[WSBAPT] Error on EIN application has IRS asking for 1041 returns back to creation of RLT

Thu May 4 11:21:44 PDT 2023

There is no specific form to use but you can just sent a letter to the IRS indicating that incorrect information was provided, that the trust became irrevocable in 2023 and that prior to that time it was a fully-revocable grantor trust of (Name and SSN of decedent).

Here's a little blurb I found on-line (I'd double check the mailing address but otherwise the process reflects what our firm has done in the past).  Good Luck.

How Do You Change The Information Associated With The EIN Number?

Currently, there is no IRS form available to change previously filed information associated with the business or entity's EIN number. To change or update the information that the IRS has on file, submit a letter (on company letterhead if possible) to the appropriate IRS office (depending on the state or country the business or entity is located in) with the following information:
*         The responsible party's full legal name;
*         The responsible party's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN);
*         The business or entity's full legal name;
*         The business or entity's employer identification number (EIN);
*         The business or entity's mailing address; and
*         The information associated with the EIN number that needs to be changed.
Where Do You Send The Letter Requesting Information Changes Associated With The EIN Number?

If the business or entity's principal location, office or agency is located in Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia or Wisconsin, mail or fax the letter requesting the information changes associated with the EIN number to:

Internal Revenue Service
Stop 343G
Cincinnati, OH
USA 45999

Fax Number: 1-855-270-4081

If the business or entity's principal location, office or agency is located in Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any place outside of the United States, mail or fax the letter requesting the information changes associated with the EIN number to:

Internal Revenue Service
M/S 6273
Ogden, UT
USA 84201

Fax Number: 1-801-620-7116

The IRS will respond by sending a confirmation letter acknowledging the information changes associated with the EIN number. If a confirmation letter is not received within sixty (60) calendar days, then fax the same letter to the appropriate office (depending on what state or country the principal location, office or agency of the business or entity is located in) with the words "Second Request" at the top of the letter.

Please note: Do NOT submit another EIN application (form SS-4) with the belief that it will replace the information previously filed. The IRS will issue the business or entity another EIN number instead of correcting the previously filed EIN application.

Information changes associated with the EIN number outside of reporting mistakes in filing and/or contact and responsible party information, may require the business or entity to apply for a new EIN number.  Click the following links to find out more details about when a new EIN number<http://www.employeridentificationnumber.net/irs-ein-number-ss-4-new-ein-federal-ein-federal-employer-identification-number-do-i-need-a-new-ein.html> is needed and when completing a new EIN application<http://www.employeridentificationnumber.net/irs-ein-number-ss-4-apply-online-for-a-federal-employer-number-new-ein-irs-fein-when-is-a-new-ein-not-needed.html> is NOT required.

Diane J. Kiepe

Diane J. Kiepe
Douglas Eden
717 W. Sprague Ave.
Suite 1500
Spokane, WA  99201
djkiepe at depdslaw.com<mailto:djkiepe at depdslaw.com>
509-455-5300

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Jon Fritzler
Sent: Thursday, May 4, 2023 11:04 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>; Estate at forums.osbar.org
Subject: [WSBAPT] Error on EIN application has IRS asking for 1041 returns back to creation of RLT

I represent the successor trustee of a revocable living trust that was created in 2014. The trustor died in March of this year. Before retaining me, my client obtained an EIN for the trust. The EIN confirmation letter from the IRS indicates that fiduciary income tax returns (Form 1041) are due dating back to 2015.  My assumption is that when my client applied for the EIN, he gave the starting date of the trust as the date it was created rather than the date it became irrevocable, i.e., the date of death.

Any suggestions on how to fix this?  Can the EIN application be amended?

Sincerely,
Jon M. Fritzler
Attorney at Law
717 E. 22nd St.
Vancouver, WA 98663
Tel. 360.818.4431
Eml fritzlerlaw at outlook.com<mailto:fritzlerlaw at outlook.com>

-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbapt/attachments/20230504/5e7174da/attachment.html>