[WSBAPT] Estate Tax ID with non-citizen PRs

[Timothy Lehr]

Thank you! That's very helpful.

Timothy C. Lehr
Attorney & Partner

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p:   360.855.0131
e:   timothy at stileslaw.com<mailto:timothy at stileslaw.com>
w:  www.stileslaw.com<http://www.stileslaw.com/>

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From: Carla J. Higginson <carla at higginsonbeyer.com>
Sent: Wednesday, October 9, 2024 12:29 PM
To: wsbapt at lists.wsbarppt.com
Cc: Garrett J. Beyer <garrett at higginsonbeyer.com>
Subject: Re: [WSBAPT] Estate Tax ID with non-citizen PRs

This is according to my tax partner Garrett Beyer, who is an international tax attorney:  Just type "foreign" in box 7b on the SS-4, type "Return EIN to Third Party Designee via fax at _________" at the top of the form, and fax the signed form to the appropriate number listed in the SS-4 instructions for a responsible party that has no legal residence in the US.  Then wait.  Should take about a week IRS to respond via fax.  Sometimes, however, they will not respond via fax and will mail the confirmation to the address contained on the SS-4.

___________________________

Carla J. Higginson, Attorney
Higginson Beyer, P.S.    [cid:image002.png at 01DB1A4A.5A1FB0D0]
Friday Harbor Office:
175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935

carla at higginsonbeyer.com<mailto:carla at higginsonbeyer.com>
HigginsonBeyer.com

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From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto: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<mailto: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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p:   360.855.0131
e:   timothy at stileslaw.com<mailto:timothy at stileslaw.com>
w:  www.stileslaw.com<http://www.stileslaw.com/>

NOTICE: The information contained in this email is proprietary and/or confidential and may be privileged. If you are not the intended recipient of this communication, you are hereby notified to : (i) delete the email and all copies; (ii) not disclose, distribute or use the email in any manner; (iii) notify the sender immediately. Thank you.

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