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How to Establish an Estate Account

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    • 1). Prepare a probate inventory that lists the decedent's assets and personal valuables. Note household goods, jewelry, musical instruments, family-owned businesses and automobiles. Include liquid assets, including retirement accounts and pensions. Use sales prices rather than current market values when listing the inventory. Check with your local probate court for guidelines and due dates for submitting paperwork.

    • 2). Apply for an Employer Identification Number (EIN) through the Internal Revenue Service (IRS). Submit an application online to avoid paperwork and receive an EIN when your file is complete. You can also submit an application via fax, over the phone or by mail.

    • 3). Open your estate account at the financial institution of your choice. Include Form SS-4 with the estate's EIN; a certified death certificate; a certified copy of the letters of administration or letters testamentary; and proof of member or account status with your bank or credit union. Be sure to have the decedent's Social Security number as well. The court-issued letters of administration or letters testamentary are particularly important during the application process. They instruct the financial institution on how and when to distribute funds from the estate account.

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