Detailed Answer
Disclaimer: This article is for informational purposes only and does not constitute legal advice. Consult a licensed attorney for guidance tailored to your situation.
Step 1: Confirm Your Appointment as Personal Representative
Before you apply for an Employer Identification Number (EIN) for the estate, ensure the Wyoming district court has formally appointed you as the personal representative (executor). Under Wyo. Stat. Ann. § 2-6-113 and § 2-6-208, you gain authority to act on behalf of the estate once you file your oath and letters testamentary: Wyo. Stat. Ann. Tit. 2, Ch. 6.
Step 2: Gather Required Information
- Decedent’s full legal name and date of death
- Probate case number and court name
- Your name and Social Security number
- Mailing address for the estate
- Reason for applying (e.g., “estate of a decedent”)
Step 3: Choose an Application Method
You can apply for an EIN with the IRS by:
- Online (recommended for immediate issuance):
Visit the IRS website: Apply for an EIN Online. - Fax: Complete IRS Form SS-4 and fax it to the number listed on the form instructions.
- Mail: Send a signed Form SS-4 to the appropriate IRS address (found in the Form SS-4 instructions).
- Phone (international applicants only): Call the IRS at the number listed on Form SS-4.
Step 4: Complete and Submit Form SS-4
On Form SS-4, enter:
- Line 1: Estate name (e.g., “Estate of John A. Doe”).
- Line 7a/b: Your name and title (“Personal Representative”).
- Line 8a: Decedent’s Social Security number.
- Line 9a: Type of entity – select “Estate”.
- Line 10: Reason for applying – select “Estate of a decedent”.
Submit the form via your chosen method. If you apply online, you’ll receive your EIN immediately. Fax requests typically return in four business days, while mail can take up to four weeks.
Step 5: Use and Safeguard Your EIN
Once you receive the EIN, use it to:
- Open bank accounts in the estate’s name.
- Prepare and file Form 1041 (U.S. Income Tax Return for Estates and Trusts).
- Report income, deductions, and distributions.
Keep the CP 575 notice (IRS EIN confirmation) with the estate’s records. You may need it for banks, title companies, and other institutions.
Helpful Hints
- Apply for the EIN soon after qualifying as executor to avoid delays in managing estate assets.
- Use the exact estate name as it appears on the letters testamentary.
- Retain copies of all IRS correspondence in the estate file.
- If you change mailing addresses, notify the IRS by filing Form 8822-B.
- Consult a probate attorney if you encounter complex estate tax issues or multiple jurisdictions.