[WSBAPT] Estate banking for non-citizen, non-resident administrator (King County probate)

Tue Sep 22 07:11:30 PDT 2026

This is something I had not been aware of.  Thanks for sharing this
information.

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, Sep 21, 2026 at 5:28 PM Geoffrey Patterson <gdp at gdpattersonlaw.com>
wrote:

> Hi Heather,
>
> To get the EIN, we submitted the father’s Form SS-4 application by
> facsimile to the IRS. We received the EIN after about 4-5 days.
>
> We first tried to use the IRS’s online tool, but, as you note, we didn't
> get very far because that tool requires an SSN or ITIN.
>
> I later learned that if you apply by fax or by mail, you don’t necessarily
> need an SSN or ITIN. Instead, we indicated “foreign N/A” for the id. number.
>
> The IRS instructions for the SS-4 provide helpful guidance for applying by
> fax (on page 2) and identifying the “responsible party.” (on page 3)
>
> I’m now trying either (a) to find a bank with branches in Canada and
> Washington (or another state possibly) or (b) a U.S. bank that will allow
> my client to open an estate account with his particular non-citizen,
> non-resident circumstances.
>
> Thanks,
>
> Geoff
>
> *Law Office of Geoffrey D. Patterson, PLLC*
> PO Box 16243*｜*Seattle, Washington*｜*98116-0243
> 206.200.8459 <(206)%20200-8459>*｜*gdp at gdpattersonlaw.com
>
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> for your assistance.
>
> On Sep 21, 2026, at 12:40, Heather de Vrieze <heatherd at westseattlelaw.com>
> wrote:
>
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> From (Heather de Vrieze <heatherd at westseattlelaw.com>)
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>
> How did father get the EIN for the estate without a personal ITIN?
>
> I have always cautioned that having a Non US Person as Personal
> Representative was if not impossible, likely more complicated than finding
> an alternative Personal Representative.
>
> I often find it difficult for PRs outside of Washington to open estate
> bank accounts in another state. I’ve never seen this work in another
> country.
>
> Sorry I don’t have solutions, only confirmations of the problems.
>
> Happy Monday!
>
> Heather
>
> Heather S. de Vrieze
> *(she/her)*
>
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>
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> heatherd at westseattlelaw.com
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> *From:* wsbapt-bounces at lists.wsbarppt.com <
> wsbapt-bounces at lists.wsbarppt.com> *On Behalf Of *Geoffrey Patterson
> *Sent:* Monday, September 21, 2026 10:25 AM
> *To:* WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
> *Subject:* [WSBAPT] Estate banking for non-citizen, non-resident
> administrator (King County probate)
>
> Colleagues,
>
> Client and I are having trouble finding a Washington State bank that will
> allow him to open an estate bank account.
>
>
> - deceased son, Canadian citizen, lived and worked for years in Seattle,
> had a "DHS work authorization" SSN, and has banking and retirement accounts
> at institutions in Washington, other states, and Canada;
>
> - father, Canadian citizen, does not have an SSN or ITIN; does not have a
> physical Washington "footprint." Most Washington banks appear to require
> one of these "tethers" to open an account here;
>
> - we have an EIN for the estate. Later, we expect to prepare and file
> personal and estate income tax returns;
>
> - estate creditor's claims are few and for modest amounts;
>
> - heirs live in Canada.
>
>
> Anyone know of legal or practical considerations for / against opening a
> Canadian estate bank account and then using online banking from Québec
> where father lives?
>
> Thank you for any input.
>
> Geoff Patterson
>
>
> *Law Office of Geoffrey D. Patterson, PLLC*
> PO Box 16243*｜*Seattle, Washington*｜*98116-0243
> 206.200.8459 <(206)%20200-8459>*｜*gdp at gdpattersonlaw.com
>
> Notice: The contents of this message and any attachments may be
> protected by the attorney-client privilege, work product doctrine, or other
> applicable protections. If you are not the intended recipient or have
> received this message in error, please promptly delete the message and
> notify the sender at gdp at gdpattersonlaw.com or (206) 200-8459. Thank you
> for your assistance.
>
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