Disclaimer: This article is for educational purposes only and does not constitute legal advice. Consult a qualified attorney in Washington for guidance specific to your situation.
Detailed Answer
Under Washington law, the personal representative (executor) has authority to manage estate assets, including obtaining a federal Employer Identification Number (EIN). RCW 11.36.010 grants the executor power to collect and distribute estate assets. A federal EIN identifies the estate for tax filings, bank accounts, and other financial obligations.
Follow these steps to obtain an EIN for an estate in Washington:
- Prepare required information: Gather the decedent’s full legal name, Social Security number, date of death, and last address. Determine the estate’s name, typically “Estate of [Decedent Name].” You will also need your name, Social Security number, and contact information.
- Choose application method: You can apply online, by fax, by mail, or by phone (for international applicants). Online applications are processed immediately.
- Apply online (recommended): Visit the IRS website at IRS Apply for EIN Online. Complete the estate EIN application by following the guided steps. At completion, you will receive your EIN instantly.
- Apply by fax or mail: Complete IRS Form SS-4, “Application for Employer Identification Number.” Fax to the appropriate IRS fax number found in the form instructions, or mail to the address listed. Expect issuance within four weeks by mail or typically four business days by fax.
- Record and use the EIN: Keep the EIN confirmation with estate records. Use this number to open and manage estate bank accounts, file the federal Form 1041 (“U.S. Income Tax Return for Estates and Trusts”), and file any Washington tax returns if the estate has business activities.
Obtaining an EIN promptly helps avoid delays in settling tax matters and distributing assets. Failure to secure an EIN when required may expose the personal representative to personal liability for unfiled returns or unpaid taxes under Washington’s probate code (RCW 11.36.010).
Helpful Hints
- Ensure the estate name matches the decedent’s legal name format to avoid IRS processing delays.
- Complete Form SS-4 in one sitting if applying by mail or fax to prevent misaddressed forms.
- Keep copies of all correspondence with the IRS and estate bank statements together.
- Use the EIN exclusively for estate matters—do not use a decedent’s SSN.
- Consult a probate attorney in Washington if you encounter complex matters like estate business income or tax disputes.