The Short Answer

In Pennsylvania, an executor (personal representative) typically obtains an estate EIN from the IRS after they have legal authority to act for the estate—most commonly shown by “letters testamentary” (or “letters of administration”) issued by the county Register of Wills. The EIN is then used to open an estate bank account and handle tax reporting for estate income and administration activity.

What Pennsylvania Law Says

While the EIN itself is a federal tax identifier issued by the IRS, Pennsylvania law is what establishes who has authority to act for the decedent’s estate. Courts in Pennsylvania exercise estate jurisdiction through petitions by parties in interest and under court-directed terms, security, and notice—meaning the executor’s authority and documentation must be in proper order before third parties (banks, payors, and tax institutions) will recognize the executor’s actions.

The Statute

The primary law governing this issue is 20 Pa.C.S. § 8304.

This statute establishes that Orphans’ Court jurisdiction under that chapter is exercised by petition of a party in interest and under terms, security, and notice as the court directs—reinforcing that an executor’s authority is formal and document-driven, not informal.

Why You Should Speak with an Attorney

Even though “getting an EIN” can sound like a simple administrative task, problems usually arise from authority, documentation, and tax posture—and mistakes can create personal liability or delays in accessing estate assets. Legal outcomes often depend on:

• Strict Deadlines: Estate administration and tax filings can involve hard deadlines (including inheritance tax and fiduciary income tax timelines). Missing them can trigger penalties and interest and can complicate distribution.
• Burden of Proof: Banks and other institutions commonly require properly issued letters/short certificates and consistent estate information before they will open an estate account or release funds—especially if there are multiple heirs, disputed authority, or unclear asset ownership.
• Exceptions: Not every estate needs an EIN (for example, depending on whether there is ongoing income, a required estate account, or certain non-probate assets). Also, if there are co-executors, a will contest, or a question about who should serve, the “right” approach can change quickly.

Trying to handle this alone can lead to rejected bank paperwork, incorrect tax reporting, or disputes with beneficiaries—each of which can increase costs and delay closing the estate.

Get Connected with a Pennsylvania Attorney

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Disclaimer: This article provides general information under Pennsylvania law and does not create an attorney-client relationship. Laws change frequently. For legal advice specific to your situation, please consult with a licensed attorney.