Form SS-4 for an Estate: Every Line, Filled In

Last updated September 6, 2026 · Written by the EIN Registration filing team

There is no separate IRS form for an estate tax ID number. An estate gets its EIN on Form SS-4, the same one-page form every business uses, with estate-specific answers on seven of its lines. The two answers that produce a wrong EIN when missed: the responsible party on Line 7 is you, not the person who died, and Line 9a is Estate, with the deceased person’s SSN beside it. Everything else is below, line by line.

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The form, line by line

LineFor an estateNote
1. Legal nameEstate of [full name of the person who died]Their name as it appears on the death certificate. Not your name, not the trust's name.
2. Trade nameLeave blank
3. Executor, administrator, trustee, care-of nameYour nameThis is the line the form provides for the fiduciary. Mail about the estate comes to you.
4a, 4b. Mailing addressYour address, where estate mail should arriveThe IRS writes to this address. A business or lawyer's office is fine if that is where mail should go.
5a, 5b. Street addressLeave blank unless different from Line 4
6. County and stateThe county and state where the estate is being administeredUsually where the probate court is.
7a. Responsible partyYour nameThe executor, administrator or personal representative. Never the person who died.
7b. SSN, ITIN or EINYour SSN or ITINThe deceased person's SSN here produces reference number 115.
8a. Is this an LLC?No
9a. Type of entityEstate, with the deceased person's SSN in the box beside itThe most-missed line. Trust or Other here issues an EIN to the wrong kind of taxpayer.
9b. State of incorporationLeave blank
10. Reason for applyingOther: estate administrationBanking purpose is also accepted. Do not use Created a trust.
11. Date business startedThe date of deathNot today and not the date the court appointed you.
12. Closing month of accounting yearDecember for almost every estateAn estate may elect a fiscal year; do that only on advice, because it changes every filing deadline.
13. Employees expected0, in every columnAn estate that continues to run the deceased person's business with staff is the exception.
14. Form 944 electionLeave blank
15. First date wages paidLeave blank, or N/A
16. Principal activityOther: estate
17. Principal line of businessEstate administration
18. Applied for an EIN before?NoThe estate is new. The deceased person's business EIN, if any, belongs to their business and is answered elsewhere.
Third-party designeeBlank, unless a preparer is filing for youIf filled in, the designee's own address and phone, not yours.
SignatureYour signature, your title (Executor, Administrator or Personal Representative), the date, your phone

The two mistakes that matter

The deceased person on Line 7

The estate is named after them, so people write them into every box. The responsible party has to be the living fiduciary; the IRS checks Line 7b against Social Security’s death records and the online tool stops with reference number 115. On a faxed form the same mistake is sometimes accepted, which is worse: the EIN comes back tied to the wrong person.

Trust or Other on Line 9a

An estate ticked as a trust gets a valid EIN attached to the wrong kind of taxpayer, and the IRS then expects trust returns. Undoing it is a letter and a wait. If the person who died also had a trust, the trust gets its own separate application. EIN for a trust after the grantor dies.

Where to send it

Online, if the executor has an SSN or ITIN, for an immediate number. By fax to the IRS Fax-TIN line for a reply typically within a few business days. By mail for a wait of several weeks. An executor outside the United States can also apply by phone. Numbers, addresses and what each method needs.

Quick answers

Is Form SS-4 the same as the estate tax return?

No. SS-4 only gets the EIN. The estate’s income tax return is Form 1041, filed under that EIN if the estate earns enough during administration. The federal estate tax return, Form 706, is a different thing again and applies only to large estates.

Do I also file Form 56?

It is optional but useful. Form 56 tells the IRS you are the fiduciary, so notices about the estate reach you rather than the deceased person’s last address.

What if I already got an EIN with the wrong answers?

Do not apply again; that creates a second EIN. Write to the IRS describing the error and the correction, quoting the EIN. For a wrong entity type or a wrong responsible party, the letter is the fix. How corrections to an EIN record work.

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EIN Registration is an independent document preparation and filing service and is not affiliated with the IRS or any government agency. You can also apply for an EIN directly with the IRS at irs.gov at no cost.