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<p class="MsoNormal">Also recommend a Form 56 in addition to the 8822. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b>J. M. Coppieters, Esq.<o:p></o:p></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt">Phone: 206-236-1500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt">Fax: 306-905-5912<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><a href="http://www.scarfflaw.com/"><span style="font-size:10.0pt;text-decoration:none"><img border="0" width="261" height="104" style="width:2.7187in;height:1.0833in" id="Picture_x0020_3" src="cid:image001.gif@01D78A00.9E1FDB80"></span></a><span style="font-size:10.0pt"><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>Sarah McCarthy<br>
<b>Sent:</b> Thursday, August 5, 2021 1:27 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Procedure for New PR<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">I agree, same EIN - but new PR will need to send in a Form 8822-B to put the IRS on notice that you have a new PR. <a href="https://www.irs.gov/forms-pubs/about-form-8822-b">https://www.irs.gov/forms-pubs/about-form-8822-b</a><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">I do this form myself, rather than waiting for the CPA, since it needs to be done within 60 days. <o:p></o:p></span></p>
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<p style="margin:0in"><b><span style="font-family:"Arial",sans-serif;color:black">Sarah O’Farrell McCarthy</span></b><o:p></o:p></p>
<p style="margin:0in"><b><span style="font-family:"Arial",sans-serif;color:black">(Pronouns: she / her)<br>
</span></b><span style="font-family:"Arial",sans-serif">Attorney | <span style="color:black">
Kelly, Arndt & Walker, Attorneys at Law, PLLP</span></span><span style="color:#1F497D"><br>
</span><span style="font-family:"Arial",sans-serif;color:black">6443 Harding Avenue | P.O. Box 290 | Clinton, WA 98236</span><o:p></o:p></p>
<p style="margin:0in"><span style="font-family:"Arial",sans-serif;color:black">(Located on Whidbey Island, Island County, Washington)<br>
Phone: (360) 341-1515 | Fax: (360) 341-3272</span><span style="color:black"><br>
</span><span style="font-family:"Arial",sans-serif;color:#222222"><a href="mailto:sarah@kawlawyers.com">sarah@kawlawyers.com</a></span><span style="color:#1F497D"> </span><span style="color:black">|
<a href="http://www.kawlawyers.com" target="_blank">www.kawlawyers.com</a></span><o:p></o:p></p>
<p style="margin:0in"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p> </o:p></span></p>
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</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></p>
<p style="margin:0in"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"> </span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal">On Thu, Aug 5, 2021 at 12:57 PM Jennifer L White <<a href="mailto:jen@appletreelaw.com">jen@appletreelaw.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Inge,<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">I’ve dealt with this a few times. The EIN stays the same. Ask for a check made payable to the estate. New PR can set up an estate bank account at a financial institution of their
choice with their own Letters T. I didn’t file the tax returns, but I believe the CPA just sent in a copy of the new PR’s Letters T with the next tax return.
<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Script MT Bold"">Jennifer L. White, Esq.</span>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><img border="0" width="105" height="105" style="width:1.0937in;height:1.0937in" id="gmail-m_8351925836297512307Picture_x0020_2" src="cid:image002.jpg@01D78A00.9E1FDB80"><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-family:"Arial Rounded MT Bold",sans-serif"><a href="mailto:jen@appletreelaw.com" target="_blank"><span style="color:#0563C1;font-style:normal">jen@appletreelaw.com</span></a></span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial Rounded MT Bold",sans-serif">PO Box 11037</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial Rounded MT Bold",sans-serif">Yakima, WA 98909</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial Rounded MT Bold",sans-serif">509.225.9813</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>From:</b>
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Inge Fordham<br>
<b>Sent:</b> Thursday, August 5, 2021 12:35 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Procedure for New PR<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Colleagues,<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">I represent the successor PR of an estate where the first PR was removed by court order after a later-dated will was admitted to probate. The first PR is to turn over all estate
assets, papers, accounting, etc. within 7 days of the court order revoking her letters testamentary. A colleague suggested I have the successor PR obtain a new EIN for the estate and open a new estate bank account. I didn’t think you could have two EINs
for a single estate. Am I missing something? Is there a special procedure I should be following?<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Thanks in advance,<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:3.0pt"><b><span style="font-size:13.0pt;font-family:"Cambria",serif;color:#203864">Inge A. Fordham | Attorney</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:3.0pt"><span style="font-family:"Cambria",serif;color:black">Fordham Law, PLLC</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:3.0pt"><span style="font-family:"Cambria",serif;color:black">3218 Sixth Avenue | Tacoma, WA 98406</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:3.0pt"><span style="font-family:"Cambria",serif;color:black">Office: (253) 348-2657 | Mobile: (206) 778-3131</span><o:p></o:p></p>
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