Detailed Answer
An EIN, or Employer Identification Number, serves as the estate’s taxpayer ID. The IRS requires an executor to obtain an EIN before filing tax returns for the estate. In Missouri, the executor first secures Letters Testamentary from the probate court under RSMo §472.050 (revisor.mo.gov). Once appointed, the executor can apply for the EIN.
To apply, use the IRS’s online application (IRS EIN Online). This is the fastest method; you receive the EIN immediately after completion. Alternatively, complete IRS Form SS-4 (Form SS-4) and mail or fax it to the IRS service center. Mail applications typically take four to six weeks to process; fax applications take about four business days.
Include the estate’s legal name, the decedent’s name, date of death, and your Letters Testamentary number. Use the estate’s address as the business address. Keep the confirmation notice from the IRS with the estate’s records. You will need the EIN to file federal Form 1041, the U.S. Income Tax Return for Estates and Trusts, and to open bank and investment accounts in the estate’s name.
Helpful Hints
- Complete Letters Testamentary before applying. The probate clerk issues them under RSMo §472.050.
- Apply online for immediate EIN issuance; there is no fee.
- Use a secure internet connection and save your application PDF.
- Keep the EIN confirmation notice in the estate’s permanent file.
- Contact a Missouri probate attorney if you encounter complex estate tax issues.
Disclaimer: This article provides general information about Missouri probate procedures. It is not legal advice. Consult a qualified attorney for advice about your specific situation.