How to Open an Arizona Estate Bank Account Using an IRS EIN | Arizona Probate | FastCounsel
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How to Open an Arizona Estate Bank Account Using an IRS EIN

August 12, 2025 5 min read

Detailed answer — opening and managing an Arizona estate bank account (FAQ style)

Short answer: To open a bank account in an estate’s name in Arizona you generally must be the court-appointed personal representative (executor or administrator) or otherwise authorized by Arizona probate rules, obtain a Federal Employer Identification Number (EIN) for the decedent’s estate from the IRS, and present the bank with the court-issued document (often called Letters of Personal Representative or Letters Testamentary/Administration), a certified death certificate, the estate EIN, and personal identification. The estate account must be used only for estate funds and kept separate from your personal accounts.

Important disclaimer: This information is educational only and is not legal advice. For guidance specific to your situation, consult a licensed Arizona attorney or the local probate court.

Step-by-step process

  1. Determine whether probate is required. Many estates go through Arizona probate; smaller estates may qualify for simplified procedures. Check Arizona probate rules and court guidance to determine whether you need to open a full probate case. See Arizona Revised Statutes, Title 14 (Probate) for governing law: https://www.azleg.gov/arsDetail/?title=14. Also review the Arizona Courts’ probate information: https://www.azcourts.gov/selfservice/Probate.
  2. Get appointed as the personal representative. If there is a will, the named executor typically petitions the probate court for appointment and receives court-issued authority (commonly called Letters Testamentary). If there is no will, a person may petition to be appointed as the estate’s administrator. Banks almost always require the court-issued letters or comparable court order before allowing access to estate assets.
  3. Obtain certified copies of the death certificate. Banks usually want at least one certified death certificate (often more). In Arizona, obtain certified vital records from Arizona Department of Health Services: https://azdhs.gov/licensing/vital-records/index.php.
  4. Apply for an EIN for the estate. Once a personal representative is appointed (or in some cases when a decedent’s estate must file tax returns), obtain an EIN from the IRS in the estate’s name. The IRS treats the estate as a separate taxpayer. You can apply online (preferred) or by mail/fax using Form SS-4. See IRS guidance on estates and trusts and the EIN application: https://www.irs.gov/businesses/small-businesses-self-employed/estate-and-trust-tax-information and https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online.
  5. Bring required documents to the bank. Typical documentation a bank will request to open an estate account includes:
    • Certified copy of the court-issued letters appointing you as personal representative (Letters of Personal Representative / Letters Testamentary or Letters of Administration).
    • Certified death certificate for the decedent.
    • The estate’s EIN (IRS confirmation or EIN letter).
    • Your government-issued photo ID.
    • Completed bank account forms naming the estate as the account owner (bank-specific).

    Banks vary in their exact requirements; call ahead to confirm what that bank branch needs.

  6. Use the estate account only for estate business. Deposit estate funds (e.g., proceeds from assets sold, final paychecks, life insurance payable to the estate) into the estate account. Pay estate bills, taxes, creditor claims, and distributions from this account. Keep meticulous records and retain original receipts for accounting to heirs and for the probate court.
  7. File required tax and probate filings. The personal representative is responsible for filing the decedent’s final personal income tax returns and any estate income tax or fiduciary returns required for the estate. Maintain records to support tax filings and court accounting requirements under Arizona probate law (Title 14). Consider consulting a tax professional experienced with decedent and fiduciary tax returns.

Common complications and how to handle them

  • If the bank refuses to accept the IRS EIN without court letters: most banks require both the EIN and a certified copy of your court appointment. Ask the probate clerk for certified copies of the letters and request more than one certified copy if you must present them to multiple institutions.
  • If assets have beneficiary designations (payable-on-death accounts, retirement plans, life insurance): those assets typically pass outside probate to named beneficiaries and may not belong to the estate; verify ownership and the need for estate funds before depositing or moving such proceeds.
  • If the estate is small: Arizona may offer simplified collection procedures (small estate affidavit or similar) that let certain beneficiaries collect assets without full probate. Check Arizona court resources or speak to the probate clerk about simplified options before filing a full probate case.

Where to get official forms and local rules

Helpful hints

  • Contact the probate clerk in the county where the decedent lived early; local clerks can confirm what the court will issue and any local rules for certified copies.
  • Apply for the estate EIN after you have the court appointment if possible; some banks will accept a pending application confirmation, but an issued EIN is best.
  • Order several certified copies of the court letters and death certificate — you will likely need multiple originals for banks, financial institutions, title companies, and government agencies.
  • Keep estate funds separate. Never co-mingle estate money with your personal accounts; co-mingling can create liability and accounting problems in probate.
  • Keep detailed, dated records of every deposit, transfer, payment, and distribution from the estate account. This makes required accountings to heirs and the court much easier.
  • If you anticipate estate taxes, outstanding debts, or a contested probate, consult a probate attorney early. Complex issues are harder to resolve after accounts are mixed or assets are distributed.
  • Banks’ requirements vary. Before visiting a branch, call the bank’s estate/accounts department and confirm required documents and whether an appointment is needed.

If you need help that applies your facts to Arizona law, contact an Arizona probate attorney or the nearest probate court clerk. The information above summarizes common steps and Arizona resources but does not replace advice from a licensed attorney about your specific situation.

The information on this site is for general informational purposes only, may be outdated, and is not legal advice; do not rely on it without consulting your own attorney.