"An estate Tax ID is used for a descendant's estate. To obtain a FEIN (A federal tax ID number), you must first fill out a SS-4 form. You will need information such as, name of the estate, contact information, and the Social Security number of the person who owns the estate. The SS-4 can be filled out on paper and emailed or faxed, or if can be filled out online at the IRS website. After the form
. is filled out and submitted, documents with the EIN will be mailed back in a few weeks. Also make check with your state if a state tax ID is required, as some states require it. http://www.irs.gov/businesses/small/article/0,,id=97860,00.html"