How an Executor Obtains an EIN for an Estate in Oregon

Disclaimer: This article is for educational purposes only and does not constitute legal advice.

Detailed Answer

When you serve as executor of an Oregon estate, you must obtain an Employer Identification Number (EIN) from the IRS before you file taxes or open an estate checking account. The EIN acts as the estate’s taxpayer identification number in place of the decedent’s Social Security number.

1. Secure Your Letters Testamentary or Letters of Administration

First, obtain your official appointment from the probate court. In Oregon, the court issues Letters Testamentary (if there is a will) or Letters of Administration (if there is no will). See ORS 113.250 for more details: ORS 113.250.

2. Complete IRS Form SS-4

Download IRS Form SS-4 from the IRS website: IRS Form SS-4. Key sections include:

• Line 1: Estate name (e.g., “Estate of Jane Doe”).
• Line 7b: Executor’s name and Social Security number.
• Line 8a: Check the box for “Estate,” and enter the decedent’s date of death.
• Lines 9a–c: Provide the estate address.
• Sign and date the form in the signature area.

3. Submit the SS-4 to the IRS

You have three submission options:

1. Online: Apply through the IRS EIN Assistant at irs.gov/ein. You receive your EIN immediately.
2. Fax: Fax the completed SS-4 to the IRS at (855) 215-1627 and receive your EIN within four business days.
3. Mail: Mail the SS-4 to the IRS, Attn: EIN Operation, Cincinnati, OH 45999. Expect a response in about four weeks.

4. Record and Use the EIN

After you receive the EIN, record it in your estate records. Use this EIN to:

• Open bank and investment accounts under the estate name.
• File estate income tax returns (IRS Form 1041).
• Report any estate employment taxes if you hire staff for estate property management.

Helpful Hints

• Keep a copy of your Letters Testamentary or Administration in any submission to the IRS.
• Use the online IRS system for faster processing.
• Confirm the executor’s Social Security number before completing line 7b.
• Notify financial institutions that you act on behalf of the estate once you have the EIN.
• Consult a probate attorney if the estate holds complex assets or if disputes arise.