The decedent and their estate are two separate taxable entities. It is necessary to obtain this federal estate tax number, which is also called an “employer identification number,” or EIN.
How do I obtain an EIN?
Employer Identification Numbers (EIN) are issued free of charge by the Internal Revenue Service. The easiest way to obtain one is to visit their website, and fill out the requisite information.
To apply for an EIN you may visit their website: IRS