Administration is the process where the Surrogate's Court officially gives out Letters of Administration to a qualified distributee (heir) of the Decedent. Estate EIN: Typically, to open an estate account, you would need an Employer Identification Number (EIN) for the estate from the IRS.Every bank I have presented this affidavit to has refused to honor it. It's a notarized legal document in accordance with the Virginia Small Estate Act. Estate accounts can only be created after the estate has an IRS-issued tax identification number called an employer identification number (EIN). Please note: For all account types, we require a death certificate. Notify Bank of America. We'll ask you for the deceased customer's full legal name and Social Security number to identify their accounts. If decedent's bank account is in JTWROS with another person, the account will not necessarily be frozen. Fill out all the required forms and gain access to the account.