Detailed Answer
When you serve as an executor (also called personal representative) for an estate in New Hampshire, you typically need an Employer Identification Number (EIN) to manage tax filings. Here’s how:
- Obtain appointment from the probate court. Under NH RSA 551:3, you must file the will, petition for probate, consent or appointment forms, and take an oath. Once the court issues Letters Testamentary or Letters of Administration, you are authorized to act. NH RSA 551:3.
- Gather necessary information. You need:
- Estate name (e.g., “Estate of Jane Doe, Deceased”).
- Executor’s name, address, and SSN.
- Date of death and date of court appointment.
- Complete IRS Form SS-4. Visit the IRS website and fill out Form SS-4. Select “Estate” as the entity type and provide the estate’s legal name in line 1. In line 7b, list your SSN as the responsible party. IRS Form SS-4.
- Submit your application. You can apply:
- Online via the IRS EIN Assistant – you receive the EIN immediately.
- By fax – expect a response in about four business days.
- By mail – allow up to four to six weeks.
- Record your EIN. Keep a copy of your EIN confirmation notice. Use the EIN when filing the estate’s federal tax return (Form 1041) under I.R.C. §6012(b).
Once you have the EIN, you can open bank accounts, pay creditors, and file necessary tax returns for the estate.
Disclaimer: This information is for general educational purposes only and does not constitute legal advice. Consult a qualified attorney for guidance specific to your situation.
Helpful Hints
- Check probate local rules for additional forms.
- Confirm whether a surety bond is required by the court.
- Use the exact name format requested by the IRS to avoid delays.
- Keep a record of all filings, letters, and notices.