[WSBAPT] WSBAPT Digest, Vol 121, Issue 9
Yuping Wang
yupwang at outlook.com
Wed Oct 9 13:37:01 PDT 2024
In 2 cases this year, we had to find an exception reason on W-7 to apply for ITIN for the PR (foreigner) first. It took 7-8 weeks for IRS to send an ITIN. Then we used the ITIN to apply for the estate's EIN.
Yuping Wang
WYP Law PLLC
Seattle WA
Tel: 206 383 2826 (cell)
Tel: 206 496 5642 (office)
Email: yuping at wyp-law.com
Website: www.wyp-law.com<https://url.usb.m.mimecastprotect.com/s/5lHgCB1G7ZiPNKlY0f6oAf2?domain=wyp-law.com>
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Subject: WSBAPT Digest, Vol 121, Issue 9
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Today's Topics:
1. Re: Estate Tax ID with non-citizen PRs (Carla J. Higginson)
2. Re: Estate Tax ID with non-citizen PRs (Andrea Lee)
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Message: 1
Date: Wed, 9 Oct 2024 19:28:46 +0000
From: "Carla J. Higginson" <carla at higginsonbeyer.com>
To: "wsbapt at lists.wsbarppt.com" <wsbapt at lists.wsbarppt.com>
Cc: "Garrett J. Beyer" <garrett at higginsonbeyer.com>
Subject: Re: [WSBAPT] Estate Tax ID with non-citizen PRs
Message-ID:
<CO6PR05MB7603D77273DA5E3ABF16138ED57F2 at CO6PR05MB7603.namprd05.prod.outlook.com>
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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 01DB1A46.C8711A50]
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 <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
[cid:image003.jpg at 01DB1A46.C8711A50]
p: 360.855.0131
e: timothy at stileslaw.com<mailto:timothy at stileslaw.com>
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Message: 2
Date: Wed, 9 Oct 2024 19:28:48 +0000
From: Andrea Lee <andrea at waltar.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Estate Tax ID with non-citizen PRs
Message-ID:
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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
[cid:image002.png at 01DB1A46.0649E2E0]
2320 130th Avenue NE, Bldg. E Suite 230, Bellevue, WA 98005
info at waltar.com<mailto:info at waltar.com> | 425.455.6788 o | 425.450.4601 f
Circular 230 Warning: This communication is not intended to constitute tax advice and may not be used by any person or entity for the purpose of avoiding penalties that may be imposed by the Internal Revenue Service.
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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
[cid:image003.jpg at 01DB1A46.0649E2E0]
p: 360.855.0131
e: timothy at stileslaw.com<mailto:timothy at stileslaw.com>
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