[WSBAPT] Estate Tax EIN

[Philip N. Jones]

The claiming successor should have no difficulty in obtaining an EIN by completing the Form SS-4 as if the small estate were actually a probate estate.  It is my understanding that people do it all the time.
Just to be picky, I would not call it an "estate tax EIN."  Your second reference to an "estate EIN" is better.  The IRS processed estate tax returns under the decedent's SSN, while the fiduciary income tax returns are processed under the EIN.  This also becomes important if you ever file a form 2848 IRS power of attorney.
Phil Jones
Portland, OR


Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com>
(503) 226-1371 - office
(503) 853-1482 - cell
(503) 226-3574 - fax

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Shannon Jones
Sent: Monday, February 7, 2022 2:40 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Estate Tax EIN

Listmates, Is it okay to apply for an estate tax EIN for a small estate where there is no court appointed personal representative but for a "successor" who is the nominated PR in the Will. I thought you had to be a court appointed PR or Administrator to apply for an estate EIN, though I'm not sure how I developed that opinion - Shannon

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Shannon R. Jones | Attorney
Campbell Barnett PLLC
P: 253.848.3513| F: 253.845.4941
317 South Meridian
Puyallup, WA 98371
shannonj at campbellbarnettlaw.com<mailto:shannonj at campbellbarnettlaw.com>
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