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To apply for an Employer Identification Number (EIN) for a decedents estate, use Form SS-4, Application for EIN. Applicants in the U.S. or U.S. possessions can apply for and receive an EIN free of charge on IRS.gov.
For estates, enter the name of the executor, administrator, personal representative, or other fiduciary. If the entity applying has a designated person to receive tax information, enter that persons name as the care of person. Enter the individuals first name, middle initial, and last name. Lines 4a4b.
Go to the IRS website at IRS.gov/EIN. The principal officer, general partner, grantor, owner, trustor, etc., must have a valid taxpayer identification number (SSN, EIN, or ITIN) in order to use the online application.
You cannot use the decedents social security number for the estate or any trusts that exist following the decedents death. It is important to note for income tax planning that the estate or trust and its beneficiaries may not be in the same income tax brackets.
Select the Start Fillable Forms Now button from the Free File landing page. Read the Disclaimer and select Leave IRS Site. Once at the Free File Fillable Forms Landing Page, find and select Start Free File Fillable Forms. Select Continue on the next page and the Sign On screen appears.
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Regardless of whether or not an EIN was ever used, the number is PERMANENT. The IRS cannot cancel EIN numbers; however, the business account associated with the EIN may be closed. If the EIN is needed in the future, it will still belong to the business entity even after the account is closed.
You can obtain a copy of your verified SS-4 by: Returning to the IRS online portal where you applied for an EIN. From here, you can re-download the form as a PDF. Contacting the IRS at its Business and Specialty Tax Line and EIN Assignment line. The number is: (800) 829-4933.

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