Disclaimer: This information is for general education and not legal advice.
Detailed Answer
An executor, also called a personal representative, must obtain an employer identification number (EIN) for the estate if the estate will file federal tax returns, receive income of $600 or more, or hire employees. Under North Dakota law, you must first be appointed by the district court and receive letters testamentary or letters of administration. See NDCC §30.1-18-01.
Once appointed, gather the following information before applying:
- Name and Social Security number of the decedent
- Legal name of the estate (for example, “Estate of Jane Doe”)
- Mailing address where the IRS can send correspondence
- Date of death of the decedent
Next, complete IRS Form SS-4, Application for Employer Identification Number. You can apply through one of these methods:
- Online: Visit the IRS portal at IRS EIN Application and receive your EIN immediately.
- Fax or Mail: Download Form SS-4 and instructions at IRS Form SS-4. Fax the completed form to the appropriate number or mail it to the IRS as directed.
- Phone (international applicants only): Call 267-941-1099 and provide the required information by telephone.
After submission, you will receive your EIN instantly if you apply online. Fax applications usually return an EIN within four business days; mailed applications can take up to four weeks. Keep the EIN confirmation in your estate records. Use this number on all federal estate tax filings, including Form 1041.
Helpful Hints
- Apply for the EIN promptly after receiving letters testamentary to meet tax deadlines.
- Ensure the estate name on the EIN application matches the probate documents exactly.
- Retain a digital and paper copy of the EIN confirmation letter.
- Contact the IRS Business & Specialty Tax Line at 800-829-4933 for assistance with Form SS-4 questions.
- Maintain organized records of income, expenses, and correspondence under the estate’s EIN.