Short Answer

In North Carolina, the personal representative applies online for the estate’s federal Employer Identification Number (EIN) on the IRS website after being appointed and receiving Letters from the Clerk of Superior Court. Banks usually require both the EIN and your Letters to open an estate account. Apply as an “Estate,” list yourself as the responsible party, and never use the decedent’s Social Security number.

Understanding the Problem

In North Carolina, can a personal representative apply online for a federal EIN to open an estate bank account, and what must happen first with the Clerk of Superior Court? You are handling your grandparent’s estate and have not yet contacted the clerk.

Apply the Law

Under North Carolina law, your authority to act as personal representative begins when the Clerk of Superior Court appoints you and issues Letters. After you qualify, you can and should obtain an EIN online from the IRS for the estate and use it (with your Letters) to open a dedicated estate bank account. Do not use the decedent’s Social Security number. Keep estate funds separate and avoid commingling; the law treats you as a fiduciary and holds you to prudent, careful management.

Key Requirements

• Get appointed and receive Letters: File the application, take the oath, post bond if required, and obtain Letters from the Clerk of Superior Court before handling assets.
• Apply for the EIN as an “Estate”: Use the IRS online application; list yourself (the personal representative) as the responsible party and provide the decedent’s details and date of death.
• Open a separate estate account: Use the EIN and your Letters to open an estate checking account; provide a Form W‑9 if the account earns interest.
• Notify the IRS of your role: File IRS Form 56 to establish the fiduciary relationship soon after appointment; procedures can change, so check current IRS guidance.
• Follow post‑qualification deadlines: Publish notice to creditors after Letters are issued and file the inventory within three months of qualification.

What the Statutes Say

• North Carolina Gen. Stat. § 28A‑6‑1 (Application for letters) – outlines how a personal representative applies for appointment.
• North Carolina Gen. Stat. § 28A‑13‑1 (When duties begin) – duties and powers commence upon appointment.
• North Carolina Gen. Stat. § 28A‑14‑1 (Notice to creditors) – requires publication/notice to creditors after Letters are issued.
• North Carolina Gen. Stat. § 28A‑20‑1 (Inventory within three months) – inventory is due within three months after qualification.

Analysis

Apply the Rule to the Facts: Because you have not yet contacted the clerk, your first step is to qualify and receive Letters; your legal authority begins at that point. Once you’re appointed, use the IRS’s online system to obtain the estate’s EIN immediately, listing yourself as the responsible party. Then take the EIN and your Letters to the bank to open a separate estate account; avoid using your grandparent’s Social Security number or any personal account.

Process & Timing

1. Who files: Personal representative. Where: Clerk of Superior Court in the North Carolina county of the decedent’s domicile. What: AOC‑E‑201 (Application for Probate and Letters) or AOC‑E‑202 (Application for Letters of Administration), AOC‑E‑400 (Oath/Affirmation), leading to AOC‑E‑403 (Letters). When: As soon as practical after death; the clerk issues Letters upon qualification.
2. Get the EIN: After Letters issue, apply online at the IRS EIN application portal as an “Estate.” The number is typically issued immediately; confirm details with current IRS instructions.
3. Open the account: Take your Letters and the EIN to the bank to open an estate checking account; provide a Form W‑9 if the account earns interest. Then proceed with notice to creditors and prepare the 90‑day inventory.

Exceptions & Pitfalls

• Acting before appointment: Don’t apply as a non‑appointed family member; qualify first so the IRS and bank records match your legal status.
• Using the wrong ID: Never use the decedent’s Social Security number for estate banking or tax reporting.
• Commingling funds: Do not deposit estate money into personal accounts; keep a separate estate account to avoid fiduciary liability.
• Wrong entity type: On the IRS application, select “Estate,” not trust or business.
• Missing IRS Form 56: Notify the IRS of your fiduciary role soon after appointment to route tax notices correctly.
• Small‑estate alternatives: If using a collection‑by‑affidavit procedure instead of full administration, an EIN and estate account may not be necessary—confirm the process before applying.

Talk to a Probate Attorney

If you’re dealing with getting an EIN and opening an estate account while starting probate, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at [919-341-7055].

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.