The Short Answer

In most Florida estates, the personal representative (executor) obtains an EIN from the IRS once the estate becomes a separate taxpayer for post-death administration (for example, to open an estate bank account, receive income, or file a fiduciary income tax return). While Florida probate law generally allows a personal representative to act without needing a specific court order for routine administration, getting the EIN right matters because it ties directly to tax filings and fiduciary liability.

What Florida Law Says

Florida probate law expects the personal representative to move the administration forward efficiently and handle estate business as part of the settlement process. That typically includes practical steps like collecting assets, paying expenses, and dealing with tax compliance when required. Separately, Florida law also imposes obligations on personal representatives when a federal estate tax return is required, including state-level filing tied to the federal return.

The Statute

The primary law governing this issue is Fla. Stat. § 733.603.

This statute establishes that a personal representative must proceed expeditiously with settling and distributing the estate and generally may do so without a separate court order, unless the Probate Code or the court requires otherwise.

In addition, when an estate is required under federal law to file a federal estate tax return, Florida requires a related filing with the Florida Department of Revenue. See Fla. Stat. § 198.13.

Why You Should Speak with an Attorney

While the statute provides the general rule that a Florida personal representative can handle many administrative tasks without a court order, applying that rule to taxes and banking is rarely simple. Legal outcomes often depend on:

• Strict Deadlines: If a federal estate tax return is required, Florida law ties state filing timing to the federal due date, and missing tax-related deadlines can create avoidable exposure. (See Fla. Stat. § 198.13.)
• Burden of Proof: Banks and financial institutions often require specific documentation (and the correct taxpayer identification) before releasing funds or opening an estate account; mistakes can delay administration and distributions.
• Exceptions: Whether you need an EIN at all can depend on how assets pass (probate vs. trust vs. beneficiary designations), whether the estate earns income after death, and whether federal estate tax or fiduciary income tax filings are triggered.

Trying to handle this alone can lead to tax reporting errors, rejected account openings, or personal representative liability if funds are mishandled or deadlines are missed.

Get Connected with a Florida Attorney

Do not leave your legal outcome to chance. We can connect you with a pre-screened Probate attorney in Florida to discuss your specific facts and options.

Find a Florida Attorney Now

Disclaimer: This article provides general information under Florida law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.