<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>I don’t think you would want to try that. However, if there was reportable before death it should have been reported on decedent’s 1040. You might reply to the letter and show them the caption and operative provisions in the trust and indicate the income was due on and properly reported on the tp’s 1040 until death. In a pinch you could show them that if in fact there was income it was included in the taxpayer’s 1040 but you don’t want to provoke an audit so I would not send 1040’s right off the bat. If income was in fact on the 1040I would be surprised if the error was not fixable nunc pro tunc . <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></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></div></body></html>