Who fills this out
The personal representative (for an estate) or the trustee (for a trust). The applicant signs as the responsible party. The applicant must have a valid SSN or ITIN to use the online process.
When to file
As soon as the personal representative is appointed or the trust becomes irrevocable. Apply online at IRS.gov and the EIN issues in real time. Paper or fax applications take 4 business days (fax) or 4 weeks (mail).
What you will need
- Decedent's full legal name and SSN.
- Date of death.
- Personal representative's or trustee's name, address, and SSN/ITIN.
- Letters testamentary (banks ask).
- Trust name and date if applying for a trust EIN.
Common mistakes
- Continuing to use the decedent's SSN. After death, interest and dividends must be reported under the estate or trust EIN, not the decedent's SSN.
- Getting an EIN for a revocable trust while the grantor is alive. Not needed; revocable trusts use the grantor's SSN.
- Naming the wrong responsible party. The IRS expects the actual person controlling the funds, not an attorney as a formality.
- Applying outside business hours. The online assistant is available Monday-Friday, 7 a.m. to 10 p.m. Eastern.
Questions families ask
Can my CPA apply for the EIN for me?
Yes. The CPA can file Form 2848 power of attorney and apply by fax or mail on the estate's behalf. The online tool requires the responsible party's own SSN.
How much does it cost?
Free. Any service charging for an EIN is reselling a free IRS service.
Related forms
IRS Form 706 is the federal estate tax return filed by the personal representative of a U.S. decedent whose gross estate plus prior taxable gifts exceeds the federal exemption ($15 million per person in 2026). It is also filed at any value to elect portability of a deceased spouse's unused exemption. The return is due 9 months after death; a 6-month extension is available on Form 4768.
IRS Form 1041 is the income tax return for an estate or trust. The personal representative files it for any tax year in which the estate has gross income of $600 or more or any taxable income. It also issues Schedule K-1 to each beneficiary reporting distributable net income. The first return is due 3.5 months after the fiscal year ends.