We believe that the bank needs to obtain an EIN for every estate (even if it will be handled via small estate affidavit). The IRS has stated that “[p]ayers of interest and dividends report amounts on Forms 1099 using the identification number of the person to whom the account is payable. After a decedent’s death, Forms 1099 must reflect the identification number of the estate or beneficiary to whom the amounts are payable.” It also states that it is the responsibility of the personal representative of the estate to obtain the EIN. IRS Publication 559.