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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Hello List mates:<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I have a couple of questions about a non-resident administrator attempting to administer their relative’s estate here in Washington. An administrator to an Estate is a non-US resident/ non-US citizen and therefore does not have either a social security number or ITIN. In order to obtain a EIN # for the estate, the online application requires either a social security number or ITIN for the administrator. Is there anyway around the ITIN requirement for the administrator? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Follow up question – if there is no work around and the ITIN is required, does anyone know the specific exception that this ITIN application falls under for filing as a first time applicant without a tax return. I’m thinking that this would be exception #2(A) Wages, Salary, Compensation, and Honoraria Payments, but if anyone knows or has guidance, I would certainly appreciate it. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thank you! <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:black'>Warmest regards,<br><br></span><b><span style='font-size:12.0pt;color:purple'>Michael S. Safren, Esq.</span></b> <b><br></b><i>Attorney at Law</i> <br><br>14900 Interurban Ave. S., Ste. 280 | Seattle, WA 98168 <br>11900 NE 1st St., Bldg. G - Ste. 300 | Bellevue, WA 98005 <br>P: (206) 859-5098 | E: <a href="mailto:msafren@jennylinglaw.com" target="_blank"><span style='color:blue'>msafren@jennylinglaw.com</span></a> <br><u><a href="http://www.jennylinglaw.com" target="_blank"><span style='color:blue'>www.jennylinglaw.com</span></a></u> | <u><a href="http://www.facebook.com/jennylinglaw/" target="_blank"><span style='color:blue'>facebook.com/jennylinglaw/</span></a></u> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><br><span style='font-size:8.0pt'>This communication, including attachments, may contain information that is confidential and protected by the attorney/client or other privileges. It constitutes non-public information intended to be conveyed only to the designated recipient(s). If the reader or recipient of this communication is not the intended recipient, an employee or agent of the intended recipient who is responsible for delivering it to the intended recipient, or you believe that you have received this communication in error, please notify the sender immediately by return e-mail and promptly delete this e-mail, including attachments without reading or saving them in any manner. The unauthorized use, dissemination, distribution, or reproduction of this e-mail, including attachments, is prohibited and may be unlawful. Receipt by anyone other than the intended recipient(s) is not a waiver of any attorney/client or other privilege.</span> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>