[WSBAPT] Access bank account of decedent with no EIN/ITIN

[Nick Pleasants]

Hi Michael,
I cannot speak specifically to obtaining an EIN for an Estate without the Decedent having an SSN/ITIN. However, a similar issue has come up several times for me in the context of a Trust with non-US citizen / non-US person grantor. In that case, the trick for obtaining an EIN where the Responsible Party has no SSN is to submit the Form SS-4 by fax or mail.
I generally agree with the information on this website: https://www.simplifyllc.com/llc-glossary/how-to-apply-for-an-ein-without-an-ssn/
The instructions to form SS-4 tell you to write "FOREIGN" or "N/A" where the SSN usually goes for the Responsible Party. If you are the Third-Party Designee (and include an extra page authorizing disclosure to the TPD), then the IRS will usually fax back the SS-4 with the new EIN written in the top right corner, within a week or two.
I am not sure if this procedure will work for a Decedent with no SSN. If someone has not shared their experience with you, maybe try calling the IRS Practitioner Priority Service and see if they can answer your question https://www.irs.gov/tax-professionals/practitioner-priority-service-r
Best,
Nick


Nicholas Pleasants | Shareholder



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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> on behalf of Michael Geoghegan <nwstrategyandplanning at outlook.com>
Sent: Monday, July 14, 2025 12:47 PM
To: wsbapt at lists.wsbarppt.com <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Access bank account of decedent with no EIN/ITIN

Hi all,
I opened probate for a decedent who has no EIN and no ITIN. Decedent has money in a bank account.  I mistakenly thought it was impossible to open a bank account without showing an SSN or ITIN.

Has anyone navigated this situation before?  The PR is USC.

Has anyone received an EIN Letter without showing an SSN for decedent?
Will the court grant an order to compel distribution to the PR personally?

-Michael


Michael Geoghegan, Attorney
Northwest Strategy and Planning, PLLC
t: 206.353.5592
e: michael at nwstrategyandplanning.com

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