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<p class="MsoNormal">Assuming the trust is a reporting entity, the easiest way to change the name with the IRS is on the face of the 1041. There is a box on the form where you can indicate the name has been changed.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Larry Brown<o:p></o:p></p>
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<p class="MsoNormal" style="text-indent:9.0pt"><img width="117" height="110" style="width:1.2187in;height:1.1458in" id="Picture_x0020_5" src="cid:image004.png@01D5DB82.B4EC3CB0"><span style="color:#1F497D"><o:p></o:p></span></p>
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<span style="font-size:8.0pt;font-family:"Copperplate Gothic Bold",sans-serif;font-variant:small-caps;color:black">Lawrence F. Brown Jr.</span><span style="font-size:8.0pt;font-family:"Helvetica",sans-serif;font-variant:small-caps;color:black">
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</span><span style="font-size:8.0pt;font-family:"Copperplate Gothic Light",sans-serif;font-variant:small-caps;color:black">Attorney at Law</span><span style="font-size:8.0pt;font-family:"Helvetica",sans-serif;font-variant:small-caps;color:black">
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</span><span style="font-size:8.0pt;font-family:"Copperplate Gothic Light",sans-serif;font-variant:small-caps;color:black">Certified Public Accountant</span><span style="font-size:8.0pt;font-family:"Helvetica",sans-serif;font-variant:small-caps;color:black">
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<span style="font-size:8.0pt;font-family:"Eras Medium ITC",sans-serif;font-variant:small-caps;color:black">4318 Preston- Fall City Rd SE</span><span style="font-size:8.0pt;font-family:"Helvetica",sans-serif;font-variant:small-caps;color:black">
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</span><span style="font-size:8.0pt;font-family:"Eras Medium ITC",sans-serif;font-variant:small-caps;color:black">P. O. Box 940</span><span style="font-size:8.0pt;font-family:"Helvetica",sans-serif;font-variant:small-caps;color:black">
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</span><span style="font-size:8.0pt;font-family:"Eras Medium ITC",sans-serif;font-variant:small-caps;color:black">Fall City, WA 98024</span><span style="font-size:8.0pt;font-family:"Helvetica",sans-serif;font-variant:small-caps;color:black">
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</span><span style="font-size:8.0pt;font-family:"Eras Medium ITC",sans-serif;font-variant:small-caps;color:black">Voice: (425) 222-6374</span><span style="font-size:8.0pt;font-family:"Helvetica",sans-serif;font-variant:small-caps;color:black">
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</span><span style="font-size:8.0pt;font-family:"Eras Medium ITC",sans-serif;font-variant:small-caps;color:black">Fax: (425) 222-6373</span><span style="font-size:8.0pt;font-family:"Helvetica",sans-serif;font-variant:small-caps;color:black">
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<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">This e-mail message is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure
or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.</span><span style="color:#1F497D"><o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Marcus Fry<br>
<b>Sent:</b> Tuesday, February 4, 2020 3:40 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv (wsbapt@lists.wsbarppt.com) <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Changing name of trust with IRS<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a name="_GoBack"></a>Clients want to change name of trust that has an EIN issued by the IRS. There are a number of trusts with similar names causing confusion for the clients in dealing with financial institutions, etc. The trust has
been amended to reflect the new name, the next step is to notify the IRS. There is a process for businesses and tax exempt organizations to notify the IRS for a change of name, but I cannot locate a process for trusts. Any direction on this would be appreciated.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Marcus J. Fry<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Lyon, Weigand & Gustafson, P.S.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">P.O. Box 1689
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Yakima, Washington 98907 <br>
Telephone: (509) 248-7220 <br>
Facsimile: (509) 575-1883 <o:p></o:p></span></p>
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