Short answer

Yes — after you have legal authority to administer your deceased parent’s estate you can open an estate bank account using an Employer Identification Number (EIN) issued by the IRS. The usual steps are: confirm you are the personal representative (executor/administrator), get a certified copy of the death certificate, obtain an EIN for the estate from the IRS, and present the court-issued documents plus the EIN and ID to the bank. Under Idaho probate rules (see Idaho Code Title 15), banks will usually require the court’s letters or similar proof of authority before permitting an estate account.

Detailed answer — step-by-step under Idaho law

1) Confirm whether you have authority to act for the estate

If the decedent left a will, the will normally names an executor. If there is no will, the court appoints an administrator. In Idaho, probate and the appointment of a personal representative are governed by Idaho Code Title 15 (Probate and Trust Law). See Idaho Code, Title 15: https://legislature.idaho.gov/statutesrules/idstat/title15/. You generally need Letters Testamentary (if there is a will) or Letters of Administration (if intestate) issued by the probate court to prove your authority to banks and third parties.

2) Get certified copies of the death certificate

Banks almost always require a certified death certificate when you open an estate account. Obtain several certified copies from the county where the death was registered (the county health department or vital records office).

3) Apply for an EIN for the estate

An estate is a separate taxable entity once a personal representative is appointed. The estate should use an EIN (not the decedent’s Social Security number) for bank accounts and for estate tax or income tax filings (for example, Form 1041 if the estate earns taxable income). You can apply for an EIN online or by filing Form SS-4. IRS resources:

• Apply online: IRS EIN application page
• About Form SS-4 (EIN application): https://www.irs.gov/forms-pubs/about-form-ss-4
• About Form 1041 (estate income tax return): https://www.irs.gov/forms-pubs/about-form-1041

Practical notes on the EIN application:

• If the probate court has already issued letters, include the name and title exactly as they appear on those letters when you apply for the EIN.
• You will receive an EIN confirmation letter (CP 575). Keep this for the bank and your records.

4) Visit the bank with the required documents

Banks set their own internal requirements. Typical documents they ask for include:

• Certified copy of the death certificate
• Letters Testamentary or Letters of Administration (certified copy from the probate court)
• Bank’s own estate-account paperwork (many banks have an estate-account application)
• EIN confirmation from the IRS (CP 575 or a printed EIN assignment)
• Personal identification for the personal representative (photo ID)

Account naming conventions commonly look like: “Estate of Jane A. Doe, by John B. Smith, Personal Representative, EIN XX-XXXXXXX.” Ask the bank how they prefer the account to be named and whether they will permit checks to be written that way.

5) Use the estate account correctly

Only estate funds and payments related to the estate should flow through this account. Do not commingle estate funds with your personal funds. Typical uses are:

• Collecting income due to the estate (rents, interest, refunds)
• Paying estate debts and funeral expenses
• Paying taxes due and costs of administration
• Making distributions to beneficiaries once allowed by the court or by the will

Keep clear records and bank statements. You will need to produce an accounting for the probate court and for beneficiaries.

6) If there’s no probate or the estate is small

Not all assets require opening a full estate account. Some accounts transfer by beneficiary designation or as payable-on-death (POD) and bypass probate. Idaho has streamlined procedures for small estates or transfers — check Idaho Code Title 15 and local court resources for small-estate procedures or affidavit transfers. See Idaho Code, Title 15: https://legislature.idaho.gov/statutesrules/idstat/title15/. If the bank account is jointly held or has a designated beneficiary, the bank may allow transfer without an estate account.

7) When to get legal help

If the estate includes complex assets (real estate, businesses, out-of-state assets), contested wills, significant taxes, or creditor claims, consider consulting a probate attorney licensed in Idaho. An attorney can help you file for appointment, draft the inventory and accounting, and advise on your fiduciary duties.

Common problems and practical solutions

• Bank asks for letters but you only have a will: File the will with the probate court and request issuance of Letters Testamentary. The court grants formal authority once it admits the will and appoints you.
• Bank refuses to open an account with only an EIN: Banks usually want court-issued letters as proof of authority; present those plus the EIN letter and death certificate.
• Delays getting an EIN: The IRS online EIN issuance is usually immediate, but if you use a paper Form SS-4 processing takes longer. Plan accordingly and request expedited handling from the bank if necessary.
• Concern about personal liability: As personal representative, you have fiduciary duties to act prudently and avoid commingling. Keep records, get receipts and approvals where required, and consult an attorney before making large or unusual distributions.

Links and resources

• Idaho Code — Title 15 (Probate and Trust Law): https://legislature.idaho.gov/statutesrules/idstat/title15/
• IRS — Apply for an EIN (online): https://www.irs.gov/
• IRS — About Form SS-4 (EIN application): https://www.irs.gov/forms-pubs/about-form-ss-4
• IRS — About Form 1041 (estate income tax return): https://www.irs.gov/forms-pubs/about-form-1041

Helpful Hints

• Bring originals and several certified copies of the death certificate to the bank.
• Ask the bank in advance what documents and certifications they require in order to avoid multiple visits.
• Apply for the EIN online for the fastest turnaround; save the IRS confirmation email or CP 575 letter for the bank.
• Name the estate account clearly (e.g., “Estate of [Decedent Name], by [Your Name], Personal Representative, EIN XX-XXXXXXX”).
• Open the estate account as soon as possible to collect incoming funds and to avoid commingling estate and personal funds.
• Keep separate bookkeeping for estate transactions and keep receipts for every payment.
• If the estate will earn interest or income, anticipate filing Form 1041 and consult a tax advisor if needed.
• When in doubt about complex issues or disputes, consult a probate attorney licensed in Idaho — courts can impose personal liability for improper actions by a personal representative.

Disclaimer: This article is informational only and does not constitute legal advice. Laws change and facts matter. For advice about a specific situation, contact a licensed Idaho probate attorney.