How to Get an EIN for a Deceased Person's Estate: Step-by-Step NC Guide

How-To Guides 13 min read

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One of the first things you need to do after being appointed executor of a North Carolina estate is get a tax identification number for the estate itself. The estate is treated as a separate legal entity – it needs its own number, its own bank account, and eventually its own tax return. If you have never applied for an EIN before, the process may seem intimidating, but it is one of the more straightforward tasks in estate settlement. This guide walks you through it step by step.

Afterpath provides personalized guidance on every step of estate administration, including obtaining an EIN and opening an estate bank account. Our Pathfinder AI guide walks you through the IRS application in real time, our task management system ensures the EIN is obtained at the right point in the process, and our NC Compliance Engine tracks the tax filing deadlines that follow. No guesswork, no missed steps.

What Is an EIN and Why Does the Estate Need One?

An EIN – Employer Identification Number – is essentially a Social Security number for a business or entity. When someone dies and their estate goes through probate, the estate becomes a separate taxable entity in the eyes of the IRS. It needs its own identification number for tax purposes.

You cannot use the deceased person’s Social Security number for estate transactions. Their SSN is tied to their individual tax identity, which ends at death (with one exception: the final individual tax return, Form 1040, still uses their SSN). The estate needs its own number.

You Need an EIN to:

Open an estate bank account. Every bank in North Carolina will require an EIN to open an account in the name of the estate. Without an estate bank account, you have no way to properly manage estate funds.
File the estate’s income tax return (Form 1041). If the estate earns income after the date of death (interest on bank accounts, dividends from investments, rental income from property), the IRS requires a fiduciary income tax return. This return uses the estate’s EIN.
Transfer investment and brokerage accounts. Financial institutions need the EIN to retitle accounts in the estate’s name.
Pay estate debts and expenses. Checks written from the estate account will reference the EIN.
File for estate tax purposes. If the estate is large enough to trigger federal estate tax (over $13.61 million in 2024) or if a North Carolina estate tax return is required, the EIN is needed.

In short, the EIN is the key that unlocks nearly every financial task in estate administration. Without it, you are stuck.

When to Apply for the EIN

Timing matters. You should apply for the EIN after you have been appointed by the court but before you try to open the estate bank account.

Here is where the EIN fits in the overall process:

File the will with the Clerk of Superior Court (within 60 days of death in NC)
Qualify as executor and receive your Letters Testamentary (or Letters of Administration if no will exists)
Apply for the EIN (this step)
Open the estate bank account using the EIN and your letters
Begin managing estate assets through the estate account

You need the Letters Testamentary or Letters of Administration before applying because the IRS application asks for the executor’s legal authority. While you can technically apply before receiving your letters, having them in hand ensures you can immediately use the EIN to open the bank account.

Afterpath’s task management system sequences these steps automatically. When you enter the date of death and the date you qualified as executor, the system calculates the optimal time to apply for the EIN and positions it in your task list between court qualification and bank account opening. You always know exactly what to do next.

Step-by-Step: Applying for an EIN Online

The fastest and easiest way to get an EIN is through the IRS online application. It takes about 10-15 minutes, and you receive the EIN immediately upon completion.

Before You Start

Gather the following information:

The deceased’s full legal name (as it appeared on their tax returns)
The deceased’s Social Security number
The deceased’s date of death
Your full legal name (as executor/administrator)
Your Social Security number or ITIN
Your mailing address
The estate’s mailing address (this may be the deceased’s address or yours)
The county in North Carolina where the estate is being administered

The Application Process

Step 1: Go to the IRS EIN Assistant

Navigate to the IRS website at https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online. Click “Apply Online Now” to start the application.

The online application is available Monday through Friday, 7:00 AM to 10:00 PM Eastern Time. If you try outside these hours, you will get an error message. Plan accordingly.

Step 2: Select the Entity Type

When asked “What type of legal structure is applying for an EIN?”, select “Estate of a Deceased Individual.” This is critical. Do not select “Sole Proprietor” or any other entity type. Selecting the wrong type causes problems down the line.

Step 3: Confirm Your Selection

The system will confirm you selected “Estate.” Click “Continue.”

Step 4: Enter the Decedent’s Information

Enter the deceased person’s:

Full legal name (first, middle, last)
Social Security number
Date of death

Double-check every character. An incorrect SSN will cause the application to fail or, worse, create an EIN tied to the wrong person.

Step 5: Enter the Executor’s Information

This is your information as the person responsible for the estate. Enter:

Your full legal name
Your SSN or ITIN
Your title (select “Executor,” “Administrator,” or “Personal Representative” as appropriate)

Step 6: Enter the Estate’s Address

Enter the mailing address where the IRS should send correspondence about the estate. This can be:

The deceased’s home address (if someone is still checking mail there)
Your own address (if you want estate mail to come to you directly)
An attorney’s address (if you have legal representation handling the estate)

Choose an address where you will reliably receive mail for the next one to two years.

Step 7: Select the Reason for Applying

Choose “Created a trust” or “Estate” (the specific wording varies as the IRS updates their system). You are looking for the option that indicates a new estate administration.

Step 8: Indicate the Estate’s Tax Year

The estate’s first tax year begins on the date of death. The IRS will ask when the estate’s tax year ends. Most estates use a calendar year-end (December 31), but you can choose a fiscal year-end. For most North Carolina estates, December 31 is the simplest choice.

If the person died in October, for example, the first tax year would run from the date of death through December 31 of that same year. Consult with a tax professional if the estate has significant income and a fiscal year-end might be advantageous.

Step 9: Review and Submit

Review every field carefully. Once you submit, changes are difficult. Verify:

The deceased’s name and SSN are correct
Your information is correct
The address is correct
The entity type is “Estate”

Submit the application.

Step 10: Receive Your EIN

If everything is correct, you will receive the EIN immediately on screen. The IRS will also display a confirmation notice (CP 575) that you can print or save as a PDF.

Print or save this confirmation immediately. This is your proof that the EIN was assigned. You will need it for the bank and for your records.

Applying by Fax or Mail (Alternative Methods)

If you cannot use the online application (for example, if the executor does not have a U.S.-based SSN or ITIN), you can apply by fax or mail using IRS Form SS-4.

Fax Application

Complete Form SS-4 (available at irs.gov)
Fax it to the IRS at (855) 641-6935
You should receive the EIN by fax within four business days

Mail Application

Complete Form SS-4
Mail it to: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999
Processing takes four to six weeks

The online method is strongly preferred for speed and reliability. Use fax or mail only if the online system is unavailable to you.

Common Mistakes That Cause Rejections or Problems

Mistake 1: Applying Before the Person Has Died

This sounds obvious, but the IRS system will reject applications where the “date of death” field is blank or in the future. The estate does not exist until the person has died. You cannot get an EIN proactively.

Mistake 2: Using the Wrong Entity Type

Selecting “Sole Proprietor,” “LLC,” or any entity type other than “Estate of a Deceased Individual” will create an EIN for the wrong type of entity. This causes problems when filing Form 1041 and when banks try to verify the EIN. If you made this mistake, you will need to apply again with the correct entity type.

Mistake 3: Entering an Incorrect SSN for the Deceased

The IRS cross-references the SSN with their records. If the SSN does not match the name, the application may be rejected. Verify the deceased’s SSN from a prior tax return, their Social Security card, or the death certificate.

Mistake 4: Applying Multiple Times

Each estate should have exactly one EIN. If the application fails and you try again, you may accidentally create duplicate EINs. If this happens, contact the IRS at (800) 829-4933 to have the duplicate EIN deactivated.

Mistake 5: Not Saving the Confirmation

The IRS will mail the official CP 575 notice, but mail can be delayed or lost. If you do not save the on-screen confirmation, you may have to call the IRS to retrieve your EIN, which can take weeks. Save and print the confirmation immediately.

Afterpath’s Pathfinder AI guide walks you through each field of the application in real time, flagging potential errors before you submit. If you are unsure about any answer – like which tax year-end to select or how to list your title – Pathfinder provides a clear, plain-English explanation specific to your situation.

What to Do With the EIN Once You Have It

The EIN is your gateway to several critical next steps. Here is what to do with it.

Open the Estate Bank Account

Take the following to a local NC bank:

The EIN confirmation notice (CP 575 or the printed online confirmation)
Your Letters Testamentary or Letters of Administration
A certified copy of the death certificate
Your government-issued photo ID

Open a checking account in the name of “Estate of [Deceased’s Full Legal Name].” This account will be used for all estate transactions: depositing assets, paying debts, covering estate expenses, and eventually distributing to beneficiaries.

For a detailed guide on managing estate bank accounts, see our article on how to close bank accounts after death in NC.

Transfer Financial Accounts

Contact each financial institution (banks, brokerage firms, investment companies) where the deceased held accounts. Provide the EIN and your letters to begin retitling accounts in the estate’s name. Some institutions will transfer assets to the estate account; others will retitle the existing account.

File the Estate’s Income Tax Return (Form 1041)

Any income the estate earns after the date of death must be reported on IRS Form 1041 (U.S. Income Tax Return for Estates and Trusts). This includes:

Interest earned on bank accounts after death
Dividends paid after death
Rental income received after death
Capital gains from assets sold during estate administration

Form 1041 is due on April 15 of the year following the end of the estate’s tax year (or the 15th day of the fourth month after the fiscal year-end, if you chose a fiscal year).

The estate may also need to file a North Carolina fiduciary income tax return (Form D-407) with the NC Department of Revenue.

Afterpath’s NC Compliance Engine tracks both federal and state tax filing deadlines for the estate. You will receive reminders well before the due dates, with guidance on what information to gather and whether you need a CPA to prepare the return. For complex tax situations, Afterpath’s Professional Marketplace can connect you with NC-based CPAs who specialize in estate tax returns.

Provide the EIN to the Attorney and CPA

If you are working with a probate attorney or a CPA, provide the EIN to them. They will need it for any filings or correspondence they handle on behalf of the estate.

Frequently Asked Questions

How long does it take to get an EIN?

If you apply online, you receive the EIN immediately. Fax applications take about four business days. Mail applications take four to six weeks. The online method is by far the fastest and most reliable.

Does the estate EIN expire?

No. The EIN remains active for the life of the estate. Once the estate is closed and all final tax returns are filed, the EIN is no longer needed, but it does not technically expire. The IRS retains it in their system permanently.

What if the deceased already had an EIN for a business?

The business EIN and the estate EIN are separate. If the deceased owned a business, that business has its own EIN. The estate needs a new, separate EIN. Do not use the business EIN for estate purposes.

Can I apply for the EIN before I have Letters Testamentary?

Technically, yes. The online application does not verify that you have court-appointed authority. However, applying before you have your letters means you will have the EIN but cannot yet open the bank account (which requires both the EIN and the letters). It is more efficient to get both in hand before going to the bank.

What if I make a mistake on the application?

If you realize the error before submitting, simply correct it. If you realize it after receiving the EIN, call the IRS Business and Specialty Tax Line at (800) 829-4933 to correct the information. For name or SSN errors, you may need to send a written correction.

Can Afterpath help me get the EIN and open the estate bank account?

Yes. Afterpath’s task management system walks you through the EIN application at exactly the right point in the estate process – after you receive your court appointment and before you need the bank account. Pathfinder provides field-by-field guidance during the application so you avoid common mistakes. Once you have the EIN, Afterpath’s next task walks you through opening the estate bank account, including what to bring and what to request from the bank. The entire sequence is designed so that each step flows naturally into the next, with nothing missed.

Moving Forward

Getting the estate’s EIN is a short task with an outsized impact. It unlocks the bank account, which unlocks the ability to manage every financial aspect of the estate. If you have been putting it off because it seemed complicated, know that the online application is genuinely straightforward – fifteen minutes and you are done.

The harder part is knowing where the EIN fits in the larger sequence of estate tasks. That is the kind of context most executors are missing: not just how to do each step, but when to do it and what comes next.

Dealing with estate settlement while grieving is one of life’s hardest challenges. You do not have to figure it out alone.

Afterpath was built for exactly this moment – to turn the overwhelming chaos of estate settlement into a clear path forward. Our AI guide Pathfinder is available 24/7 to answer your questions, our task system ensures nothing falls through the cracks, and our NC compliance engine makes sure you do everything right.

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