for an EIN. Ensure all required information is included on the form.

5. Submit the Application: Depending on the chosen method, submit the application online, by fax, or by mail.

6. Receive Your EIN: If applied for online, the EIN is issued immediately. For fax applications, the EIN is sent within four business days if a return fax number is provided. Mailed applications result in an EIN being assigned and mailed to the taxpayer within four weeks.

7. Use the EIN: Once received, use the EIN on all estate-related tax filings, including Form 1041, U.S. Income Tax Return for Estates and Trusts.

Important Considerations

- Limitation on EIN Issuance: The IRS limits EIN issuance to one per responsible party per day. This applies to all application methods.

- Responsible Party Information: Recent changes to the EIN process require clear identification of the responsible party. Review the [Responsible Parties and Nominees].

- Third Party Designee: If a third party is authorized to receive the EIN, complete the Third Party Designee section of Form SS-4 and provide the designee's information.

For more detailed instructions on applying for an EIN, refer to the [How to Apply for an EIN] page on the IRS website.

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Sources:

Information for Executors | Internal Revenue Service 2024-08-02

File an Estate Tax Income Tax Return - Internal Revenue Service 2024-08-04

How to Apply for an EIN - Internal Revenue Service 2024-07-31

Lost or Misplaced Your EIN? | Internal Revenue Service 2024-08-04

Deceased person - Internal Revenue Service 2024-08-03

Request for Taxpayer Identification Number and Certification 2024-08-03

How long will it take to get an EIN? | Internal Revenue Service 2024-08-03

About Form W-9, Request for Taxpayer Identification Number and ... 2024-08-03

Do you need an EIN? | Internal Revenue Service 2024-08-03