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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='color:#1F497D'>Thanks, everyone, for the responses! And I’m glad the answer is so straightforward. <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='color:#1F497D'><img width=34 height=40 style='width:.35in;height:.4166in' id="Picture_x0020_5" src="cid:image001.jpg@01D1FFAB.01AB7780" alt="cid:image001.jpg@01D1F8A6.19C81E60"><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'>Sara D. Longley, J.D., LL.M.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'>1734 NW Market Street<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'>Seattle, WA 98107<o:p></o:p></span></p><p class=MsoNormal><a href="tel:%28206%29%20434-5644" target="_blank"><span style='font-family:"Century",serif;color:#1F497D;text-decoration:none'>(206) 434-5644</span></a><span style='font-family:"Century",serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><a href="mailto:Sara@longley-law.pro" target="_blank"><span style='font-family:"Century",serif;color:blue'>Sara@longley-law.pro</span></a><span style='font-family:"Century",serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><a href="http://www.longley-law.pro/" target="_blank"><span style='font-family:"Century",serif;color:blue'>www.longley-law.pro</span></a><span style='font-family:"Century",serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>This email is intended only for the individual to whom it is addressed and may contain information that is privileged, confidential, and/or exempt from disclosure. If you have received this message in error, please inform the sender by telephone or reply email and delete this message and all attachments. Thank you.<o:p></o:p></span></p></div><p class=MsoNormal><span style='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>From:</b> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Lewis, Amy C.<br><b>Sent:</b> Friday, August 26, 2016 2:17 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Must an estate obtain an EIN?<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>In that case I don’t see the need for an EIN. If there are no liquid assets and there will not be a sale of the property, obtaining an EIN simply creates confusion because the IRS will expect to receive an income tax return from the estate.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:black'><o:p> </o:p></span></p><p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:0in'><span style='font-family:"Calibri",sans-serif;color:black'>Amy C. Lewis, Attorney</span><span style='color:black'><o:p></o:p></span></p><p style='mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt'><span style='color:black'><img border=0 width=169 height=54 style='width:1.7583in;height:.5666in' id="Picture_x0020_16" src="cid:image002.jpg@01D1FFAB.5A948B70" alt="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png"></span><span style='font-size:3.0pt;font-family:"Calibri",sans-serif;color:#C00000'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;color:#C00000'>ESTATE PLANNING & PROBATE</span><span style='color:black'><o:p></o:p></span></p><p style='margin-top:0in'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:black'>1201 Pacific Avenue, Suite 1200 | Tacoma, WA 98402<br>phone 253.572.4500 | fax 253.272.5732 | </span><a href="http://www.eisenhowerlaw.com/"><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#C00000;text-decoration:none'>www.eisenhowerlaw.com</span></a><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Sara D. Longley<br><b>Sent:</b> Friday, August 26, 2016 1:58 PM<br><b>To:</b> 'WSBA Probate & Trust Listserv'<br><b>Subject:</b> Re: [WSBAPT] Must an estate obtain an EIN?<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>The estate will be transferring the property to a family trust, per the provisions of the will. (The trust already exists and will obtain its own EIN now that the trustor has died.)<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='color:#1F497D'><img border=0 width=34 height=40 style='width:.3583in;height:.4166in' id="Picture_x0020_7" src="cid:image005.jpg@01D1FFAB.5A948B70" alt="cid:image001.jpg@01D1F8A6.19C81E60"></span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'>Sara D. Longley, J.D., LL.M.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'>1734 NW Market Street<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif;color:#1F497D'>Seattle, WA 98107<o:p></o:p></span></p><p class=MsoNormal><a href="tel:%28206%29%20434-5644" target="_blank"><span style='font-family:"Century",serif;color:#1F497D;text-decoration:none'>(206) 434-5644</span></a><span style='font-family:"Century",serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><a href="mailto:Sara@longley-law.pro" target="_blank"><span style='font-family:"Century",serif;color:blue'>Sara@longley-law.pro</span></a><span style='font-family:"Century",serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><a href="http://www.longley-law.pro/" target="_blank"><span style='font-family:"Century",serif;color:blue'>www.longley-law.pro</span></a><span style='font-family:"Century",serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>This email is intended only for the individual to whom it is addressed and may contain information that is privileged, confidential, and/or exempt from disclosure. If you have received this message in error, please inform the sender by telephone or reply email and delete this message and all attachments. Thank you.<o:p></o:p></span></p></div><p class=MsoNormal><span style='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>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Lewis, Amy C.<br><b>Sent:</b> Friday, August 26, 2016 1:42 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Must an estate obtain an EIN?<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>Will the estate deed the property to one or more heirs/beneficiaries or will the estate be selling the property?<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:black'><o:p> </o:p></span></p><p style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:6.0pt;margin-left:0in'><span style='font-family:"Calibri",sans-serif;color:black'>Amy C. Lewis, Attorney<o:p></o:p></span></p><p style='mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt'><span style='font-family:"Calibri",sans-serif;color:black'><img border=0 width=172 height=58 style='width:1.7916in;height:.6083in' id="Picture_x0020_8" src="cid:image008.png@01D1FFAB.5A948B70" alt="http://www.eisenhowerlaw.com/sites/www.eisenhowerlaw.com/themes/eisenhower/20150213_logo.png"></span><span style='font-size:3.0pt;font-family:"Calibri",sans-serif;color:#C00000'><o:p></o:p></span></p><p style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"Calibri",sans-serif;color:#C00000'>ESTATE PLANNING & PROBATE</span><span style='font-family:"Calibri",sans-serif;color:black'><o:p></o:p></span></p><p style='margin-top:0in'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:black'>1201 Pacific Avenue, Suite 1200 | Tacoma, WA 98402<br>phone 253.572.4500 | fax 253.272.5732 | </span><a href="http://www.eisenhowerlaw.com/"><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#C00000;text-decoration:none'>www.eisenhowerlaw.com</span></a><o:p></o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'> </span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>wsbapt-bounces@lists.wsbarppt.com</span></a><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'> [</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>mailto:wsbapt-bounces@lists.wsbarppt.com</span></a><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>] <b>On Behalf Of </b>Sara D. Longley<br><b>Sent:</b> Friday, August 26, 2016 1:37 PM<br><b>To:</b> </span><a href="mailto:wsbapt@lists.wsbarppt.com"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>wsbapt@lists.wsbarppt.com</span></a><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'><br><b>Subject:</b> [WSBAPT] Must an estate obtain an EIN?<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Listmates,<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Perhaps a silly question, but here goes.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>If I am opening probate for the sole purpose of transferring real property, and all other assets pass outside probate, must I still obtain an EIN for the estate? No bank account will be opened for the estate. The decedent’s estate is not taxable. Is there any reason the estate will actually need an EIN?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks for your indulgence on this lovely Friday, <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Sara<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><img border=0 width=34 height=40 style='width:.3583in;height:.4166in' id="Picture_x0020_1" src="cid:image010.jpg@01D1FFAB.5A948B70" alt="cid:image001.jpg@01D1F8A6.19C81E60"><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Century",serif'>Sara D. Longley, J.D., LL.M.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif'>1734 NW Market Street<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Century",serif'>Seattle, WA 98107<o:p></o:p></span></p><p class=MsoNormal><a href="tel:%28206%29%20434-5644" target="_blank"><span style='font-family:"Century",serif;color:windowtext;text-decoration:none'>(206) 434-5644</span></a><span style='font-family:"Century",serif'><o:p></o:p></span></p><p class=MsoNormal><a href="mailto:Sara@longley-law.pro" target="_blank"><span style='font-family:"Century",serif;color:blue'>Sara@longley-law.pro</span></a><span style='font-family:"Century",serif'><o:p></o:p></span></p><p class=MsoNormal><a href="http://www.longley-law.pro/" target="_blank"><span style='font-family:"Century",serif;color:blue'>www.longley-law.pro</span></a><span style='font-family:"Century",serif'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>This email is intended only for the individual to whom it is addressed and may contain information that is privileged, confidential, and/or exempt from disclosure. If you have received this message in error, please inform the sender by telephone or reply email and delete this message and all attachments. Thank you.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p><div style='border:solid #7F7F7F 1.5pt;padding:1.0pt 4.0pt 1.0pt 4.0pt'><div style='border:solid #7F7F7F 1.5pt;padding:1.0pt 4.0pt 1.0pt 4.0pt'><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Times New Roman",serif;color:gray'>IMPORTANT/CONFIDENTIAL:</span><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:gray'> </span><span style='font-size:9.0pt;font-family:"Times New Roman",serif;color:gray'>This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client privilege. The information is intended only for the use of the intended recipient(s). Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission. Rather,<em> please promptly notify the sender by reply e-mail, and then destroy all copies of the message and its attachments, if any.</em> </span><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:gray'><o:p></o:p></span></p></div></div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'><o:p> </o:p></span></p></div></body></html>