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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Does checking the box on the online application eliminate the need for a Form 8855?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Philip N. Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Duffy Kekel LLP<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Portland, OR 97204<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com"><span style="color:#0563C1">pjones@duffykekel.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-1371 – office<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 853-1482 – cell<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-3574 - fax<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><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>John J. Sullivan<br>
<b>Sent:</b> Tuesday, November 10, 2020 4:40 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] EIN Confusion<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">When I do the EIN applications online, In almost all cases I check the Sec. 645 box so it is for both the RLT and the estate. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I belief you can file a Form 8855 to do that when the estate already has an EIN. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">John J. Sullivan<o:p></o:p></p>
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<p class="MsoNormal">Sent from my iPhone<o:p></o:p></p>
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<p class="MsoNormal"><br>
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<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<p class="MsoNormal" style="margin-bottom:12.0pt">On Nov 10, 2020, at 2:17 PM, Diane J. Kiepe <<a href="mailto:DJKiepe@depdslaw.com">DJKiepe@depdslaw.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt">Seeking a new one under the Trust will not create an issue. Even folks with RLTs sometimes get an estate id too if the RLT is used for limited purposes.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt">I have heard (but it hasn’t happened to me yet), that the estate may get a letter asking why they didn’t file a 1041 – again in my 16 years, I have never gotten a letter for plain estates or trusts asking
where my 1041 was.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt"> </span><o:p></o:p></p>
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<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe</span></i><o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""> </span></i><o:p></o:p></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com">djkiepe@depdslaw.com</a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:16.0pt"> </span><o:p></o:p></p>
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<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">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Heather de Vrieze<br>
<b>Sent:</b> Tuesday, November 10, 2020 1:24 PM<br>
<b>To:</b> 'wsbapt@lists.wsbarppt.com' <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] EIN Confusion<o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Client, prior to consulting me obtained an EIN for the “estate” of his deceased partner. Turns out, she had a RLT, and what they needed instead was an EIN for the trust, now that partner has died.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Is there any way to fix this, or will seeking a new EIN cause problems?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Heather</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law</span></i><o:p></o:p></p>
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<p class="MsoNormal"><i><span style="font-family:"Garamond",serif;color:#1F497D"><image001.jpg><o:p></o:p></span></i></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
</span><o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
</span><o:p></o:p></p>
<p class="MsoNormal"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
</span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
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<p class="MsoNormal"><b><span style="color:blue"><a href="https://www.facebook.com/DeVriezeCarney"><span style="color:blue;text-decoration:none"><image002.png></span><span style="color:windowtext;font-weight:normal;text-decoration:none"><o:p></o:p></span></a></span></b></p>
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<p class="MsoNormal"><span style="color:#C00000">For the latest information regarding firm operations and to see precautions we are taking in light of the Coronavirus crisis please visit our firm’s website,</span><span style="color:red">
</span><a href="http://www.WestSeattleLaw.com"><span style="color:blue">www.WestSeattleLaw.com</span></a><span style="color:#C00000">.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#C0504D">If I am sick, I will stay home, I ask you to do the same.</span><o:p></o:p></p>
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