Disclaimer: This is not legal advice. It is for informational purposes only.
Detailed Answer
When a Michigan probate court appoints you as a personal representative (sometimes called an executor) under MCL 700.3103, one of your first tasks is to secure an Employer Identification Number (EIN) from the Internal Revenue Service. An EIN serves as the estate’s federal tax ID and allows you to open bank accounts, file tax returns, and manage the decedent’s assets.
Step 1: Confirm Your Appointment
Obtain certified Letters of Authority or Letters Testamentary from the probate court. These documents prove your legal authority to act on behalf of the estate. Keep a copy for your records.
Step 2: Gather Required Information
- Decedent’s full legal name and date of death
- Decedent’s Social Security number
- Your name, address, and Social Security number
- Estate’s mailing address
- Probate court file number and county
Step 3: Complete IRS Form SS-4
Use IRS Form SS-4, “Application for Employer Identification Number.” You can apply by:
- Online (instant issuance): IRS EIN Online
- Fax: Fax your completed SS-4 to the number listed in the form instructions.
- Mail: Send the form to the IRS address in the instructions (allow up to 4 weeks).
On the form, list your role as “Personal Representative.” Answer all questions about the estate’s structure and reason for applying.
Step 4: Receive and Use the EIN
Online applications receive an EIN immediately. Fax or mail applications result in a mailed EIN confirmation. Record the EIN carefully. You will use it to:
- Open an estate bank account
- File the decedent’s final individual income tax return (Form 1040), if required
- File the estate income tax return (Form 1041)
- Handle payroll taxes for any estate employees
Under Michigan law, you must manage and preserve estate assets, including obtaining an EIN, as part of your duties under MCL 700.3605.
Helpful Hints
- Apply online for the fastest processing and immediate EIN issuance.
- Have your probate paperwork ready in case the IRS requests proof of authority.
- Use a reliable mailing address to prevent delays in receiving your EIN confirmation.
- Record the EIN in your estate records immediately after receipt.
- Consider consulting a qualified Michigan probate attorney for complex estates or detailed tax questions.