Disclaimer: This article is for informational purposes only and does not constitute legal advice. Consult a qualified attorney for guidance.
Detailed Answer
When you act as an executor (personal representative) of an estate in California, you need an Employer Identification Number (EIN) from the IRS to file federal tax returns for the estate (Form 1041) and to open estate bank accounts. Unlike a decedent’s Social Security Number, the EIN uniquely identifies the estate as a separate taxpayer.
Legal Authority
- Federal law requires estates to obtain an EIN for tax filings. See 26 U.S.C. § 6109 and IRS guidance: IRS EIN Application.
- California Probate Code § 58 defines the executor’s authority and duties to manage estate assets. See: Probate Code § 58.
Step-by-Step Process
- Gather required information:
- Legal name of the estate (e.g., “Estate of Jane Doe, Deceased”)
- Decedent’s Social Security Number
- Date of death
- Executor’s name, address, and Social Security Number
- Choose application method:
- Online (recommended): complete the IRS EIN Assistant at the IRS website (available Monday–Friday, 7 a.m.–10 p.m. Eastern).
- Fax: fill out IRS Form SS-4 (Form SS-4 PDF) and fax to the appropriate IRS number.
- Mail: submit the completed Form SS-4 to the IRS address listed in the instructions.
- Submit your application: Online applicants receive the EIN immediately. Fax applicants usually wait four business days. Mail applications can take up to four weeks.
- Record and use the EIN: Use the EIN when filing Form 1041 (Form 1041 PDF) and when opening bank accounts or other financial accounts for the estate.
Helpful Hints
- Verify the executor appointment in the Letters Testamentary issued by the probate court.
- Enter the estate name exactly as it appears in the court documents.
- Keep a copy of the EIN confirmation letter for your records.
- Apply as soon as you receive your Letters Testamentary to avoid tax-filing delays.
- Consult an accountant or attorney if the estate has complex assets or if multiple estates require coordination.