Key Takeaways

You must obtain an EIN (Employer Identification Number) to open a bank account for a probate estate in California.
Without an EIN, you will not be able to deposit funds or complete transactions, such as real estate sales during probate.
The IRS requires you to file Form SS-4 to obtain an EIN. An accountant can make this process much easier.
You should request an EIN as soon as the court issues your Letters (either Letters Testamentary or Letters of Administration).

Why You Need an EIN for the Probate Estate in California

What Is an EIN?

An EIN, or Employer Identification Number, is issued by the Internal Revenue Service (IRS). Despite its name, it’s not just for businesses. In California probate, the EIN serves a similar function to a Social Security number for the estate.

At The Grossman Law Firm, we always advise clients to hire a qualified accountant as soon as the court grants their Letters. Even in a relatively simple probate case, there are usually tax filings that must be handled correctly. Obtaining an Employer Identification Number is often the first step in this process.

An accountant can complete and submit the Employer Identification Number application (IRS Form SS-4) on your behalf, saving you time and stress. And because it’s a legitimate probate administration cost, it’s paid by the estate, not out of your pocket.

Why an EIN Is Required in Probate

In California probate, you will need to open a new bank account in the name of the estate. This account is used to deposit and manage estate funds—whether it’s proceeds from a home sale, liquidated investment accounts, or other estate assets converted to cash.

Banks require two documents before they will open this account:

A certified copy of your Letters (Testamentary or of Administration), and
The EIN for the estate.

There is no workaround. No California bank will let you open an estate account without an Employer Identification Number.

How to Obtain an EIN for a California Probate Estate

There are a few ways to apply for an Employer Identification Number through the IRS:

Online: This is the fastest method. Visit the IRS EIN Assistant to complete Form SS-4.
By Fax: Fill out a physical copy of Form SS-4 and fax it to the IRS.
By Mail: Mail the completed form to the IRS (this is the slowest option and not recommended for probate).

Important: The Employer Identification Number must be obtained in the name of the estate, not your personal name. That’s why Form SS-4 requires specific information, including the decedent’s name and your title (e.g., Executor or Administrator).

While you can fill this out yourself, most people find the IRS process tedious. At The Grossman Law Firm, we strongly recommend that you have your accountant handle it. It’s quick, inexpensive, and ensures it’s done right.

When to Get the EIN

As soon as your Letters are issued by the California probate court, getting the EIN should be one of your very first steps.

Delaying this can cause serious problems. For example, if you’re about to close escrow on a home sale and the title company requests the Employer Identification Number, you could jeopardize the closing if you don’t have one ready.

Avoid that stress by applying for the EIN right after the court grants your authority.

What Happens If You Don’t Have an EIN?

If you fail to get an EIN for the probate estate:

You won’t be able to open a bank account in the estate’s name.
You can’t deposit or distribute estate funds.
Real estate sales and other transactions may be delayed or canceled.
You risk breaching your fiduciary duties as executor or administrator.

In short, not getting an EIN promptly can stall the entire probate process—and may even create liability for you.

Related Resources

FAQ

Do I need an EIN for every estate?

Yes. Every probate estate in California requires its own Employer Identification Number to handle financial matters under the estate’s legal name.

Can I get the EIN before I receive my Letters?

No. You must have your Letters (Testamentary or of Administration) issued by the probate court before you can apply for the Employer Identification Number.

Can a CPA or attorney apply for the EIN on my behalf?

Yes. Many executors and administrators choose to have their accountant or probate attorney handle the Employer Identification Number application to ensure it’s done correctly.

How The Grossman Law Firm Can Help

At The Grossman Law Firm, we assist beneficiaries and heirs throughout California in enforcing their rights in probate and trust litigation.

Whether you’re navigating probate for the first time or facing delays due to missing paperwork, our team can guide you through each step, including what to do with the estate’s Employer Identification Number and banking requirements.

Call (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.

Qualifying cases will be scheduled for a Free Phone Consultation with Attorney Scott Grossman.

Why you need an EIN for the probate estate