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Probate

Why Do You Need an Ein for the Probate Estate

By October 2, 2025October 3rd, 2025No Comments

Table of Contents

  • Key Takeaways
  • What Is an EIN in Probate?
  • Why an EIN Is Required for a Probate Estate
  • How to Get an EIN for a Probate Estate
  • The Role of an Accountant in Probate
  • Common Mistakes Executors Make With EINs
  • FAQ: EINs in California Probate
  • How The Grossman Law Firm Can Help

Key Takeaways

  • An Employer Identification Number (EIN) is a federal tax ID issued by the IRS. Every probate estate in California must obtain one.
  • You cannot open a bank account in the estate’s name without both your Letters Testamentary/Administration and an EIN.
  • Executors should get an EIN immediately after the court issues letters, not at the end of probate.
  • Hiring an accountant early can save time, avoid IRS issues, and ensure compliance with probate deadlines.
  • Executors can obtain an EIN by filing IRS Form SS-4 online, by fax, or by mail — but using an accountant is often faster and easier.

What Is an EIN in Probate?

An Employer Identification Number (EIN) is a federal tax identification number assigned by the Internal Revenue Service (IRS). While businesses use EINs, probate estates also require them.

Once the probate court issues Letters Testamentary (for an executor) or Letters of Administration (for an administrator), the estate becomes its own legal entity. At that point, you must obtain an EIN so the estate can open financial accounts, pay taxes, and properly administer assets.

Why an EIN Is Required for a Probate Estate

Every California probate estate needs an EIN because:

  1. Banks require it. You cannot open a probate estate bank account without a valid will.
  2. Estate transactions require it. If the estate sells real estate, collects proceeds from investment accounts, or liquidates other assets, the money must flow through an account in the estate’s name.
  3. Tax filings require it. Estates may need to file income tax returns. An EIN ensures the estate, not the executor personally, bears the tax responsibility.

No bank in California — or anywhere in the U.S. — will open an estate account without both:

  • A certified copy of your Letters, and
  • A valid EIN.

Without it, probate administration stalls.

How to Get an EIN for a Probate Estate

You can apply for an EIN directly through the IRS by completing Form SS-4. Options include:

  • Online: The IRS offers an online application (fastest method).
  • Fax: Download and complete Form SS-4, then fax it to the IRS.
  • Mail: Mail the form to the IRS (slowest method).

Tip: Do not wait until closing a real estate sale or finalizing asset distributions. Apply for the EIN as soon as your letters are issued.

The Role of an Accountant in Probate

Attorney Scott Grossman advises every executor or administrator: hire an accountant early.

Here’s why:

  • The estate pays for it. Accountant fees are a probate expense, not a personal cost.
  • Tax filings are complex. Even simple estates may have taxable transactions.
  • Accountants handle the EIN. They can prepare and submit Form SS-4 on your behalf, avoiding IRS delays.
  • Fewer mistakes. An experienced accountant ensures compliance and prevents probate delays.

Working with an accountant from the start simplifies the probate process and helps executors avoid costly errors.

Common Mistakes Executors Make With EINs

  • Waiting too long. Executors sometimes delay getting an EIN until after selling property, which creates roadblocks.
  • Trying to use the decedent’s Social Security Number. Estates cannot use the decedent’s SSN for accounts or tax filings.
  • Filing incorrectly. Mistakes on Form SS-4 can cause delays with the IRS, slowing down probate administration.
  • Skipping professional help. Executors who attempt to manage taxes without the assistance of an accountant often end up needing help later, after problems arise.

FAQ: EINs in California Probate

Do all probate estates need an EIN?

Yes. Any probate estate that requires opening a bank account or filing taxes must have an EIN.

Can a trust also need an EIN?

Yes. If a trust continues after the settlor’s death and generates income, it may need its own EIN.

How long does it take to get an EIN?

If you apply online, you receive an EIN immediately. Fax applications take a few business days, while mailed applications may take weeks.

Can I apply for the EIN myself?

Yes, but most executors find it easier and safer to let their accountant handle the process.

How The Grossman Law Firm Can Help

At The Grossman Law Firm, we help executors, administrators, and beneficiaries throughout California navigate the probate process with confidence. From court deadlines to disputes over estate administration, Attorney Scott Grossman and his team focus exclusively on probate and trust litigation.

Call us at (888) 443-6590 or fill out our Get Help Now form. Our Intake Specialists can evaluate your case at no cost to you to assess your situation. If your case qualifies, our team will schedule a Free Phone Consultation with Attorney Scott Grossman.