I am filing for my deceased Mother and I was given an EIN number when I opened her estate account. Do I use this number when filing taxes? If so, where?

[DaveF1006]

Yes, you will use that Employer Identification Number (EIN), but it depends on which tax return you are filing. When someone passes away, their taxes are handled as two separate filings: an individual 1040 return and a separate trust return.

1. When you file an individual 1040, you will use her Social Security number and not her EIN.
2. In addition, you need to file a trust return.  This is filed on a 1041 return and this is the return you will report her EIN. 

What happens is that you will first prepare the 1040 return, which includes the Social Security Number.  Then you report the 1041 with the EIN.

TurboTax has a business product you can purchase that handles 1041 Trust returns. Since this requires filing a 1041 and a 1040 return, these are two different tax returns that need to be filed. I just wanted to make this clear. 

I am sorry for your loss!! Please reach back if you have additional questions!!

[ Edited 04/13/2026 I 8:12 AM PST]

 

[Opus 17]

If she died during 2025, then all the income she was paid while she was alive is reported on a personal form 1040 tax return under her social security number.  There is a box to check in the personal information section for "the taxpayer died during the tax year."  Note that the SSN might be blocked from e-filing as a security measure so you might have to file by mail.   You will sign as her personal representative.  

https://www.irs.gov/individuals/deceased-person

Income received after she died goes to the estate.  The estate will file a tax return using the estate EIN.  This is a form 1041, not 1040, and can't be filed with regular turbotax.  You need to use Turbotax Business which is a separate program.    The estate may not need to file a return right away.  For example, if she died on Sept 1, the estate could choose to adopt a tax year of Sept 2 2025 through Sept 1 2026, and filing would be due 3 months after the end of the tax year.  If it is a small estate you might not need to file at all.  If it is a large estate, you may need assistance.