{"id":2616,"date":"2026-04-24T10:35:00","date_gmt":"2026-04-24T08:35:00","guid":{"rendered":"https:\/\/www.www.expand-cpa.com\/us\/?p=2616"},"modified":"2026-04-24T10:41:33","modified_gmt":"2026-04-24T08:41:33","slug":"how-to-get-ein-estate","status":"publish","type":"post","link":"https:\/\/www.expand-cpa.com\/us\/how-to-get-ein-estate\/","title":{"rendered":"How to Get an EIN for an Estate: Complete Guide for Executors and International Heirs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2616\" class=\"elementor elementor-2616\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bb6b8f e-con-boxed e-flex e-con e-parent\" data-id=\"3bb6b8f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f0c3547 elementor-widget elementor-widget-text-editor\" data-id=\"f0c3547\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1>How to Get an EIN for an Estate: Complete Guide for Executors and International Heirs<\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f4f0ee elementor-widget elementor-widget-text-editor\" data-id=\"0f4f0ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If you&#8217;ve just been named executor of an estate, one task sits at the top of your list before anything else can move forward: obtaining an <strong>Employer Identification Number (EIN)<\/strong>. Without this federal taxpayer identification number, you cannot open a dedicated bank account, file tax returns, or legally act on behalf of the estate. The IRS treats every estate as its own taxable entity \u00a0a distinct business entity for tax purposes \u00a0the moment the deceased person passes, and the clock starts immediately. Whether you plan to complete the online EIN application in under 15 minutes, or need to mail or fax Form SS-4 due to international circumstances, understanding the full application process protects you from costly mistakes. This guide provides a clear, practical overview for any executor, administrator, trustee, attorney, or even Canadian company representative dealing with US-based estates. From completing the official IRS form to receiving your EIN confirmation letter, we&#8217;ll walk through each step and share essential tips \u00a0no prior tax planning experience required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-670395f elementor-widget elementor-widget-text-editor\" data-id=\"670395f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2><strong><\/strong><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d9034b elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"7d9034b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings found on this page.&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__7d9034b\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__7d9034b\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__7d9034b\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d81430 elementor-widget elementor-widget-text-editor\" data-id=\"4d81430\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>What Is an EIN and Why Does an Estate Need One?<\/h2><p>An EIN is a <strong>9-digit tax identification number<\/strong>\u00a0assigned by the IRS to identify a taxable entity. While commonly associated with businesses, an estate is also treated as its own business entity for tax purposes once the decedent passes away.<\/p><p>The deceased person&#8217;s Social Security Number can no longer be used for new financial transactions after death. <strong>Any income the estate generates during the settlement period<\/strong>\u00a0 interest, rent, dividends, capital gains from asset sales \u00a0must be reported under a separate taxpayer identification number. That number is the estate&#8217;s EIN.<\/p><p>Without it, the executor administrator cannot open a dedicated estate bank account, file the estate&#8217;s income tax return (Form 1041), or issue 1099 forms to contractors or beneficiaries. This also applies to any estate tax obligations that may arise depending on the value of the assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da400a6 elementor-widget elementor-widget-text-editor\" data-id=\"da400a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table style=\"width:100%;border-collapse:collapse;margin:20px 0;\"><thead><tr><th style=\"background:#1B1464;color:#fff;padding:12px 15px;text-align:left;font-weight:600;\"><\/th><th style=\"background:#1B1464;color:#fff;padding:12px 15px;text-align:left;font-weight:600;\"><strong>Decedent&#8217;s SSN<\/strong><\/th><th style=\"background:#1B1464;color:#fff;padding:12px 15px;text-align:left;font-weight:600;\"><strong>Estate EIN<\/strong><\/th><\/tr><\/thead><tbody><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\"><strong>Purpose<\/strong><\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Identifies the individual<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Identifies the estate as a taxable entity<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\"><strong>Used by<\/strong><\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">The deceased person (during lifetime)<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">The executor or personal representative<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\"><strong>Tax forms<\/strong><\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Form 1040 (final return)<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Form 1041 (estate income tax return)<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d62e648 elementor-widget elementor-widget-text-editor\" data-id=\"d62e648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>When Is an EIN Required for an Estate?<\/h2><p>Not every estate needs an EIN. <strong>The IRS requires one when:<\/strong><\/p><ul><li>The estate earns more than $600 in gross income during the tax year and is required to file Form 1041<\/li><li>The executor needs to open a bank account in the estate&#8217;s name<\/li><li>The estate has employees (rare, but possible for estates with ongoing businesses)<\/li><li>The estate must issue 1099 forms or handle business tax obligations tied to the decedent&#8217;s former activity<\/li><\/ul><p>If the estate consists solely of assets transferred directly to beneficiaries \u00a0with no income generated during settlement \u00a0an EIN may not be necessary. When in doubt, applying for one is free and avoids complications later.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba794b9 elementor-widget elementor-widget-text-editor\" data-id=\"ba794b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Who Can Apply for an Estate EIN?<\/h2><p>The IRS requires a <strong>&#8220;responsible party&#8221;<\/strong>\u00a0on every EIN application. For an estate, this is typically the executor administrator or personal representative \u00a0not a trustee, unless the assets have already transferred into a trust.<\/p><h3>The Executor or Administrator Named in the Will<\/h3><p>The executor named in the will applies using their own SSN or ITIN. They must have received <strong>Letters Testamentary<\/strong>\u00a0from the probate court before applying. In intestate cases (no will), the court-appointed administrator serves the same role, using Letters of Administration as proof of authority. The principal officer of the estate is always the person the court has formally designated.<\/p><h3>An International Executor Without a SSN<\/h3><p>An international executor without a SSN faces additional steps. <strong>The online EIN application requires a SSN or ITIN<\/strong>\u00a0 neither of which a foreign executor may have. In this case, the executor must either obtain an ITIN first (Form W-7, which takes 7 to 11 weeks) or apply for the EIN by phone using Form SS-4, calling the IRS international line directly. Providing your legal residence principal address on the form is mandatory regardless of the method chosen.<\/p><h3>Can an Attorney or CPA Apply on Your Behalf?<\/h3><p>Yes. A CPA or attorney can apply on the executor&#8217;s behalf by completing Line 18 of Form SS-4 as a third-party designee. <strong>This requires a Power of Attorney (Form 2848)<\/strong>\u00a0and is the most practical solution for executors located outside the United States. This personal service eliminates the burden of navigating IRS procedures from abroad.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67c9b5a elementor-widget elementor-widget-text-editor\" data-id=\"67c9b5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div style=\"background:#f5f5ff;border-left:4px solid #3158a8;padding:20px 25px;border-radius:8px;margin:20px 0;\"><strong>Non-US executor?<\/strong>\u00a0You have three paths: (1) obtain an ITIN first, then apply online; (2) call the IRS international helpline directly; (3) authorize a US-based CPA to apply on your behalf.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42869a1 elementor-widget elementor-widget-text-editor\" data-id=\"42869a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Documents and Information You Need Before Applying<\/h2><p><strong>Gather everything before starting the application process.<\/strong>\u00a0Incomplete information is the most common cause of delays. Having documents ready also helps prevent identity theft risks associated with transmitting sensitive data multiple times.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ab5310 elementor-widget elementor-widget-text-editor\" data-id=\"6ab5310\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table style=\"width:100%;border-collapse:collapse;margin:20px 0;\"><thead><tr><th style=\"background:#1B1464;color:#fff;padding:12px 15px;text-align:left;font-weight:600;\"><strong>Document \/ Information<\/strong><\/th><th style=\"background:#1B1464;color:#fff;padding:12px 15px;text-align:left;font-weight:600;\"><strong>Where to Get It<\/strong><\/th><\/tr><\/thead><tbody><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Deceased person&#8217;s full legal name and SSN<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Death certificate, SSA records<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Decedent&#8217;s date of death<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Death certificate<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Executor&#8217;s full name and SSN or ITIN<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Personal ID, IRS<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Letters Testamentary or Letters of Administration<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Probate court<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Estate mailing address (legal residence principal)<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Determined by the executor<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Reason for applying<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Select &#8220;Estate of a deceased individual&#8221;<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6d2420 elementor-widget elementor-widget-text-editor\" data-id=\"d6d2420\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>How to Apply for an EIN for an Estate \u00a0Step by Step<\/h2><h3>Method 1 \u00a0Online EIN Application (IRS.gov)<\/h3><p>The fastest method. Available Monday through Friday, 7 a.m. to 10 p.m. Eastern Time. <strong>The EIN is issued immediately upon completion.<\/strong><\/p><ol start=\"1\"><li>Go to the IRS EIN Assistant at irs.gov<\/li><li>Select <strong>&#8220;Estate&#8221;<\/strong>\u00a0as the business entity type \u00a0not &#8220;Sole Proprietor&#8221; or &#8220;LLC.&#8221; Check this box carefully, as selecting the wrong category is the most common error<\/li><li>Confirm you are the executor or authorized representative, then hit the continue button<\/li><li>Enter the deceased person&#8217;s name, SSN, and date of death<\/li><li>Enter your personal information (SSN or ITIN required)<\/li><li>Submit and receive your EIN confirmation<\/li><\/ol><h3>Method 2 \u00a0Phone Application (Required for International Applicants)<\/h3><p>Call the <strong>IRS Business &#038; Specialty Tax Line<\/strong>. This is the only real-time option for applicants without a SSN or ITIN. The international number is (267) 941-1099 (not toll-free). Hours: Monday\u2013Friday, 6 a.m.\u201311 p.m. Eastern Time. The EIN is issued during the call.<\/p><h3>Method 3 \u00a0Fax (Form SS-4)<\/h3><p>Complete Form SS-4 following the instructions for form SS-4 provided by the IRS and fax it to (855) 641-6935. Processing takes approximately <strong>4 business days<\/strong>. Useful for international applicants in time zones that make phone calls impractical.<\/p><h3>Method 4 \u00a0Mail (Form SS-4)<\/h3><p>The slowest method: <strong>4 to 6 weeks<\/strong>. Filing Form SS-4 by mail to the IRS at the address listed in the instructions is only recommended as a last resort.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48b7954 elementor-widget elementor-widget-text-editor\" data-id=\"48b7954\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table style=\"width:100%;border-collapse:collapse;margin:20px 0;\"><thead><tr><th style=\"background:#1B1464;color:#fff;padding:12px 15px;text-align:left;font-weight:600;\"><strong>Method<\/strong><\/th><th style=\"background:#1B1464;color:#fff;padding:12px 15px;text-align:left;font-weight:600;\"><strong>SSN\/ITIN Required?<\/strong><\/th><th style=\"background:#1B1464;color:#fff;padding:12px 15px;text-align:left;font-weight:600;\"><strong>Processing Time<\/strong><\/th><th style=\"background:#1B1464;color:#fff;padding:12px 15px;text-align:left;font-weight:600;\"><strong>Best For<\/strong><\/th><\/tr><\/thead><tbody><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Online<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Yes<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Immediate<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">US-based executors<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Phone<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">No<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Same day<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">International executors<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">Fax<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">No<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">~4 business days<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#f9f9ff;\">International (time zone issues)<\/td><\/tr><tr><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Mail<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">No<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">4\u20136 weeks<\/td><td style=\"padding:10px 15px;border-bottom:1px solid #eee;background:#fff;\">Last resort<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59a3303 elementor-widget elementor-widget-text-editor\" data-id=\"59a3303\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>How Long Does It Take \u00a0and How Much Does It Cost?<\/h2><p>For a domestic executor with a SSN, the EIN is available <strong>the same day<\/strong>\u00a0via the online EIN application. For an international executor who first needs an ITIN, the realistic timeline extends to 8 to 14 weeks (ITIN processing plus EIN application process).<\/p><p><strong>The EIN itself is completely free from the IRS.<\/strong>\u00a0Paid services charge $49 to $199 for what amounts to filling out the same form. The real value of working with a CPA firm is not the filing itself \u00a0it&#8217;s ensuring the correct business entity classification, proper responsible party designation, and compliance with downstream tax obligations including estate tax, business tax, and international reporting.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6ad9d6 elementor-widget elementor-widget-text-editor\" data-id=\"f6ad9d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>What Happens After You Receive the Estate EIN<\/h2><p>Getting the EIN is only the first step. <strong>Several obligations follow immediately.<\/strong><\/p><p><strong>Open an estate bank account.<\/strong>\u00a0The executor administrator must keep estate funds separate from personal funds. Commingling is a breach of fiduciary duty. Most banks require the EIN confirmation letter, Letters Testamentary, the death certificate, and the executor&#8217;s ID.<\/p><p><strong>File Form 1041<\/strong>\u00a0if the estate earns more than $600 in gross income. The executor is required to file this return and chooses the estate&#8217;s fiscal year \u00a0either a calendar year or a fiscal year ending within 12 months of the date of death. Income distributed to beneficiaries is reported on Schedule K-1, and each beneficiary must then include those amounts on their own tax returns.<\/p><p><strong>Report foreign accounts.<\/strong>\u00a0If the estate holds financial accounts outside the United States, the executor may need to file <strong>FinCEN Form 114 (FBAR)<\/strong>\u00a0and potentially Form 8938 (FATCA). This is a frequently overlooked obligation, especially for estates with international assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ef0557 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0ef0557\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/us\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get in touch<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-740c20a elementor-widget elementor-widget-text-editor\" data-id=\"740c20a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Special Situations for International Executors<\/h2><p>Most online guides assume the executor is a US resident with a SSN. <strong>For international families, the reality is different.<\/strong><\/p><p>When the executor lives outside the United States, challenges include: no SSN or ITIN, time zone barriers for IRS phone calls, and difficulty providing a US mailing address or legal residence principal address. Working with a US-based CPA firm that holds Power of Attorney is typically the most efficient solution.<\/p><p>When a US citizen dies in France \u00a0or a French person inherits US assets \u00a0the estate EIN is the starting point of a <strong>cross-border tax process<\/strong>. The US-France tax treaty (1994) determines how estate income is taxed during settlement, which country has primary taxing rights, and what credits are available to avoid double taxation. French succession declarations run in parallel with IRS Form 1041 filings, and coordination between the two systems requires specialized expertise. Any trustee managing assets post-settlement faces a separate set of obligations under both jurisdictions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-190a599 elementor-widget elementor-widget-text-editor\" data-id=\"190a599\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Common Mistakes When Applying for an Estate EIN<\/h2><ol start=\"1\"><li><strong>Selecting the wrong business entity type<\/strong>\u00a0 choosing &#8220;Sole Proprietor&#8221; or &#8220;LLC&#8221; instead of &#8220;Estate&#8221; when you check this box in the application<\/li><li><strong>Applying before receiving Letters Testamentary<\/strong>\u00a0from the probate court<\/li><li><strong>Confusing an estate EIN with a trust EIN<\/strong>\u00a0 these are separate entities requiring separate numbers, each with its own trustee or executor administrator<\/li><li><strong>Using the deceased person&#8217;s SSN<\/strong>\u00a0for new financial transactions after death<\/li><li><strong>Skipping the ITIN step<\/strong>\u00a0as an international executor, then being blocked by the online EIN application<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d3e8b0 elementor-widget elementor-widget-text-editor\" data-id=\"1d3e8b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Frequently Asked Questions \u00a0<\/strong>\u00a0<em><\/h2><p><strong>Can I use my own SSN instead of getting an EIN for the estate?<\/strong>No. Once the estate generates income or requires a bank account, <strong>a separate EIN is required<\/strong>. Using your personal SSN creates reporting confusion on your tax returns and potential audit triggers.<\/p><p><strong>Can a foreign entity or Canadian company get an EIN?<\/strong>Yes. Any foreign person or entity with US tax obligations can obtain an EIN via Form SS-4 by phone, fax, or mail. <strong>The online EIN application is not available<\/strong>\u00a0without a SSN or ITIN.<\/p><p><strong>Is the EIN the same for an estate and a trust?<\/strong>No. If the will creates a testamentary trust, <strong>a second EIN must be obtained<\/strong>\u00a0once assets transfer from the estate into the trust. The trustee becomes the responsible party for the new number.<\/p><p><strong>What if the executor changes \u00a0do I need a new EIN?<\/strong>The EIN stays with the estate. However, <strong>the IRS must be notified<\/strong>\u00a0of the change in responsible party \u00a0whether a new executor administrator or principal officer \u00a0using Form 8822-B.<\/p><p><strong>How do I protect the estate from identity theft during the application process?<\/strong>Never share the EIN or deceased person&#8217;s SSN via unsecured email. <strong>Use the IRS online EIN application or phone line directly<\/strong>, and store the confirmation letter in a secure location. If you suspect the decedent&#8217;s SSN has been compromised, notify the IRS Identity Protection Specialized Unit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e656cc elementor-widget elementor-widget-text-editor\" data-id=\"8e656cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Why Work With Expand CPA for Your Estate EIN and Tax Compliance<\/h2><p>For straightforward domestic estates, the application process is simple enough to handle alone. But when the executor is based abroad, the estate holds international assets, or cross-border tax treaties apply, <strong>professional guidance prevents costly mistakes<\/strong>. Expand CPA&#8217;s Miami office, bilingual team, and partnership with IRS-certified Acceptance Agents provide end-to-end personal service \u00a0from EIN to Form 1041 to treaty application.<\/p><p><strong>International executor dealing with a US estate?<\/strong><a href=\"https:\/\/www.expand-cpa.com\/us\/contact-us\/\">\u00a0<\/a><a href=\"https:\/\/www.expand-cpa.com\/us\/contact-us\/\">Schedule a consultation with our team<\/a>\u00a0 we handle the entire process from EIN to final tax returns.<\/p><p><strong>Related resources from Expand CPA:<\/strong><\/p><ul><li><a href=\"https:\/\/www.expand-cpa.com\/us\/services\/us-tax\/\">US Tax Filing for Americans in France<\/a><\/li><li><a href=\"https:\/\/www.expand-cpa.com\/us\/services\/itin-number\/\">TIN Number: Our Support for Your Administrative Procedures<\/a><\/li><li><a href=\"https:\/\/www.expand-cpa.com\/us\/services\/itin-number\/\">Opening a US Bank Account<\/a><\/li><li><a href=\"https:\/\/www.expand-cpa.com\/us\/services\/streamlined-compliance-procedures\/\">Streamlined Procedure for US Tax Regularization<\/a><\/li><li><a href=\"https:\/\/www.expand-cpa.com\/us\/services\/create-a-company-in-the-usa\/\">Setting Up a Company in the USA<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1365468 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"1365468\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/us\/contact-us\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":2612,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-2616","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"lang":"en","translations":{"en":2616},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/posts\/2616","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/comments?post=2616"}],"version-history":[{"count":1,"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/posts\/2616\/revisions"}],"predecessor-version":[{"id":2619,"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/posts\/2616\/revisions\/2619"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/media\/2612"}],"wp:attachment":[{"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/media?parent=2616"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/categories?post=2616"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.expand-cpa.com\/us\/wp-json\/wp\/v2\/tags?post=2616"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}