How to Open an Estate or Trust Bank Account in California

Short answer: It depends on which of three situations you’re in. If the money is in a living trust, you need a trust account with a new EIN (the trust became irrevocable at death) and a certification of trust — not the whole trust document. If the money is in the deceased person’s own name and the estate is going through probate, you need an estate account with its own EIN and certified Letters from the court. And if the entire estate is worth less than $208,850, you likely need neither — a small-estate affidavit under Probate Code §13100 collects the accounts directly.

Figures verified against Probate Code §§13100–13101 and 18100.5, IRS Form 1041 instructions, and FTB Form 541 instructions, 2026. This is general information, not legal advice for your situation.

First, figure out which account you actually need

Banks will happily let you wait in line before telling you that you brought the wrong paperwork. Run this decision tree first:

• Was the account titled in a living trust? Then there’s no probate for that asset and no “estate account.” The successor trustee opens (or retitles) a trust account under a new EIN and administers it under the trust’s terms.
• Was it in the decedent’s individual name, and is the total estate over $208,850? Then it goes through probate, and the personal representative opens an estate account — after the court issues Letters.
• Individual name, but the whole estate is under $208,850? Skip both. After 40 days, the people entitled to the money present a §13100 small-estate affidavit and the bank pays them directly. No court, no EIN, no new account. Details in our California small estates guide.

Mixed estates are common: the house and brokerage account in the trust, one stray checking account left outside it. You may end up on two branches at once — and if the stray account is small, that’s what the affidavit is for. (For that specific problem, see our guide to a deceased parent’s bank account.)

Opening a trust account after a death

Here’s the tax mechanic that confuses everyone, including bank staff. While the person who created a revocable trust is alive, the trust is invisible to the IRS — income is reported under the settlor’s own Social Security number (IRS Form 1041 instructions, Optional Method 1), and most revocable living trusts never need an EIN during the settlor’s life. If a banker tells you your own living trust needs an EIN today, they’re wrong.

At the settlor’s death, the trust becomes irrevocable, and that flips the switch: the IRS’s own guidance (“Do you need a new EIN?”) says a revocable trust that becomes irrevocable requires a new EIN. The successor trustee applies online at irs.gov (free, takes minutes — never pay a third-party site for an EIN). A mere trustee change, by contrast, requires nothing.

At the bank, the document that opens the account is the certification of trust under Probate Code §18100.5 — a short notarized summary of the trust’s existence, the current trustees, and their powers. It deliberately omits who inherits what (§18100.5(d)), and the statute says a bank may request excerpts about successor trustees and powers, but not the dispositive terms (§18100.5(e)). If a bank demands the entire trust on top of a certification, §18100.5(h) makes it liable for damages, including attorney’s fees, if a court finds it acted in bad faith. Most banks fold when you point at the statute. Here’s how a certification of trust works and how to get one.

Opening an estate account (probate)

An estate in probate is a separate taxable entity from day one. Two things before the bank visit:

• Get the estate’s EIN — same free IRS online application, entity type “estate.” The estate files Form 1041 if its gross income exceeds $600 in a year, and California Form 541 if gross income tops $10,000 or net income tops $1,000.
• Get certified Letters. Banks require a certified copy of your Letters (testamentary or of administration) before they’ll open an estate account or release funds — that’s universal banking practice, not a statute, so don’t bother arguing. Order several certified copies from the court clerk when you’re appointed; every institution wants its own.

Every dollar of the decedent’s individually titled money then flows through that one account — closed-account deposits, refunds, and sale proceeds in; expenses and distributions out. Your final accounting to the court is only as easy as your bank records are tidy.

The bank-visit checklist

• For a trust account: certified death certificate; notarized §18100.5 certification of trust; the new EIN confirmation letter (CP 575); your ID. Bring the trust’s title page and successor-trustee provisions as the “excerpts” the statute lets them request.
• For an estate account: certified death certificate; certified Letters; the estate’s EIN confirmation letter; your ID.
• For a §13100 affidavit: a certified death certificate; the signed affidavit (40+ days after death, reciting that the gross estate is under $208,850); ID for each person collecting.
• Either account: call ahead and ask for the branch’s estate services team, and open the account in the same name format the assets will be retitled into.

Do I need an EIN for a living trust after someone dies?

Yes. The moment the settlor dies, a revocable trust becomes irrevocable, and IRS guidance requires a new EIN for it. Before death, no — the trust runs on the settlor’s SSN, and most living trusts never file their own return while the settlor is alive.

What documents does a bank need to open an estate account in California?

A certified death certificate, a certified copy of your Letters from the probate court, the estate’s EIN confirmation from the IRS, and your identification. Banks won’t substitute a will or a POA for Letters — a power of attorney died with the principal, and only Letters prove court appointment.

Can a bank demand the entire trust document?

They can ask, but California pushes back hard. Probate Code §18100.5 lets you present a certification of trust instead, entitles the bank only to excerpts about trustees and powers — not who inherits — and exposes a bank that demands the full document to damages and attorney’s fees if a court finds bad faith.

Does an estate have to file a tax return?

Federally, Form 1041 is required once the estate’s gross income exceeds $600 in a tax year. California requires Form 541 when an estate’s gross income exceeds $10,000 or its net income exceeds $1,000. Interest earned inside the estate account counts, so even simple estates often cross the line. The return itself is CPA territory — Eric will point you to one.

Can I just use the deceased person’s existing bank account?

No. Their accounts freeze on notice of death, and their debit cards and online logins are no longer yours to use — even as executor. The clean sequence: get appointed (or use the affidavit), open the right account, move the funds, and pay everything from there.

What if the estate is too small for probate?

If the gross estate is under $208,850, wait 40 days and present each bank a §13100 small-estate declaration with a certified death certificate. The bank pays the entitled people directly — no Letters, no estate account, no EIN needed.

The bottom line

The account question is really a “which track is this estate on?” question. Trust assets: new EIN plus a §18100.5 certification, and the bank is not entitled to read the whole trust. Probate assets: court-issued Letters plus the estate’s own EIN, with every dollar flowing through one account. Small estates: no account at all — the affidavit does the work. Get the track right first and the bank visit takes twenty minutes; get it wrong and you’ll make three trips. If you’re staring at a stack of statements and aren’t sure which track you’re on, Talk to Eric.

Sources: Prob. Code §18100.5 (certification of trust; subd. (d)-(e) dispositive terms excluded, excerpts only; subd. (h) bad-faith refusal liability); Prob. Code §§13100–13101 (small-estate affidavit, $208,850 for deaths on/after 4/1/2025); IRS Form 1041 instructions (Optional Method 1 — grantor trust reported under settlor’s SSN; $600 estate filing threshold); IRS “Do You Need a New EIN?” (revocable trust becoming irrevocable at death); FTB Form 541 instructions (estate: gross income > $10,000 or net income > $1,000; trust: gross > $10,000 or net > $100).