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

[Marcus Fry]

Eric,
Some single member LLCs do get a EIN because it can be confusing for financial institutions because they see an entity and therefore want a EIN, not a SSN. What i would do is have PR appoint successor manager, update SOS, and then have new manager figure out what tax id the account was using and let that be your guide. I doubt the estate will need a EIN unless LLC has a lot of taxable income since death.

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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> on behalf of Eric Nelsen <eric at sayrelawoffices.com>
Sent: Monday, 24 August 2026 11:23:22
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Decedent's 100% owned LLC - EIN needed?

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Thanks Mark—good reminder. Though I don’t think there is one in this instance, I’ll doublecheck.



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>



From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Mark Anderson
Sent: Monday, August 24, 2026 11:04 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Decedent's 100% owned LLC - EIN needed?



Also, as Diane mentioned, make sure you review any operating agreement that might exist.  Most I have seen have provisions for the disposition of membership interests on the death of a member.



Mark B. Anderson
ANDERSON LAW FIRM PLLC
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Tacoma, Washington 98402
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From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of Diane Kiepe
Sent: Monday, August 24, 2026 10:36 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Decedent's 100% owned LLC - EIN needed?



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<mailto: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 10:32 AM Eric Nelsen <eric at sayrelawoffices.com<mailto: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<mailto:eric at sayrelawoffices.com>



From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto: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<mailto: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<mailto: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<mailto: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<mailto:eric at sayrelawoffices.com>



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