Disclaimer: This information is for educational purposes and does not constitute legal advice.
Detailed Answer
If you manage an estate in Utah as an executor, obtaining a federal EIN is a critical first step. This guide explains how to apply for an EIN under Utah probate law.
Under Utah Code § 75-3-602, the probate court issues Letters Testamentary once you file the decedent’s will and appointment documents. With Letters Testamentary, you act on behalf of the estate.
Follow these steps to obtain an EIN:
- Receive Letters Testamentary. File the will and petition with the Utah probate court. The court issues certified Letters Testamentary. See Utah Code § 75-3-602: le.utah.gov.
- Collect estate information. Gather the decedent’s full legal name, Social Security number, date of death, estate mailing address, and your personal representative details.
- Complete IRS Form SS-4. Use the IRS application to request a new EIN for the estate. Access the form and instructions here: Apply for an EIN Online.
- Submit your application. The fastest way is via the IRS online portal, which issues your EIN immediately. Alternatively, fax or mail the completed Form SS-4 to the IRS Service Center indicated in the instructions.
- Secure and use your EIN. Keep the IRS confirmation notice. Use the EIN to open estate bank accounts and file the estate’s tax returns, including Form 1041 (U.S. Income Tax Return for Estates and Trusts).
Helpful Hints
- Retain certified copies of Letters Testamentary and the EIN confirmation in your estate file.
- Contact the IRS Business & Specialty Tax Line at 800-829-4933 for real-time assistance with Form SS-4.
- File Form 1041 annually if the estate earns income to avoid penalties.
- Consider working with a probate attorney if the estate involves complex assets or creditor disputes.
- Set up a dedicated estate bank account to separate estate funds from personal assets.