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Overview: When someone dies, their personal bank accounts remain in their name until the estate administrator or executor gets legal authority from the Ohio probate court. Most banks will not allow you to manage a deceased person’s funds in the deceased’s Social Security Number. Instead, after you obtain legal authority from the probate court and an IRS EIN for the estate, you can open an estate (fiduciary) bank account to collect money due to the estate, pay valid debts, and distribute assets to beneficiaries.

1) Confirm whether probate (formal administration) is required

Not all assets must pass through probate. Assets titled jointly, payable-on-death accounts, or assets with beneficiary designations often transfer without probate. If the estate holds bank accounts, investment accounts, or other assets solely in the decedent’s name, you will generally need to open administration with the probate court to get authority to act for the estate.

For general information about Ohio probate court authority, see Ohio Revised Code Chapter 2109 (probate court jurisdiction) and Chapter 2117 (administration of estates): ORC Chapter 2109 and ORC Chapter 2117.

2) Obtain court authority to act for the estate (Letters)

To open an estate bank account, banks typically require the probate court’s written authority showing you are the personal representative. In Ohio the probate court issues “Letters Testamentary” (if there is a will and an executor) or “Letters of Authority/Administration” (if no will or an administrator is appointed). Take the original or certified copy of those letters to the bank.

3) Get an EIN for the estate from the IRS

After the decedent’s death, the estate is a separate tax entity for post‑death income, and many banks require an EIN to open an estate account. Apply for the estate EIN with the IRS using Form SS-4 or the online EIN application. The IRS provides step-by-step guidance here: Apply for an EIN online. You will receive an EIN confirmation (CP 575 or online confirmation) that the bank may accept as proof of the estate’s EIN.

4) Visit the bank with required documents

Most banks will ask for some or all of the following:

• Certified copy of the death certificate (some banks accept an original or a certified copy).
• Original or certified Letters Testamentary or Letters of Authority issued by the probate court.
• Estate EIN confirmation (IRS CP 575 letter or printed confirmation from the IRS online application).
• Personal identification for the fiduciary (driver’s license, passport).
• Copy of the will (if there is one) — banks sometimes request it to verify who is named executor.

5) How to name the estate bank account

Banks prefer a clear fiduciary account title. Typical formats include:

• “Estate of [Decedent Full Name], [Deceased Date of Birth or Year], by [Your Name], Executor”
• “[Decedent Full Name], Deceased, Estate Account — [Your Name], Administrator”

Ask the bank how they want the title typed. Keep the title consistent with court documents where possible.

6) What the estate account is for (and what it is not for)

Use the estate account to collect the decedent’s bank funds, dividends, rents, and other income that belongs to the estate after death. Use it to pay estate expenses and valid creditor claims, taxes, and distributions to beneficiaries. Do not use the estate account for your personal expenses. Keep all transactions and receipts and maintain good records—this is crucial for the probate accounting you will likely need to provide to the court and beneficiaries.

7) Tax and reporting considerations

• Use the decedent’s Social Security number to file the final individual income tax return for the period up to the date of death.
• After death, estate income is reported under the estate’s EIN. Estates that earn income after death generally must file Form 1041 (U.S. Income Tax Return for Estates and Trusts). See the IRS page for Form 1041: IRS Form 1041.
• Ohio personal income tax returns and any estate tax obligations should be discussed with a tax advisor; Ohio does not have a separate state-level estate tax currently, but rules change and you should confirm current Ohio requirements.

8) If the bank resists opening an estate account

If a bank refuses to open an estate account even with proper documents, ask to speak with a bank manager or the bank’s fiduciary services department. If the bank persists, consult the probate court clerk for guidance or consider trying a different bank. Keep records of attempts and any written bank policies the bank cites.

9) Alternatives for small estates

Ohio provides ways to transfer small estates or certain assets without full administration in some cases. For small amounts, joint ownership, or payable-on-death designations, you may be able to claim assets directly. Because procedures and thresholds may change and vary by county, contact the local probate court or a probate attorney to confirm whether a simplified method applies to your situation.

10) Practical checklist (quick reference)

1. Determine whether probate is necessary for the assets in question.
2. File for appointment as executor or administrator in the local Ohio probate court if needed.
3. Obtain certified Letters Testamentary or Letters of Authority from the probate court.
4. Apply for an estate EIN from the IRS and obtain the confirmation letter.
5. Bring the death certificate, probate letters, EIN confirmation, and your ID to the bank.
6. Open the account with a fiduciary title and keep meticulous records of all transactions.

Helpful Hints

• Contact the probate court clerk early. Clerks can explain local procedures and provide certified copies of Letters once the court issues them.
• Get multiple certified copies of the death certificate and the probate letters; banks and other institutions often require originals or certified copies and keep them on file.
• Call the bank before you go. Ask the bank which documents they require and whether they have a fiduciary or trust department that handles estate accounts.
• Keep estate funds separate from your personal accounts. Mixing funds can create personal liability and complicate the probate accounting.
• Keep a running inventory and receipts. Good recordkeeping makes it easier to prepare the required fiduciary accounting for beneficiaries and the court.
• If you expect estate tax or complex returns, consult an accountant experienced with fiduciary tax returns (Form 1041).
• If beneficiaries dispute distributions or creditors make large claims, consult an Ohio probate attorney promptly.