Disclaimer: This article is for educational purposes only and does not constitute legal advice.
Detailed Answer
When a person passes away in Hawaii, the appointed executor (also known as the personal representative) must obtain an Employer Identification Number (EIN). An EIN is a federal tax ID assigned by the Internal Revenue Service (IRS). Estates use an EIN to open bank accounts, file tax returns, and manage debts and assets after death.
1. Confirm Your Appointment
Before you apply, ensure the probate court issues letters testamentary or letters of administration. In Hawaii, the probate process follows HRS §560-7-101, which outlines the executor’s qualifications. The court documents prove your authority to act on behalf of the estate.
2. Choose an Application Method
You can obtain an EIN three ways:
- Online: Visit the IRS online application at IRS EIN Online. This method provides an immediate EIN once you complete the process.
- Mail: Download IRS Form SS-4 from IRS Form SS-4. Complete and mail it to the address listed in the form instructions. Processing can take up to 4–6 weeks.
- Fax: Fill out Form SS-4 and fax it to the number on the IRS website. If you provide a return fax number, you usually receive your EIN within four business days.
3. Complete Form SS-4 Accurately
Key information includes:
- The estate’s legal name, typically “Estate of [Decedent’s Name].”
- The executor’s name and Social Security Number (SSN).
- The decedent’s date of death.
- The estate’s mailing address.
- The reason for applying (select “H: Created by a federal or state court” on line 9a).
4. Retain and Use Your EIN
After you receive the EIN, keep the confirmation notice with the estate’s records. Use this EIN for all federal tax filings, opening bank accounts in the estate’s name, and other official estate business. You may also need to register the estate with the Hawai‘i Department of Taxation.
Helpful Hints
- Apply for the EIN as soon as you receive letters testamentary.
- Ensure the estate name matches the probate court documents exactly.
- Keep copies of all submitted forms and correspondence.
- Consult a tax professional if you have questions about estate tax filings in Hawaii.