<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:"Book Antiqua";
panose-1:2 4 6 2 5 3 5 3 3 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
span.apple-style-span
{mso-style-name:apple-style-span;}
span.EmailStyle18
{mso-style-type:personal-reply;
font-family:"Book Antiqua",serif;
color:#1F497D;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'>I handled this for a Canadian PR with the similar circumstances. There is no need to provide or apply for a SSN or US taxpayer ID for the foreign PR, you may put “N/A” in the blank.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'>However, you guessed correctly, there is a different application process and you can’t do it online. I had to fax the signed copy of the SS-4, that has to list a local US mailing address, and the third-party designee authorization to the Foreign Entities Desk. They reviewed the application and issued the Estate’s tax ID. Turn around can take a while.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'>Call the professionals hotline and they can walk you through it and get you the current contact info.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'>Tara M. Roberts<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'>Puget Sound Law pllc<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'>roberts@pugetsoundlaw.com<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Book Antiqua",serif;color:#1F497D'>******************************<br>The information contained in this email may be privileged and confidential information intended only for the use of the individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution, or copying of the email is strictly prohibited. If you have received this email in error, please notify us immediately and delete the original message and any copies you may have. Thank you.<br>******************************<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Book Antiqua",serif;color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Krista MacLaren<br><b>Sent:</b> Thursday, November 12, 2015 2:27 PM<br><b>To:</b> wsba probate & trust <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> [WSBAPT] Nonresident Alien PR - Estate Tax ID<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Hello Listmates,<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>I just had a PR appointed in a probate - the Canadian citizen/resident brother of decedent. I had not thought ahead to obtaining the estate tax ID number. I am required to provide a SSN/ITIN for the PR. The PR has no intention to work or immigrate to the US, so I think an ITIN is more appropriate. I am wondering if anyone has gone through this who can confirm that having the PR apply for an ITIN is the right thing to do? I gather that this cannot be done quickly online, like an EIN can?<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Thank you<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p><div><div><div><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:black'>Krista J. MacLaren<br>Attorney at Law<br>Northgate Executive Center II<br>9725 3rd Ave NE, Suite 600<br>Seattle, WA 98115<br>(206)523-6116<br><a href="mailto:kjm.inc@mac.com">kjm.inc@mac.com</a><br><br>Please note, as with most email providers, Mac does not encrypt email messages. Accordingly, the confidentiality of messages sent to this address cannot be assured. This e-mail is intended for viewing only by the individual or entity to whom its content is addressed, and it may contain confidential or privileged information. If you received this email in error, please honor the privacy of the intended recipient: reply to the sender regarding the error and delete the message. <o:p></o:p></span></p></div></div></div><p class=MsoNormal><o:p> </o:p></p></div></body></html>