A Bankruptcy Estate (Individual) is formed when a trustee is assigned to take care of an individual’s assets. This requires that a new legal entity be made and that an EIN be obtained for the Estate of Deceased. A trustee is going to take care of the bankruptcy estate, pay off the debts they can, dissolve any assets that aren’t protected and then dissolve the estate itself once all the debts have been dealt with.
An individual generally works with a bankruptcy attorney to initiate the process of bankruptcy. The trustee will usually open the new accounts and filings for them and will manage those filings until the bankruptcy has been completed. All of this is because the bankruptcy estate is not going to be under control of the individual, but rather the trustee, during this time. You (or the trustee) can obtain your Estate EIN Number online in under an hour using the IRS Estate Tax ID Number Application.