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

[Diane Kiepe]

Hello Eric,

If the LLC units are still in the estate, you ought to get an Estate EIN to
file a 1041 for income from the date of death and the assignment of units.
I have used the surviving spouse's information in certain circumstances but
would be hesitant to do that without first confirming he/she was the sole
beneficiary and reviewing the OA.

Others may have different opinions, and I look forward to seeing those.
Always good to see what others are doing.

PLEASE NOTE THAT MY RESPONSE TIME MAY BE DELAYED DUE TO PENDING MATTERS.  I
WILL ALSO BE TRAVELING FROM AUGUST 26, 2026, UNTIL AUGUST 30, 2026, WITH
LIMITED ACCESS TO EMAIL.  I WILL ALSO BE IN TRIAL THE WEEK OF SEPTEMBER 7,
2026.  I WILL RETURN COMMUNICATIONS, AS SOON AS POSSIBLE DURING THESE TIMES.

Diane Kiepe, J.D., LL.M. Taxation
Kiepe Estate and Probate, PLLC
diane at kiepelaw.com
200 N. Mullan Rd., Suite 203
Spokane Valley, WA  99206
509-808-2087
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On Mon, Aug 24, 2026 at 10:15 AM Eric Nelsen <eric at sayrelawoffices.com>
wrote:

> 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
>
>
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