[WSBAPT] Estate Tax ID with non-citizen PRs

[Andrea Lee]

Hello Timothy,

We had to obtain an EIN number for an estate with a non-citizen PR in 2021.  We were not able to obtain the EIN number online but had to fax in the application. Where we typically add the PR's SSN, we wrote the word "foreign" (see page three of the EIN instruction form).  On the SS-4, we were listed as the third-party designee.

Hope this helps.

Andrea


Andrea Lee
Attorney at Law
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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Timothy Lehr
Sent: Wednesday, October 9, 2024 12:06 PM
To: wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Estate Tax ID with non-citizen PRs

All,

I have a new probate wherein the Co-PRs are both Canadian citizens. My office is the registered agent for the probate. Does anyone know how best to obtain a Tax ID number for the Estate when the IRS is requesting a SSN or EIN for the responsible party? The responsible party is usually the PR themselves but they don't have either being non-citizens. Is it wise to use my firm's EIN number since we are the registered agent?

Thanks,

Timothy C. Lehr
Attorney & Partner

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