Detailed Answer
When you serve as an executor (personal representative) of an estate in Pennsylvania, you need a federal Employer Identification Number (EIN) to manage financial accounts, file tax returns, and settle debts. The EIN acts like a Social Security Number for the estate.
Step 1: Confirm Your Appointment
Obtain your Letters Testamentary or Letters of Administration from the Register of Wills. These documents prove your authority. They reference your appointment under the Pennsylvania Probate, Estates and Fiduciaries Code, Title 20, §§ 3151–3188 (20 Pa.C.S. §§ 3151–3188).
Step 2: Gather Required Information
- Estate name (e.g., “Estate of Jane Doe”).
- Executor’s name and Social Security number.
- Estate mailing address and contact information.
- Date of decedent’s death.
Step 3: Apply for an EIN with the IRS
Use one of these methods:
- Online: Complete the IRS EIN application (IRS EIN Online Application).
- By Mail or Fax: Fill out IRS Form SS-4 (Form SS-4) and submit it to the IRS address or fax number in the instructions.
- By Phone (International Executors): Call 267-941-1099.
Step 4: Use the EIN for Estate Administration
- File the federal fiduciary income tax return, Form 1041 (IRS Form 1041).
- File the Pennsylvania inheritance tax return, PA-41 (PA-41 Inheritance Tax Return), as required by the Inheritance and Estate Tax Act, 72 P.S. §§ 9101–1601.
- Open bank accounts, pay debts, and distribute assets using the estate’s EIN.
Disclaimer: This article is for educational purposes only and does not constitute legal advice. Consult a qualified attorney for advice tailored to your situation.
Helpful Hints
- Apply online for the fastest EIN issuance—usually within minutes.
- Keep a copy of your Form SS-4 and EIN confirmation for your records.
- Notify banks and financial institutions of the new EIN before transferring funds.
- Observe deadlines for federal and state fiduciary tax returns.
- Consult a tax professional if the estate has complex income sources.