Step-by-step guide to opening an estate bank account in North Dakota using the estate EIN

Disclaimer: This is general information and not legal advice. For advice specific to your situation, consult a North Dakota attorney or the probate court.

Quick overview

When someone dies, their money and property that must be managed during probate should be kept separate from the personal funds of the appointed personal representative (executor or administrator). Most North Dakota banks will want a court document showing authority and an Employer Identification Number (EIN) issued by the IRS for the estate. The steps below explain how to get an EIN, what North Dakota court authority you typically need, how to present documents to a bank, and how to title and manage the account.

Detailed answer — what to do and why (North Dakota law)

1) Determine whether court authority (letters) is required

Under North Dakota probate law, a personal representative typically needs official court appointment (often called “letters testamentary” for an executor named in a will or “letters of administration” for an administrator) before financial institutions will release funds or allow an estate checking account. See North Dakota Century Code, Title 30.1 (Decedents’ Estates) for the probate framework: https://www.legis.nd.gov/cencode/t30.1. For step-by-step help about opening a probate case and obtaining letters, the North Dakota Courts’ self-help probate information is a useful resource: https://www.ndcourts.gov/legal-resources/self-help/probate.

2) Apply for an EIN for the estate (IRS requirement)

An estate that will receive income (bank interest, sale proceeds that produce taxable gains, or that must file Form 1041) generally needs a separate EIN. Even if the estate will not file federal fiduciary tax returns, many banks still require an EIN before opening an estate account. Apply online or by completing IRS Form SS-4.

• Online application (fastest): https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online
• Form SS-4 and instructions: https://www.irs.gov/forms-pubs/about-form-ss-4
• Information about estate and trust tax filing (Form 1041): https://www.irs.gov/forms-pubs/about-form-1041

When you apply, identify the estate name (usually “Estate of [Decedent’s full name]”) and the personal representative as the executor/administrator. After the IRS issues the EIN, you will receive an EIN confirmation notice (the CP 575 or other confirmation). Save and print that letter — banks often require a copy.

3) Gather the typical documents banks ask for

Most financial institutions will ask for:

• Certified copy of the death certificate (not a photocopy).
• Certified copy of the court-issued letters showing your appointment as personal representative (letters testamentary or letters of administration).
• The IRS EIN confirmation (or the SS-4 confirmation page if you applied online).
• Photo ID for the personal representative.
• Copy of the will (if one exists) — some banks want to see it.
• Bank may also ask for a completed estate resolution or signature card prepared by the bank.

4) How to title the new estate account (example)

Use a clear title so funds are plainly estate property. Common formats bankers accept:

• Estate of John Q. Public, by Jane A. Public, Personal Representative (EIN XX-XXXXXXX)
• John Q. Public (Deceased) — Estate Account — Jane A. Public, Personal Representative

Ask the bank to include the estate EIN on the account records and on any tax document (1099) the bank issues so estate income is reported to the estate, not to you personally.

5) Estate accounting, taxes, and closing the account

Keep estate funds strictly separate from personal funds. Use the estate account to pay funeral expenses, valid creditor claims, taxes, and administration costs. Track every transaction and keep receipts. If the estate must file a federal fiduciary income tax return, that return uses the estate EIN (Form 1041). After you obtain court approval for final distribution (if required) and distribute estate assets to beneficiaries, close the estate account per the court’s instructions.

6) When you might not need an EIN or formal probate

Some small estates or assets with transfer-on-death or joint ownership may pass outside probate, and certain small-amount collection procedures may allow creditors and institutions to release funds without full probate. Whether you can avoid a formal probate proceeding depends on the asset type and value. Check North Dakota probate self-help resources or consult a probate attorney to confirm whether simplified procedures apply to your situation: https://www.ndcourts.gov/legal-resources/self-help/probate.

Helpful hints

• Contact the bank in advance — banks vary. Ask for a written list of documents they require to open an estate account.
• Apply for the EIN after you are appointed personal representative (the IRS often asks for the executor/administrator’s name and SSN on the SS-4).
• Bring certified court copies; banks usually will not accept provisional or uncertified filings.
• Retain the IRS EIN confirmation letter — if you applied online there will be a confirmation you can print immediately.
• Label checks and deposits carefully and keep a separate ledger for estate transactions to simplify accounting and any court reporting or tax filings.
• If the estate is small or assets pass directly to beneficiaries, talk to the clerk of the probate court about small-estate collection options before starting full probate.
• If a bank refuses to accept the EIN or wants additional documentation, ask to speak with a bank officer familiar with fiduciary accounts or try a different bank that handles probate accounts regularly.
• Keep beneficiaries informed and keep copies of all documents you file with the court — transparency reduces disputes later.

Key resources

• North Dakota Century Code, Title 30.1 (Decedents’ Estates): https://www.legis.nd.gov/cencode/t30.1
• North Dakota Courts — probate self-help: https://www.ndcourts.gov/legal-resources/self-help/probate
• IRS — apply for an EIN online: https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online
• IRS — Form SS-4 information: https://www.irs.gov/forms-pubs/about-form-ss-4
• IRS — Form 1041 (U.S. Income Tax Return for Estates and Trusts): https://www.irs.gov/forms-pubs/about-form-1041

If you want, provide a short summary of the bank’s demands you’ve already received (what documents the bank asked for) and I can explain what each item is and how to obtain it under North Dakota procedures.