IRS Form 56, Estate EIN, and Tax Transcripts (2026)

Executors and personal representatives usually need to handle three IRS tasks early: get an estate Employer Identification Number, file IRS Form 56, and request the decedent's tax records when needed. In most estates, the practical order is EIN first, Form 56 after you have the EIN and proof of authority, then Form 4506-T or Form 4506 requests for transcripts or return copies.

This guide explains those steps in plain English for a grieving family member handling the estate settlement. It is informational only and is not legal or tax advice. If you are unsure about your authority, filing duties, or deadlines, talk with a qualified tax professional or probate attorney.

Why these IRS steps matter in the first week

After someone dies, the estate may need its own tax identity before banks, brokerages, employers, retirement plans, or other payers will work with the executor. That tax identity is the estate EIN.

The IRS discusses these personal representative duties in Publication 559 and in the instructions for Forms SS-4 and 56. Getting the IRS pieces in order early can help you:

• Open an estate bank account.
• Consolidate estate money in one place.
• Update payers so post-death income is reported under the estate's EIN.
• Request tax transcripts or copies of returns.
• Prepare the decedent's final Form 1040.
• Prepare the estate's Form 1041, if required.
• Keep cleaner records for heirs, beneficiaries, and the court.

For a broader first-month plan, see Sunset's executor checklist for the first 30 days. If you are already at the banking step, this guide pairs well with how to open an estate bank account.

The IRS forms executors usually deal with

Several IRS forms sound similar, but they do different jobs.

• Form SS-4: Application for Employer Identification Number. Executors use it to apply for the estate EIN.
• Form 56: Notice Concerning Fiduciary Relationship. Executors use it to tell the IRS they are acting as fiduciary for the decedent, the estate, or both.
• Form 4506-T: Request for Transcript of Tax Return. Executors use it to request transcripts mailed to them, with proof of authority.
• Form 4506: Request for Copy of Tax Return. Executors use it to request paid copies of actual filed returns.
• Form 4506-C: IVES Request for Transcript of Tax Return. This is for authorized Income Verification Express Service participants, such as banks, lenders, or other enrolled participants. Executors typically do not use 4506-C unless they are working through an IVES participant.
• Form 8822 and Form 8822-B: Address change forms. Form 8822 is used for estates and individual filings, while Form 8822-B is used for business address changes.

The IRS source names tied to these steps include Publication 559 (Personal Representative, Identification number and Form 56), Instructions for Form 56 (rev. 12/2024; page last reviewed Jan. 7, 2025), About Form 56 (updated Aug. 27, 2025), Topic No. 755 EIN, Apply for an EIN online, About Form SS-4, Request deceased person's information, About Form 4506-T, About Form 4506, IVES overview, IVES for participants, IRM 21.2.3 Transcripts (updated Mar. 5, 2025), and Transcript services FAQs.

Step 1: Confirm your authority before you contact the IRS

Before requesting IRS records, collect the documents that show who died and who is allowed to act for the estate. The source guidance points executors to:

• Death certificate.
• Court appointment, such as Letters Testamentary or Letters of Administration.
• Last filed return, if available.
• IDs for the executor or personal representative.

If no court appointment exists and you are the sole person in possession of the decedent's property for an intestate estate, review the Form 56 line 1d guidance in the Instructions for Form 56 and the IRS page for Request deceased person's information.

Do not try to log in as the person who died. The IRS states that online self-service for living taxpayers now runs through the Individual Online Account, and it does not allow executors to log in as the decedent. If you need transcripts delivered to you, use Form 4506-T with proof of authority.

Step 2: Apply for the estate EIN with Form SS-4

Publication 559 says the EIN is the "first action" for personal representatives because payers and returns need it. The estate EIN is separate from the decedent's Social Security number.

The fastest route is the IRS online EIN assistant:

• Online EIN Assistant availability: Monday to Friday, 7:00 a.m. to 10:00 p.m. Eastern Time.
• Online issuance is instant during posted hours.
• If the online tool is unavailable, you can fax Form SS-4, with an estimated turnaround of about 4 business days.
• You can also mail Form SS-4, with an estimated turnaround of about 4 weeks.
• Topic No. 755 and the SS-4 instructions provide the details.

SS-4 tips for estates from the Instructions for SS-4:

• List the estate's legal name.
• List the executor or personal representative as the responsible party.
• Use the estate's mailing address for later filings.

After the EIN is issued, print or save the IRS confirmation letter. Banks, brokerages, payers, and tax preparers often ask for it.

If you want a deeper explanation of the EIN process, see Sunset's guide on how to get an EIN for an estate.

Step 3: File Form 56 for the decedent and the estate

Form 56 tells the IRS that a fiduciary relationship exists. File Form 56 as soon as the needed information is available, including the estate EIN.

In many estates, the executor files two Form 56 notices:

• One Form 56 for the decedent, tied to the final Form 1040.
• One Form 56 for the estate, tied to Form 1041.

The Instructions for Form 56 and Publication 559 also say to file again when the fiduciary relationship ends or changes. That includes a termination of the relationship or the appointment of a successor fiduciary.

Where to file depends on the current Form 56 instructions. Use the "When and Where To File" section in the current Instructions for Form 56. The filing route is based on the filing address of the person or entity.

Step 4: Request tax transcripts or copies of returns

Executors often need tax records to confirm what was filed, find payers, check account balances, or spot income and asset clues. The IRS separates transcripts from full copies of returns.

Use Form 4506-T when you need transcripts mailed to you. Attach or include the required proof of authority, such as Letters Testamentary or Letters of Administration, or Form 56 plus the death certificate.

Use Form 4506 when you need copies of actual filed returns. A fee applies.

Use Form 4506-C only when working through an enrolled IVES participant, such as a lender. IVES transcripts are delivered to the participant's secure mailbox, and a per-transcript fee applies. Executors generally use Form 4506-T.

The IRS retired "Get Transcript Online" on July 26, 2024. Individuals now obtain transcripts through the IRS Individual Online Account or "Get Transcript by Mail." Executors should use Form 4506-T for delivery to their own address.

Transcript types and why an executor might request them

Transcript type	What it contains	Typical executor use
Wage & Income	Forms W-2, 1099, 1098, 5498, etc.	Build a payers list; spot accounts, loans, and interest or dividends.
Return Transcript	Most line items from the original return, with limited detail.	Verify what was filed for the decedent.
Account Transcript	Payments, penalties, assessments, adjustments.	Check balances and adjustments; confirm account status.
Record of Account	Combines Return and Account transcripts.	See filed return information and later account changes together.
Verification of Non-Filing	Confirms no return on file for a year.	Document that a return was not filed or required.

A common starting point is Wage & Income, because it can show Forms W-2, 1099, 1098, and 5498. Those records can help identify banks, brokerages, retirement accounts, mortgage interest, tuition items, and other payers. Record of Account can then help reconcile changes to a filed return.

IRS transcript availability windows vary. If you are outside an online availability window, use Form 4506-T.

IRS transcripts may be masked to protect personally identifiable information. Use them with payer statements, estate records, and other documents. Unmasked options are limited and controlled under IRS procedures, including guidance described in About Form 4506-T and IRM 21.2.3.

Step 5: Open an estate bank account and update payers

After the estate EIN is issued, the executor can use it to open an estate bank account. This account lets the executor deposit estate funds, pay estate expenses, and keep estate money separate from personal money.

Publication 559 explains that payers need the estate's EIN. Executors commonly provide a Form W-9 to payers so post-death 1099 reporting reflects the estate's EIN instead of the decedent's Social Security number.

This is also when many families begin building their asset and liability list. Before closing accounts or distributing money, the executor usually needs a clear picture of:

• Bank accounts.
• Investment accounts.
• Retirement accounts.
• Insurance items.
• Real estate.
• Vehicles.
• Business interests.
• Debts.
• Tax records.

That asset-and-liability-first approach can prevent missed accounts and bad distributions. It also supports the final accounting many executors need to prepare.

Step 6: Keep the IRS updated as the estate changes

IRS tasks do not always end after the EIN and first Form 56 filings.

Use Form 8822 for address changes tied to estates or individual filings. Use Form 8822-B for business address changes. The IRS Information for executors page addresses these updates.

File Form 56 again when the fiduciary relationship ends or changes. Publication 559 and the Instructions for Form 56 describe filing again for termination or when a successor fiduciary is appointed.

If the estate receives income, has open payers, or remains open into another tax year, keep all IRS letters, EIN records, transcripts, W-9s, and payer confirmations with the estate file.

A 7-day IRS checklist for executors

The timing below is a practical week-one order from the source material. The right pace depends on the estate, court timing, and whether you already have proof of authority.

Day	Action	IRS form or tool	Notes
1	Gather death certificate, Letters Testamentary or Administration, last filed return, and IDs.	None	Store copies with estate records.
1 to 2	Apply for the estate EIN online.	SS-4 / Online EIN	Online tool is available Monday to Friday, 7 a.m. to 10 p.m. ET, with instant issuance.
2	File Form 56 for the decedent and for the estate.	Form 56	Calendar a termination Form 56 for later.
2 to 3	Open an estate bank account.	None	Use the EIN and keep the EIN letter.
3	Request transcripts to build a payers list.	Form 4506-T, or Form 4506 for copies	Wage & Income and Record of Account are common first requests.
3 to 5	Notify payers of the EIN and provide W-9s.	None	Helps stop post-death reporting under the decedent's SSN.
5 to 7	Begin consolidations, closures, and distribution planning.	None	Log actions for final accounting.

References for this checklist include Topic No. 755, Apply for EIN, Instructions for SS-4, Instructions for Form 56, Publication 559, Request deceased person's information, About Form 4506-T, IRM 21.2.3, and IVES.

How Sunset can help with the estate paperwork and asset search

IRS tasks are only one part of settling an estate. Families often have to find accounts, prepare court forms, open the estate account, track transfers, and keep beneficiaries informed at the same time.

Sunset can help with several parts of that process:

• EIN and estate account: Sunset can file for the estate EIN and help set up an FDIC-insured estate bank account under your control, so estate funds can be collected and expenses can be paid from the right place.
• Asset discovery: Sunset searches 2,300+ financial institutions to find accounts and assets, including bank, retirement, investment, insurance, property, vehicle, business, and debt data sources. Most families locate all assets within a week.
• Probate paperwork: Sunset generates state- and county-specific probate packets, with e-notarization in all 50 states. When counsel is needed, Sunset refers families to a local probate attorney. The source notes that 98% of estates do not need a probate lawyer.
• Transfers and tracking: Sunset helps with consolidations, closures, automated transfers, distribution tracking, and records for estate accounting.
• Cost and security: Sunset's family product is funded through our bank partnership. The estate does not pay Sunset, and all assets go to the beneficiaries and heirs. Sunset also offers an FDIC-insured estate account and has helped 15,000+ families settle estates.

Sunset keeps the executor in control. The goal is to reduce the paperwork burden while keeping the family organized.

Additional IRS resources executors may use

These IRS pages and resources are the main source materials tied to the steps above:

• Deceased person hub, the central IRS page for decedents.
• Publication 559 (2024), for personal representative duties, EIN first steps, Form 56 timing, and filing checklists.
• About Form 56, for the current revision and related guidance.
• Instructions for Form 56 (rev. 12/2024; page last reviewed Jan. 7, 2025).
• About Form 56, updated Aug. 27, 2025.
• Apply for EIN online, for issuance hours and daily limits.
• Topic No. 755 EIN, for how to apply.
• About Form SS-4 and Instructions for SS-4.
• Request deceased person's information.
• About Form 4506-T.
• About Form 4506.
• Transcript services FAQs.
• IRM 21.2.3 Transcripts, updated Mar. 5, 2025.
• IVES overview and IVES for participants.
• IVES faxing and processing.
• Information for executors.

Common mistakes to avoid

A few errors can slow down the IRS side of an estate:

• Waiting too long to get the estate EIN, even though Publication 559 calls it the first action for personal representatives.
• Using the decedent's Social Security number for post-death income reporting after the estate should have its own EIN.
• Filing only one Form 56 when you need one for the decedent and one for the estate.
• Forgetting to file Form 56 again when the fiduciary relationship ends or changes.
• Trying to use the decedent's IRS online account.
• Requesting Form 4506-C as an executor without an IVES participant.
• Asking for return copies on Form 4506 when transcripts on Form 4506-T would be enough.
• Losing the EIN confirmation letter.
• Not tracking payer notices, W-9 updates, transcript requests, and account closures for later estate accounting.

Good records protect the executor and help beneficiaries understand what happened. They also make it easier for a tax preparer, probate attorney, or court to review the estate file.

FAQ

Do I need two Form 56 filings as an executor?

Yes, often. If you will file both the decedent's final Form 1040 and the estate's Form 1041, file one Form 56 for the decedent and one Form 56 for the estate. File again when the fiduciary relationship ends or changes, including when a successor fiduciary is appointed. See the Instructions for Form 56 and Publication 559.

When should I apply for an estate EIN?

Apply immediately. Publication 559 says the EIN is the "first action" for personal representatives because payers and returns need it. The IRS online EIN assistant is available Monday to Friday, 7 a.m. to 10 p.m. Eastern Time, and online issuance is instant during posted hours. Faxing Form SS-4 takes about 4 business days, and mailing Form SS-4 takes about 4 weeks.

Can an executor use the decedent's IRS online account?

No. Executors should not try to log in as the decedent. "Get Transcript Online" was retired July 26, 2024, and living taxpayers now use the IRS Individual Online Account or "Get Transcript by Mail." Executors should use Form 4506-T with proof of authority to request transcripts mailed to their own address.

Is Form 4506-C faster than Form 4506-T for an executor?

Form 4506-C is for authorized IVES participants, such as lenders, banks, and enrolled participants. Transcripts go to the participant's secure mailbox, and a per-transcript fee applies. Executors generally use Form 4506-T unless they are working through an IVES participant.

What IRS transcripts should an executor request first?

Many executors start with Wage & Income transcripts to find Forms W-2, 1099, 1098, and 5498. Those records can help build a payers list and find possible accounts, loans, interest, dividends, and retirement items. A Record of Account can also help compare the filed return with later payments, penalties, assessments, or adjustments.

Sunset can help you get organized, search for assets, prepare probate paperwork, open an FDIC-insured estate account, and track transfers. If you are handling a death in the family, Sunset can help you take the next step.