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

[Diane Kiepe]

Exactly - also H&W are counted as one person for LLC income reporting on
form 1040 where they file jointly which is almost always the case.

Side note, unless you are concerned with timing, I personally would
consider making the assignment effective on 1/1/2027 at 12:01 am.  It ought
to make for easier reporting, assuming the LLC is on a calendar year.

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
Confidentiality Notice: This page and any accompanying documents contain
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On Mon, Aug 24, 2026 at 10:32 AM Eric Nelsen <eric at sayrelawoffices.com>
wrote:

> Thanks Diane! As it happens there is a surviving spouse in this case as
> well, which makes me also wonder about ownership—if business was started
> during the marriage then it’s almost certainly community property even if
> the name on the LLC interest is the decedent only. So the income would be
> potentially half under survivor’s SSN and half under decedent’s SSN or an
> EIN? Maybe?
>
>
>
> Sincerely,
>
>
>
> Eric
>
>
>
> Eric C. Nelsen
>
> Sayre Law Offices, PLLC
>
> 1417 31st Ave South
>
> Seattle WA 98144-3909
>
> 206-625-0092
>
> eric at sayrelawoffices.com
>
>
>
> *From:* wsbapt-bounces at lists.wsbarppt.com <
> wsbapt-bounces at lists.wsbarppt.com> *On Behalf Of *Diane Kiepe
> *Sent:* Monday, August 24, 2026 10:24 AM
> *To:* WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
> *Subject:* Re: [WSBAPT] Decedent's 100% owned LLC - EIN needed?
>
>
>
> 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
>
> Confidentiality Notice: This page and any accompanying documents contain
> information that is confidential, privileged, or exempt from disclosure
> under applicable law and is intended for the exclusive use of the
> addressee. This information is private and protected by law. If you are not
> the intended recipient, you are hereby notified that any disclosure,
> copying, distribution, or use of the contents of this information in any
> manner is strictly prohibited.
>
>
>
>
>
> 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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