What this guide covers and why it matters in week one

Executors and personal representatives must quickly establish IRS authority, obtain an estate Employer Identification Number (EIN), and gather the decedent’s tax records. Doing this early prevents delays opening an estate bank account, consolidating assets, filing final/estate returns, and communicating with payers. The IRS lays out these duties in Publication 559 and the Form 56/SS‑4 instructions; the links below go straight to current IRS sources.

What to file and when (authoritative IRS facts)

• Establish fiduciary authority with Form 56 as soon as the necessary information (including the estate EIN) is available. File again to terminate the relationship. See Publication 559 (Personal Representative, “Identification number” and “Form 56”) and the current Instructions for Form 56. Publication 559 (2024), Instructions for Form 56 (rev. 12/2024; page last reviewed Jan 7, 2025), About Form 56 (updated Aug 27, 2025).

• Apply for the estate EIN immediately; online issuance is instant and the tool is available Monday–Friday, 7 a.m.–10 p.m. ET. Topic No. 755 EIN – how to apply, Apply for an EIN online, About Form SS‑4.

• Request the decedent’s tax transcripts or returns only after you’ve documented authority (Letters Testamentary/Administration or Form 56 plus death certificate). Use Form 4506‑T for transcripts mailed to you; use Form 4506 for paid copies of returns. Request deceased person’s information, About Form 4506‑T, About Form 4506.

• IVES/4506‑C is for authorized Income Verification Express Service (banks/lenders/participants). Executors typically don’t use 4506‑C unless working through an IVES participant. IVES overview, IVES for participants.

• “Get Transcript Online” was retired July 26, 2024; individuals now obtain transcripts via the IRS Individual Online Account or “Get Transcript by Mail.” Executors should use Form 4506‑T for delivery to their address. IRM 21.2.3 Transcripts (updated Mar 5, 2025), Transcript services FAQs.

Step‑by‑step for executors and personal representatives

1) Confirm your authority and gather proofs

• Collect death certificate and court appointment (Letters Testamentary/Administration). If no court appointment exists and you’re the sole person in possession of the decedent’s property for an intestate estate, see Form 56 line 1d guidance. Instructions for Form 56, Request deceased person’s information.

2) Obtain the estate EIN (SS‑4)

• Use the IRS online EIN assistant (Mon–Fri, 7 a.m.–10 p.m. ET). You’ll receive the EIN immediately; print/save the confirmation letter. Alternatives: fax (~4 business days) or mail (~4 weeks). Topic 755, Apply for an EIN online, About Form SS‑4.

• SS‑4 tips for estates (from Instructions for SS‑4): list the estate’s legal name; list the executor/personal representative as the responsible party; use the estate’s mailing address for subsequent filings. Instructions for SS‑4.

3) File Form 56 to notify the IRS of your fiduciary role

• File a separate Form 56 for (a) the decedent and (b) the estate (two filings) if you’ll file both the final Form 1040 for the decedent and Form 1041 for the estate. File again when the fiduciary relationship ends or changes. Instructions for Form 56, Publication 559.

• Where to file: send Form 56 to the IRS Service Center where the person/entity would file returns (see the instructions’ “When and Where To File”). Instructions for Form 56.

4) Get IRS transcripts or copies of returns

• Transcripts delivered to you: submit Form 4506‑T with proof of authority (Letters or Form 56 + death certificate). Choose the right type: Return, Account, Record of Account, Wage & Income, or Verification of Non‑Filing. About Form 4506‑T, Request deceased person’s information.

• Copies of actual returns: submit Form 4506 (fee applies). About Form 4506.

• Online self‑service for living taxpayers now resides in the Individual Online Account; it does not permit executors to log in as the decedent. If you need transcripts beyond online availability windows, use Form 4506‑T. IRM 21.2.3, Transcript services FAQs.

• IVES/4506‑C: only when working through an enrolled IVES participant (e.g., lender); transcripts are delivered to the participant’s secure mailbox; per‑transcript fee applies. IVES overview, IVES faxing/processing.

5) Open an estate bank account and update payers

• Use the new EIN to open an estate account and to provide a W‑9 to payers so 1099s post‑death reflect the estate’s EIN instead of the decedent’s SSN. Publication 559 (Identification number section).

6) Keep the IRS current as the estate progresses

• Address changes: Form 8822 (for estates/individual filings) or 8822‑B (business). Information for executors.

• Termination/successor fiduciary: file Form 56 again when the fiduciary relationship ends/changes. Publication 559.

How Sunset automates each step (executor remains in control)

• EIN and banking: Sunset will file for the estate EIN and set up an FDIC‑insured estate bank account under your control, so you can consolidate funds and pay estate expenses. HelloSunset home, How it works.

• Asset discovery: Automated search across bank, retirement, investment, insurance, property, vehicle, business, and debt data sources. Most families locate all assets within a week. How it works, Bank search, Retirement search, Investment search, Property search, Vehicle search, Debt search.

• Probate paperwork: County‑specific document generation with e‑notarization in all 50 states; 98% of estates don’t need a probate lawyer. How it works.

• Security and cost: SOC 2 Type II; always free to families—Sunset is paid by bank partners via interest on estate balances. How it works, Privacy Policy, Terms of Use.

7‑day executor checklist (IRS tasks mapped to automation)

References: Topic 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, IVES.

Frequently asked questions (executor‑focused)

• Do I need two Form 56 filings? Yes—one for the decedent (to file the final Form 1040) and one for the estate (for Form 1041). File again to terminate or when a successor is appointed. Instructions for Form 56, Publication 559.

• When should I apply for an EIN? Immediately—Publication 559 says the EIN is the “first action” for personal representatives because payers and returns need it. Online issuance is instant during posted hours. Publication 559, Topic 755.

• Can I use the decedent’s IRS online account? No. Executors cannot log in as the decedent. Use Form 4506‑T with proof of authority for transcripts mailed to you. Request deceased person’s information, IRM 21.2.3.

• Is 4506‑C faster than 4506‑T? 4506‑C is only for IVES participants (e.g., lenders) with the taxpayer’s consent; it delivers to the participant’s secure mailbox and involves per‑transcript fees. Executors generally use 4506‑T. IVES, IVES faxing/processing.

• What transcripts should I request first? Request “Wage & Income” to surface Forms W‑2/1099/1098, then “Record of Account” for changes to filed returns. Availability windows vary; outside windows, use 4506‑T. IRM 21.2.3.

• How do I change the address of record? File Form 8822 (estate/individual) or 8822‑B (business). Include your proof of authority. Information for executors.

• Why are my transcripts masked? IRS masks PII on transcripts; use them alongside payer statements and your records. Unmasked options are limited and controlled. About Form 4506‑T, IRM 21.2.3.

• How does Sunset help with IRS steps? Sunset files for the EIN, sets up the estate bank account, automates asset discovery, prepares probate documents, organizes payer updates, and tracks distributions—always free to families. How it works, HelloSunset home.

Additional IRS resources you’ll likely use

• Deceased person hub – central IRS page for decedents.

• Publication 559 (2024) – duties, EIN first, Form 56 timing, filing checklists.

• About Form 56 – current revision and related guidance.

• Apply for EIN online – issuance hours and daily limits.

• Transcript services FAQs – availability, methods, limits.

Why executors pair IRS steps with Sunset

• Faster, centralized settlement: most families discover 100% of assets within a week and avoid unnecessary legal fees with automated probate paperwork. How it works.

• Cost and security: always free to families; SOC 2 Type II; estate accounts FDIC‑insured (under your control). How it works, Privacy Policy.