[WSBAPT] Decedent's 100% owned LLC - EIN needed?

Eric Nelsen eric at sayrelawoffices.com
Mon Aug 24 10:15:10 PDT 2026


Decedent was 100% owner of an LLC. LLC owns a bank account. As I understand it, such an LLC is a pass-through entity for tax purposes and LLC income is reported under the owner's SSN (no separate EIN for the LLC).

So, I'm guessing that the bank account has decedent's SSN as its tax ID. Also, LLC has continuing income.

But does the Estate need an EIN due to the LLC's income? Or is the proper procedure to get an EIN for the LLC itself?

Except for this issue, there's no reason for the estate to get an EIN.

Sincerely,

Eric

Eric C. Nelsen
Sayre Law Offices, PLLC
1417 31st Ave South
Seattle WA 98144-3909
206-625-0092
eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>

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