FastCounsel

Disclaimer: This article does not provide legal advice. It offers general information on how an executor can obtain a federal Employer Identification Number (EIN) for an estate under Massachusetts law.

Detailed Answer

When a person dies in Massachusetts, the appointed executor (also known as a personal representative) must obtain an Employer Identification Number (EIN) from the Internal Revenue Service (IRS) for the decedent’s estate. An EIN identifies the estate for federal tax purposes. You need this number to:

• Open an estate bank account
• File the federal estate tax return (Form 706) if required
• File the Massachusetts estate tax return (Form MGE 707) under M.G.L. c. 65C
• Report income earned by the estate

Follow these steps to obtain an EIN:

1. Obtain Letters Testamentary. Secure your appointment as executor from the Massachusetts probate court. The court issues Letters Testamentary or Letters of Administration.
2. Gather required information. Have the following details ready:
   • Executor’s name, address, and Social Security Number (SSN)
   • Decedent’s legal name, date of death and SSN
   • Estate mailing address
   • Estate type and reason for applying
3. Choose an application method. You may apply:
   • Online via the IRS website: Apply for an EIN Online (available Monday–Friday, 7 AM–10 PM Eastern)
   • By fax: Complete Form SS-4 (download here) and fax to the appropriate IRS fax number
   • By mail: Send Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999
4. Complete Form SS-4. Provide accurate information. In line 7b, enter “Estate of [Decedent Name]” and use the decedent’s SSN. In line 8a, enter the date of death.
5. Receive your EIN. Online applicants receive an EIN immediately. Fax applications typically take four business days. Mail applications take about four weeks.
6. Use your EIN for Massachusetts filings. Use the EIN when filing the Massachusetts estate tax return (Form MGE 707) under Mass. Dept. of Revenue.

Helpful Hints

• Apply online for fastest processing and immediate issuance.
• Ensure your Letters Testamentary include the estate’s mailing address to avoid delays.
• Keep copies of all documents for your estate records.
• Record the date you receive your EIN to track state and federal filing deadlines.
• Consult the Massachusetts Estate Tax Guide (Mass.gov) for detailed state requirements.