The following is a step-by-step guide to assist you in applying for an Estate EIN using the IRS' online application. The information below is for informational purposes only and should not be relied on as legal advice. You should consult a probate attorney if you have questions about your particular probate matter.
While you can apply for an estate EIN by mail using IRS Form SS-4, you can apply online which is a fast and convenient method of obtaining the tax number. The online application can be found by clicking "Apply Online Now" at this website: https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online
The IRS website makes it very easy for you to navigate through the application with a few clicks of the mouse. Read through the "EIN Assistant" and then click on the button marked "Begin Application."
Select the "Estate" radio button and click "Continue."
The application will ask you to confirm your selection. Click "Continue."
Input the Decedent's legal name and social security number and click "Continue." TIP: ensure the information you enter matches the IRS records.
Enter details about the Executor/Administrator/Personal Representative. If you are unsure if you are an "Executor" (named under the decedent's Will) or "Administrator" (no Will), you can confirm your fiduciary title on the filed "Letters" (Judiciary Council Form DE-150).
Enter the mailing address of the Executor or Administrator. This address will be used for correspondence between the estate and the IRS.
Confirm the pre-filled information about the estate. Note: the system will assume the probate occurs in the county and state where the Executor or Administrator lives. So, if the probate was filed in a county or state other than where the Executor or Administrator lives, you will need to modify those fields. Enter the month and year the Executor or Administrator was appointed (this is when the probate was funded) and the closing month of the accounting year. Most closing months for the accounting year will be in December.
If there won't be any employees, select "No" and click "Continue."
For faster processing, click "Receive letter online" and click "Continue."
If you have questions about or need assistance with a probate in California, Lauren Rios is an experienced probate attorney who can help you navigate the probate process. Contact us today!