EIN for a Deceased Person: What You Actually Need
Last updated November 5, 2026 · Written by the EIN Registration filing team
Handling a loved one's estate and the bank wants a tax ID? We prepare and file the SS-4 with the right entity type and email you the EIN.
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| What it is for | Number to use |
|---|---|
| The final Form 1040, income up to the date of death | The person’s SSN or ITIN |
| The estate’s bank account and Form 1041 | The estate’s EIN |
| A living trust that continues after the death | The trust’s new EIN |
| Form 1099s for payments after the death | The estate’s or the beneficiary’s number |
| A sole proprietorship the estate keeps running | A new EIN for the business |
The IRS is direct about the SSN’s limit: do not use the deceased person’s number on an individual return after the final one, or for estimated tax payments for years after the year of death.
Who applies
For an estate, the executor or administrator. For a trust, the successor trustee. Publication 559 lists applying for the estate’s EIN among the personal representative’s first duties and says to do it as soon as possible.
On Form SS-4, an estate with no other legal name goes on line 1 as the person’s name followed by the word Estate, and the person’s SSN or ITIN goes in the space provided beside the estate box. Our guides walk through an estate, a trust after the grantor dies and the SS-4 line by line.
When you may not need an EIN at all
An estate that earned very little may have no Form 1041 to file. The IRS requires one when the estate has more than $600 in annual gross income. In practice you may still need the number sooner than that, because a bank will usually ask for it before opening an estate account. See EIN for an estate bank account.
Quick answers
The person had a business. What happens to its EIN?
If it was a sole proprietorship and the estate keeps operating it, the IRS says to get a new EIN for the business. An LLC or corporation is its own taxpayer and keeps its EIN, though who controls it changes. If nobody continues a sole proprietorship, ask the IRS or the estate’s tax preparer how to close it. See closing an EIN account.
Who can get the person’s old EIN if we cannot find it?
The executor or other authorized person can call the IRS and ask for a 147C letter, and should have proof of authority ready. It helps to file Form 56 first.
Is “tax ID for a deceased person” the same thing?
People use the phrase for both. If someone asks for the deceased person’s tax ID, they usually mean the SSN for the final return. If a bank asks for a tax ID for the estate, it means the EIN.
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Answer a few questions in about 5 minutes. Our specialists prepare your IRS Form SS-4, file it, personally handle any rejection or name conflict along the way, and get your EIN to you, typically within 2 to 4 business days, or about 11 when the IRS requires the application by fax. One flat $197 service fee. No upsells, no subscriptions.
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Related guides
- How to Get an EIN Number for an Estate (Estate Tax ID Number) An executor cannot open the estate account or file Form 1041 without the estate's own EIN. Who applies, which SS-4 boxes matter, and the date the IRS actually wants.
- Trust EIN After the Grantor Dies: What the Trustee Does A revocable living trust stops using the grantor's SSN the day they die. What the successor trustee has to do, and why the estate may need a second number.
- Final Tax Return for a Deceased Person Who signs a deceased person's final Form 1040, when it is due, which number it uses, and when the estate needs its own EIN and Form 1041 as well.
- IRS Form 56 Instructions: Notice Concerning Fiduciary Relationship Form 56 tells the IRS who is acting for an estate, trust or person. Who files it, where it goes, and how it differs from getting the estate's EIN.
Sources
You can also apply for an EIN directly with the IRS at irs.gov at no cost.