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<p class="MsoNormal"><span style="font-size:15.0pt;font-family:"Garamond",serif">The claiming successor should have no difficulty in obtaining an EIN by completing the Form SS-4 as if the small estate were actually a probate estate. It is my understanding
that people do it all the time.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:15.0pt;font-family:"Garamond",serif">Just to be picky, I would not call it an “estate tax EIN.” Your second reference to an “estate EIN” is better. The IRS processed estate tax returns under the decedent’s SSN,
while the fiduciary income tax returns are processed under the EIN. This also becomes important if you ever file a form 2848 IRS power of attorney.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:15.0pt;font-family:"Garamond",serif">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:15.0pt;font-family:"Garamond",serif">Portland, OR</span><span style="font-size:15.0pt;font-family:"Garamond",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>Shannon Jones<br>
<b>Sent:</b> Monday, February 7, 2022 2:40 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Estate Tax EIN<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Listmates, Is it okay to apply for an estate tax EIN for a small estate where there is no court appointed personal representative but for a “successor” who is the nominated PR in the Will. I thought you had to be a court appointed PR or
Administrator to apply for an estate EIN, though I’m not sure how I developed that opinion - Shannon<o:p></o:p></p>
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<p class="MsoNormal"><img border="0" width="115" height="83" style="width:1.1979in;height:.8645in" id="Picture_x0020_1" src="cid:image003.png@01D81C34.D886F530"><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:13.0pt;font-family:"Times New Roman",serif;color:#323E4F">Shannon R. Jones | Attorney
</span></b><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#323E4F"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#323E4F">Campbell Barnett PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">P: 253.848.3513| F: 253.845.4941</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">317 South Meridian</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">Puyallup, WA 98371</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><a href="mailto:shannonj@campbellbarnettlaw.com"><span style="font-size:10.0pt;color:#2F5496">shannonj@campbellbarnettlaw.com</span></a></span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#2F5496">
</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#2F5496"><o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#4472C4"><a href="https://campbellbarnettlaw.com/"><span style="color:#4472C4">campbellbarnettlaw.com</span></a></span></u><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Times New Roman",serif;color:black">This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s). If this matter is
transmitted to you in error, please delete and notify the sender immediately.</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
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