Detailed Answer

Short answer: To open an estate bank account in Maryland using an IRS Employer Identification Number (EIN), first confirm whether probate is required; if it is, get appointed as the personal representative (executor or administrator) with the Maryland Register of Wills, obtain certified Letters Testamentary or Letters of Administration and a death certificate, apply for an estate EIN from the IRS, then present those documents to the bank to open the account. Below are step‑by‑step details and practical tips.

Step 1 — Determine whether you need probate or can use a small‑estate procedure

Not every account or asset requires full probate. Many assets pass outside probate if they have a named beneficiary, are owned jointly with rights of survivorship, or are payable‑on‑death (POD). Maryland also has a simplified small‑estate procedure for some estates. Before you start a probate case, check whether you can collect assets without opening a full estate bank account.

Maryland Register of Wills has plain‑language information on probate and small estates: https://www.mdcourts.gov/registerofwills and https://www.mdcourts.gov/registerofwills/smallestates.

Step 2 — If probate is required, become the personal representative

If the decedent left a valid will, the will usually names an executor; if there is no will, you may petition to be appointed administrator. To act for the estate and to open an estate bank account in the decedent’s name, you generally need to be appointed and issued official documents (Letters) by the Register of Wills in the county where the decedent lived.

Start the probate process at the Maryland Register of Wills office for the county of the decedent’s residence: https://www.mdcourts.gov/registerofwills. The Register of Wills explains how to file for probate and how to obtain Letters.

Step 3 — Obtain certified Letters (Letters Testamentary or Letters of Administration) and a certified death certificate

Once the Register of Wills appoints you, request certified copies of the Letters. Banks commonly require one or more certified copies of the Letters and an official death certificate (usually a certified copy from the state or county health department) before they will allow you to open or convert accounts into an estate account.

Step 4 — Get an EIN for the estate from the IRS

When you are administering an estate, you generally use an Employer Identification Number (EIN) for the estate’s banking and tax reporting (estate income tax, final income tax filings, paying creditors, etc.). The estate’s EIN is separate from the decedent’s Social Security number.

Key IRS resources:

• Estate and trust tax information: https://www.irs.gov/…/estate-and-trust-tax-information
• Apply for an EIN online (fastest method if you are in the U.S.): https://www.irs.gov/…/apply-for-an-employer-identification-number-ein-online
• Form SS‑4 (Application for EIN) and instructions: https://www.irs.gov/forms-pubs/about-form-ss-4

How to apply:

1. If you can apply online, the IRS online EIN application typically issues the EIN immediately and provides a confirmation you can print. The online application is limited to applicants with a U.S. taxpayer identification number (such as an SSN) and who complete the application in one session.
2. Alternatively, you can complete Form SS‑4 and fax or mail it to the IRS using the instructions on the SS‑4 page. Non‑US applicants may apply by phone using the IRS phone number listed on the SS‑4 page.
3. When completing the SS‑4 for an estate, identify the responsible party as the personal representative and list the decedent’s name and date of death where requested. The estate name often appears as: ‘Estate of [Full Name of Decedent]’.

Keep the IRS EIN confirmation (CP 575 or the online confirmation printout). Banks accept that document as proof of the estate EIN.

Step 5 — Open the estate bank account

Visit the bank where you want to open the account. Banks vary somewhat in their requirements, but the documents they commonly require include:

• Certified Letters Testamentary or Letters of Administration (original or certified photocopy)
• Certified death certificate
• IRS EIN confirmation letter or printed EIN confirmation page
• Your government‑issued photo ID (driver’s license, passport)
• Copy of the will (if there is one) — some banks request it

Typical account naming conventions: banks often allow names like ‘Estate of John Q. Doe, by Jane Doe, Personal Representative’ or ‘John Q. Doe (Deceased) / Estate of John Q. Doe (Estate Account)’. Ask the bank exactly how they want the account titled.

Step 6 — Use the account properly and keep careful records

The estate account should be used only for estate transactions: collecting assets that belong to the estate, paying the decedent’s creditors, paying funeral expenses and final bills, filing final income and estate tax returns, and distributing funds to beneficiaries after you have authority to distribute. Avoid commingling personal funds with estate funds.

Keep detailed records and receipts. Maryland law expects the personal representative to account for estate assets and act in the beneficiaries’ best interests; poor recordkeeping can lead to disputes or claims for breach of fiduciary duty.

Taxes, deadlines, and other obligations

An estate may have final income‑tax returns and may have estate tax obligations. Maryland has its own estate tax rules; check the Maryland Comptroller’s office for state filing obligations: https://www.marylandtaxes.gov/business/estate-tax/index.php. For federal tax questions, consult the IRS estate and trust guidance linked above or a tax professional.

When to consult an attorney

Consider consulting a Maryland probate attorney if any of these apply: the estate is large or owes significant taxes, assets are difficult to value or are outside Maryland, there is disagreement among heirs, there are creditor claims, or you are unsure of the duties and deadlines. An attorney can help with filings, creditor notices, and complex distributions.

Disclaimer

This article explains general steps under Maryland procedures and IRS practice but is not legal advice. It does not create an attorney‑client relationship. For legal advice tailored to your situation, contact a licensed attorney in Maryland.

Helpful Hints

• Before filing for probate, check joint titles, TOD/POD designations, and beneficiary forms — those may avoid probate entirely.
• Call several banks first and ask for a list of exactly what they require to open an estate account — institutions differ.
• Apply for the EIN only after you are (or will be) the appointed personal representative; the personal representative is the ‘responsible party’ for the estate EIN.
• Print and keep the IRS EIN confirmation page; some banks will not accept a handwritten EIN or a page without official IRS formatting.
• When you open the account, title it clearly to reflect it is an estate account—this avoids confusion with personal accounts.
• Never use estate funds for personal expenses. Keep separate records and bank statements for the estate account.
• If the estate is small, investigate Maryland’s small‑estate alternatives before starting full probate: Small Estates in Maryland.
• Keep beneficiaries informed and document all distributions; transparency reduces the risk of future disputes.