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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">There is no specific form to use but you can just sent a letter to the IRS indicating that incorrect information was provided, that the trust became irrevocable in 2023
and that prior to that time it was a fully-revocable grantor trust of (Name and SSN of decedent).
<o:p></o:p></span></p>
<p class="MsoNormal"><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">Here’s a little blurb I found on-line (I’d double check the mailing address but otherwise the process reflects what our firm has done in the past). Good Luck.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<h2 style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:#F4F4F4">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#A78E17">How Do You Change The Information Associated With The EIN Number?<o:p></o:p></span></h2>
<p style="margin:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">Currently, there is no IRS form available to change previously filed information associated with the business or entity's </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN
number</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">. To change or update the information that the IRS has on file, submit a letter (on company letterhead if possible) to the appropriate IRS office (depending on
the state or country the business or entity is located in) with the following information:<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:54.75pt;text-indent:-.25in;mso-list:l0 level1 lfo1;background:#F4F4F4">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#575A5D"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">The responsible party's full legal name;<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:54.75pt;text-indent:-.25in;mso-list:l0 level1 lfo1;background:#F4F4F4">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#575A5D"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">The responsible party's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN);<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:54.75pt;text-indent:-.25in;mso-list:l0 level1 lfo1;background:#F4F4F4">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#575A5D"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">The business or entity's full legal name;<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:54.75pt;text-indent:-.25in;mso-list:l0 level1 lfo1;background:#F4F4F4">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#575A5D"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">The business or entity's </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">employer identification
number</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D"> (</span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">);<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.0pt;margin-right:0in;margin-bottom:3.0pt;margin-left:54.75pt;text-indent:-.25in;mso-list:l0 level1 lfo1;background:#F4F4F4">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#575A5D"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">The business or entity's mailing address; and<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:54.75pt;text-indent:-.25in;mso-list:l0 level1 lfo1;background:#F4F4F4">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#575A5D"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">The information associated with the </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN
number</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D"> that needs to be changed.<o:p></o:p></span></p>
<h2 style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#A78E17">Where Do You Send The Letter Requesting Information Changes Associated With The EIN Number?<o:p></o:p></span></h2>
<p style="margin:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">If the business or entity’s principal location, office or agency is located in Connecticut, Delaware, District of Columbia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts,
Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia or Wisconsin, mail or fax the letter requesting the information changes associated with the </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN
number</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D"> to:<o:p></o:p></span></p>
<p style="margin:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">Internal Revenue Service<br>
Stop 343G<br>
Cincinnati, OH<br>
USA 45999<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">Fax Number: 1-855-270-4081<o:p></o:p></span></p>
<p style="margin:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">If the business or entity's principal location, office or agency is located in Alabama, Alaska, Arkansas, Arizona, California, Colorado, Florida, Georgia, Hawaii, Idaho, Iowa, Kansas,
Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming, or any place outside of the United States, mail or fax the letter requesting the
information changes associated with the </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN number</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D"> to:<o:p></o:p></span></p>
<p style="margin:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">Internal Revenue Service<br>
M/S 6273<br>
Ogden, UT<br>
USA 84201<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">Fax Number: 1-801-620-7116<o:p></o:p></span></p>
<p style="margin:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">The IRS will respond by sending a confirmation letter acknowledging the information changes associated with the </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN
number</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">. If a confirmation letter is not received within sixty (60) calendar days, then fax the same letter to the appropriate office (depending on what state or country
the principal location, office or agency of the business or entity is located in) with the words "Second Request" at the top of the letter.<o:p></o:p></span></p>
<p style="margin:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">Please note: Do NOT submit another </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN application</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D"> (</span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">form
SS-4</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">) with the belief that it will replace the information previously filed. The IRS will issue the business or entity another </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN
number</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D"> instead of correcting the previously filed </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN
application</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">.<o:p></o:p></span></p>
<p style="margin:0in;line-height:18.0pt;background:#F4F4F4;font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;text-align:start;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">Information changes associated with the </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">EIN number</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D"> outside
of reporting mistakes in filing and/or contact and responsible party information, may require the business or entity to </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D;font-weight:normal">apply for a new EIN number</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D">.
Click the following links to find out more details about when a new </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D"><a href="http://www.employeridentificationnumber.net/irs-ein-number-ss-4-new-ein-federal-ein-federal-employer-identification-number-do-i-need-a-new-ein.html" title="EIN Number"><span style="font-family:"Arial",sans-serif;color:#4387CD">EIN
number</span></a></span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D"> is needed and when completing a new </span><strong><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#575A5D"><a href="http://www.employeridentificationnumber.net/irs-ein-number-ss-4-apply-online-for-a-federal-employer-number-new-ein-irs-fein-when-is-a-new-ein-not-needed.html" title="EIN Application"><span style="font-family:"Arial",sans-serif;color:#4387CD">EIN
application</span></a></span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#575A5D"> is NOT required.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold";mso-ligatures:none">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold";mso-ligatures:none"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Diane J. Kiepe<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Douglas Eden<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">717 W. Sprague Ave.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Suite 1500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Spokane, WA 99201<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">509-455-5300<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Jon Fritzler<br>
<b>Sent:</b> Thursday, May 4, 2023 11:04 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com>; Estate@forums.osbar.org<br>
<b>Subject:</b> [WSBAPT] Error on EIN application has IRS asking for 1041 returns back to creation of RLT<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">I represent the successor trustee of a revocable living trust that was created in 2014. The trustor died in March of this year. Before retaining me, my client obtained an EIN
for the trust. The EIN confirmation letter from the IRS indicates that fiduciary income tax returns (Form 1041) are due dating back to 2015. My assumption is that when my client applied for the EIN, he gave the starting date of the trust as the date it was
created rather than the date it became irrevocable, i.e., the date of death.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Any suggestions on how to fix this? Can the EIN application be amended?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;mso-ligatures:none">Sincerely,<br>
Jon M. Fritzler<br>
Attorney at Law<br>
717 E. 22<sup>nd</sup> St.<br>
Vancouver, WA 98663<br>
Tel. 360.818.4431<br>
Eml <a href="mailto:fritzlerlaw@outlook.com" target="_blank"><span style="color:blue">fritzlerlaw@outlook.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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