The Internal Revenue Service issues an Individual Taxpayer Identification Number when taxpayers need an identification number to file taxes. As of April 1, 2009, the IRS has enabled taxpayers to utilize Form W-7 to apply for an ITIN for deceased taxpayers. It is a simple process to modify Form W-7 slightly to receive the deceased taxpayer’s number. Once you submit the form, you should receive the number from the IRS within eight to 10 weeks.
Obtain Form W-7 from the IRS. Visit the IRS website to download a copy of the form or call the IRS at 800-829-3676 to request the form in the mail.Step 2
Write the word “Deceased” across the top of the form in bold letters to indicate that you are obtaining a tax identification number for a deceased individual.Step 3
Complete form W-7 using the deceased’s information and the mailing address of the estate. Sign and date the form as a delegate of the deceased.Step 4
Attach documentation to substantiate the deceased’s death. If you are the surviving spouse, attach a federal income tax return and documentation that substantiates the deceased's identity. If you are the executor or administrator of the estate, include the income tax return, documentation to substantiate identity and a court certificate proving estate appointment.Step 5
Mail Form W-7 and the supporting documentation to the Internal Revenue Service, ITIN Operations, P.O. Box 149342, Austin, TX 78714-9342.
Items you will need
- Income tax return
- Proof of identity
- Proof of court of appointment
- A document that substantiates identity of the deceased might be a passport, birth certificate or anything else that contains the name, date of birth and citizenship country. The IRS will mail your original document back to you.