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Disclaimer: This article does not constitute legal advice. Consult a qualified Tennessee attorney for guidance on your specific situation.

Detailed Answer

Under Tennessee law, an executor—also called a “personal representative”—must secure an Employer Identification Number (EIN) for the decedent’s estate to open bank accounts, file tax returns, and manage financial affairs. Tennessee Code Annotated § 30-2-401 empowers the personal representative to collect, manage, and distribute estate assets. While probate follows Tennessee statutes, EIN issuance falls under federal tax law.

Why an EIN Matters

An EIN identifies the estate as a separate federal tax entity. Without an EIN, the estate cannot:

• Open a bank or brokerage account in the estate’s name
• File Form 1041 (U.S. Income Tax Return for Estates and Trusts)
• Pay final income taxes or estate tax liabilities

How to Apply for an EIN

Follow these steps to obtain an EIN from the Internal Revenue Service (IRS):

1. Gather Required Information:
   • Decedent’s full name and Social Security Number
   • Date of death and estate mailing address
   • Probate court file number (if available)
   • Executor’s name and Social Security Number (as “responsible party”)
2. Choose Application Method:
   • Online (fastest): Visit the IRS portal at irs.gov/apply-for-ein. You’ll receive the EIN immediately upon completion.
   • Fax: Complete IRS Form SS-4 (Form SS-4) and fax it to the number listed in the instructions. Expect your EIN by fax within four business days.
   • Mail: Mail the completed Form SS-4 to the address in the instructions. Processing takes about four weeks.
3. Record the EIN:
   Keep the IRS confirmation letter (Letter CP 575 or 147 C) with the estate’s probate records.
4. Use the EIN:
   Use this EIN on all estate tax returns, financial accounts, and transactions.

Relevant Tennessee Statutes

• Tenn. Code Ann. § 30-2-401 (Personal representative powers and duties).
• Tenn. Code Ann. § 30-2-102 (Definitions and general provisions).

Helpful Hints

• Apply online during U.S. Eastern business hours for immediate EIN issuance.
• Verify the decedent’s Social Security Number and death date to avoid IRS delays.
• Safeguard the EIN confirmation letter with other probate documents.
• Notify banks and financial institutions of the new EIN before opening estate accounts.
• Consult a Tennessee probate attorney if the estate involves complex assets.