Preparation

• 1). Get prepared before applying. You need to have the following information ready: legal name of entity or individual; trade name, if different; executor, administrator, trustee, "care of" name; mailing and street address, including county and state; Social Security Number (SSN) of decedent; date the estate was created or acquired; closing month of accounting year; whether or not the applying entity has ever previously applied for an EIN.
  
  If applicable, you also need: the number of potential employees, employee tax liability, first date employees' wages are to be paid, principal activity if conducting business, and principal work or services provided.
  
  
• 2). Decide who will apply. The estate administrator or a third party designee may apply. The third party designee can apply online on behalf of the taxpayer. However, the taxpayer must provide proper authorization. The third party designee can also apply by fax or mail using the Form SS-4, but the taxpayer must still sign the form. The third party designee can apply by phone as well; however, it is still required to fax in IRS Form SS-4.
  
  
• 3). Choose how you want to apply. The IRS offers four ways to apply for a Tax ID or EIN number: online, by phone, fax, or mail. When using any of these methods, it takes anywhere from a few minutes to two weeks for the number to become a part of the IRS's permanent records. However, you may use the number immediately after you receive it.
  
  

Apply

• 1). Apply online and receive your number immediately. Visit the IRS website, scroll down and click on "Apply for an Employer Identification Number (EIN) Online" located under "Online Services." Next, scroll down to "Apply Online Now." The online application is available 6:00 A.M. to 12:30 A.M. EST Monday through Friday, 6:00 A.M. to 9:00 P.M. EST Saturdays, and 7:00 P.M. to 12:00 A.M. EST on Sundays.
  
  
• 2). Apply by telephone and receive your number immediately. Call the IRS's toll-free line at (800) 829-4933 between the hours of 7:00 A.M. to 10:00 P.M. Monday through Friday.
  
  
• 3). Apply by fax. Complete the Form SS-4, and visit the IRS website. Click on "Businesses." Under "Business Topics," click on "Employer ID Numbers," and scroll to "How to Apply for an EIN." Click on "Form SS-4" under "Apply By Fax." If the entity's legal residence is within the 50 states or District of Columbia, fax to (859) 669-5760. If the entity has no legal residence within any state, fax to (215) 516-1040. Upon faxing the form to the IRS, a fax is returned to you with your EIN number within four business days.
  
  
• 4). Apply by mail. Fill out the Form SS-4, and mail to the IRS using the addresses below. When filing by mail, expect to receive your number within four weeks.
  
  Within the 50 states or District of Columbia mail to:
  
  Internal Revenue Service
  
  Attn: EIN Operation
  
  Cincinnati, OH 45999
  
  No legal residence within any state mail to:
  
  Internal Revenue Service
  
  Attn: EIN International Operation
  
  Philadelphia, PA 19255