Handling the affairs of a deceased loved one's estate can be an overwhelming task, filled with emotional challenges and a myriad of administrative duties. One crucial step in this process, often overlooked or misunderstood, is obtaining an Employer Identification Number (EIN) for the estate. This nine-digit number acts like a Social Security Number for the estate itself, allowing it to manage financial transactions, file tax returns, and fulfill its legal obligations.
This comprehensive guide will walk you through every step of filling out IRS Form SS-4 for an estate, ensuring you have the necessary information and confidence to complete this important task.
How to Fill Out IRS Form SS-4 for an Estate: A Step-by-Step Guide
Step 1: Are you ready? Gather Your Essential Information (Engage User!)
Before you even think about touching Form SS-4, let's make sure you're properly equipped. Imagine trying to bake a cake without knowing if you have eggs or flour! The same principle applies here. Gathering all necessary documents and information beforehand will save you immense time and prevent frustrating errors.
So, take a deep breath, grab a pen and paper, and let's go through this checklist together. Do you have:
- The full legal name of the deceased (as it appears on their Social Security card or other official documents)?
- The Social Security Number (SSN) of the deceased?
- The date of death?
- Your full legal name (as the executor, administrator, or personal representative)?
- Your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)?
- The mailing address where the estate will receive correspondence from the IRS (this is usually your address as the fiduciary)?
- The county and state where the probate court is located (or where the estate is being administered)?
- The date the estate was "funded" (this is generally the date of death)?
- The closing month of the estate's accounting year (often December for a calendar year, but can be the month of death for easier tax filing)?
If you answered "yes" to all of these, fantastic! You're well on your way. If not, take the time to locate these details before proceeding. It's truly worth the effort.
Step 2: Accessing Form SS-4
There are a few ways to get your hands on Form SS-4. The IRS makes it relatively accessible.
Sub-heading: Online (The Fastest Method)
For most domestic applicants, applying online through the IRS website is the fastest and most convenient method. You'll often receive your EIN immediately upon completion.
- Go to the official IRS website: www.irs.gov
- Search for "Apply for an Employer Identification Number (EIN) Online" or navigate to the "Businesses" section and then "Small Businesses & Self-Employed."
- Look for the "Apply Online Now" button.
Important Note: The online application must be completed in one session. There's no saving your progress. So, make sure you have all the information from Step 1 readily available before you start. The session may time out after a certain period, usually 15 minutes of inactivity.
Sub-heading: By Fax or Mail (Slower but Viable Options)
If you prefer a paper application or cannot apply online, you can submit Form SS-4 by fax or mail. This process will take longer to receive your EIN (typically several weeks for mail, a few business days for fax).
- Download Form SS-4 and its instructions directly from the IRS website (search for "Form SS-4").
- Print the form clearly.
Step 3: Filling Out Form SS-4, Line by Line
Now, let's get down to the nitty-gritty of filling out the form. We'll go through each relevant line for an estate. Remember to type or print clearly if you're filling out a paper form.
Self-correction tip: Always refer to the official IRS instructions for Form SS-4 (Rev. December 2023 or later, as applicable) for the most up-to-date guidance.
Sub-heading: Section 1: General Information
This section identifies the estate and the individual responsible for it.
- Line 1: Legal name of entity (or individual) for whom the EIN is being requested.
- For an estate, enter the deceased's full legal name followed by the word "Estate."
- Example: John A. Doe Estate
- Line 2: Trade name of business (if different from name on line 1).
- For an estate, generally write "N/A" (Not Applicable) here. Estates typically don't have a separate "trade name."
- Line 3: Executor, administrator, trustee, "care of" name.
- Enter your full legal name (the executor, administrator, or personal representative). This tells the IRS who is handling the estate.
- Line 4a-b: Mailing address (room, apt., suite no. and street, or P.O. box) / City, state, and ZIP code.
- Enter the mailing address where the IRS should send correspondence for the estate. This is typically your personal mailing address as the fiduciary.
- Line 5a-b: Street address (if different) / City, state, and ZIP code.
- Only fill this out if the physical location of the estate's records or the fiduciary's street address is different from the mailing address on lines 4a-b. Do not enter a P.O. box here.
- Line 6: County and state where principal business is located.
- Enter the county and state where the will is being probated or where the estate is primarily administered.
- Line 7a-b: Name of responsible party / SSN, ITIN, or EIN.
- Your full legal name (the executor/fiduciary) goes on Line 7a.
- Your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) goes on Line 7b. Do not enter the deceased's SSN here. The "responsible party" is the individual who controls, manages, or directs the entity's funds and assets.
Sub-heading: Section 2: Business Type Information
This section defines the legal structure of the entity applying for the EIN.
- Line 8a. Is this application for a limited liability company (LLC)? (If "Yes," enter the number of LLC members.)
- For an estate, you will almost always check "No."
- Line 9a. Type of entity (check only one box).
- Check the box next to "Estate."
- Important: In the space provided next to "Estate," you generally do not need to enter the decedent's SSN again here. Some older instructions might suggest it, but the current Form SS-4 and its instructions primarily focus on the "responsible party's" identification on Line 7b.
- Line 9b. If a corporation, name the state or foreign country (if applicable) where incorporated.
- Since you checked "Estate" on 9a, you can typically write "N/A" here.
Sub-heading: Section 3: Other Business Information
This section provides details about why the EIN is being requested and the estate's operational information.
- Line 10. Reason for applying (check only one box).
- Check the box next to "Other (specify)."
- In the space provided, write "Estate Administration."
- Line 11. Date business started or acquired.
- For an estate, this is the date of the decedent's death.
- Line 12. Closing month of accounting year.
- This is the last month of the estate's tax year. Most often, this will be "December" if the estate uses a calendar year for tax purposes. However, you can choose the month of death to potentially simplify the first year's tax filing. Consult with a tax professional if you are unsure.
- Line 13. Highest number of employees expected in the next 12 months.
- For most estates, this will be "0" (zero), unless the estate continues to operate a business that has employees.
- Line 14. Do you want to file Form 944?
- For most estates, you will check "No." Form 944 is for small businesses with annual employment tax liabilities of $1,000 or less.
- Line 15. First date wages or annuities were paid (if applicable).
- Unless the estate is continuing to operate a business with employees, you will typically leave this blank or write "N/A."
- Line 16. Check one box that best describes the principal activity of the applicant.
- Most likely, for an estate, you will check "Other."
- Line 17. Describe the principal activity of the applicant.
- If you checked "Other" on Line 16, describe the main activity. For an estate, you could write something like: "Administration and distribution of deceased individual's assets."
- Line 18. Has the applicant entity ever applied for and received an EIN?
- Check "No," as this is a new entity (the estate) applying for its own EIN.
Step 4: Third Party Designee (Optional)
- This section is optional. If you are the executor/administrator and filling out the form yourself, you can leave this blank.
- If you are authorizing another individual (e.g., an attorney or accountant) to receive the EIN and answer questions about the form, complete this section with their name, address, and phone number. Be aware that their authority typically terminates once the EIN is assigned.
Step 5: Signature and Submission
This is the final, crucial step!
Sub-heading: Sign and Date the Form
- Name and title (type or print clearly): Enter your full name and your title (e.g., "Executor," "Administrator," "Personal Representative").
- Signature: Sign the form here.
- Date: Enter the current date.
- Applicant's telephone number (include area code): Your phone number.
- Applicant's fax number (include area code): Your fax number, if you want the EIN faxed back to you (if submitting by fax).
Sub-heading: Submitting Your Form SS-4
- Online Application: If you applied online, you'll typically receive your EIN immediately at the end of the session. Print and save the confirmation page with your EIN! This is extremely important, as the IRS may not send a physical letter immediately for online applications.
- Fax Submission: If you're faxing, ensure you've included your fax number on the form. The processing time for fax applications is generally a few business days.
- Mail Submission: If mailing, send the completed and signed Form SS-4 to the appropriate IRS address. Always check the official IRS instructions for the correct mailing address based on your location. This method takes the longest, usually 4-5 weeks.
Congratulations! You've successfully navigated the process of filling out IRS Form SS-4 for an estate. Keep a copy of the completed form and your EIN assignment notice for your records. This EIN will be essential for opening an estate bank account, filing the estate's tax returns (Form 1041), and managing other financial aspects of the deceased's estate.
10 Related FAQ Questions about EINs for Estates
How to obtain an EIN for a deceased person's estate online?
To obtain an EIN online for a deceased person's estate, visit the IRS website (www.irs.gov), navigate to the "Apply for an Employer Identification Number (EIN) Online" section, and follow the prompts. You'll select "Estate" as the entity type and provide the deceased's information, your information as the fiduciary, and the estate's administrative details.
How to know if an estate needs an EIN?
An estate needs an EIN if it has to file federal income tax returns (Form 1041), if it has employees, or if it earns income that needs to be reported on its own tax return (e.g., income from investments, a business operated by the estate). Generally, if you need to open a bank account for the estate, an EIN will be required.
How to find the correct mailing address for Form SS-4 submission for an estate?
The correct mailing address for submitting Form SS-4 by mail varies by your geographical location. Always refer to the most recent IRS instructions for Form SS-4 (available on www.irs.gov) under the "Where To File or Fax" section to find the specific address for your state.
How to correct an error on a submitted Form SS-4 for an estate?
If you've submitted Form SS-4 and realize there's an error, you generally cannot amend a submitted form. If you applied online and received an EIN, you might need to contact the IRS directly by phone to explain the error. If you mailed or faxed the form, you might need to submit a new, corrected Form SS-4, clearly indicating it's a corrected application, or contact the IRS for guidance.
How to get a copy of an already assigned EIN for an estate?
If you applied online, you should have printed or saved the confirmation page with the EIN. If you no longer have it, you can call the IRS Business & Specialty Tax Line at 800-829-4933. Be prepared to provide identifying information about the estate and your role as the fiduciary.
How to determine the "responsible party" for an estate's EIN application?
The "responsible party" for an estate's EIN application is the individual who has ultimate control over the estate's assets and funds. For a deceased individual's estate, this is typically the executor, administrator, or personal representative appointed by the court.
How to apply for an EIN for an estate if the deceased had a trust?
If the deceased also had a trust, you may need a separate EIN for the trust, in addition to the EIN for the estate. The need for a trust EIN depends on the type of trust and its activities after the grantor's death. Consult with an attorney or tax professional to determine if a separate EIN is required for the trust.
How to handle the "date business started or acquired" for an estate on Form SS-4?
For an estate, the "date business started or acquired" on Line 11 of Form SS-4 is the date of the decedent's death. This is when the estate legally comes into existence as a separate entity for tax purposes.
How to choose the "closing month of accounting year" for an estate?
While you can choose any month, for most estates, the "closing month of accounting year" on Line 12 of Form SS-4 is often December (for a calendar year). Alternatively, choosing the month of the decedent's death can sometimes simplify the first year's tax filing, as the estate's tax year would end on the last day of that month. Discuss this with a tax professional for the most advantageous option.
How to use the EIN once it's assigned to the estate?
Once the EIN is assigned, you'll use it to:
- Open a bank account in the name of the estate.
- File the estate's income tax return (IRS Form 1041, U.S. Income Tax Return for Estates and Trusts).
- Report any income generated by the estate to the IRS.
- Handle other financial and tax-related matters for the estate.
