No TIN Estate for IRA Beneficiary

[Guest Penny40]

If the Estate of the deceased IRA holder is the beneficiary is it and IRS regulation that a Tax ID Number for the Estate must be used to pay out on an IRA death distribution. Can the deceased social security number be used for this pay out?

Thank you

[BPickerCPA]

You need a TIN for the estate. You can't use the social security number after death.

[Guest Penny40]

Thank you very much!