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<span style="font-size: 12pt;">In 2 cases this year, we had to find an exception reason on W-7 to apply for ITIN for the PR (foreigner) first. It took 7-8 weeks for IRS to send an ITIN. Then we used the ITIN to apply for the estate's EIN</span><span style="font-size: 11pt;">. </span></div>
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<i>Yuping Wang</i></div>
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Today's Topics:<br>
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1. Re: Estate Tax ID with non-citizen PRs (Carla J. Higginson)<br>
2. Re: Estate Tax ID with non-citizen PRs (Andrea Lee)<br>
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----------------------------------------------------------------------<br>
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Message: 1<br>
Date: Wed, 9 Oct 2024 19:28:46 +0000<br>
From: "Carla J. Higginson" <carla@higginsonbeyer.com><br>
To: "wsbapt@lists.wsbarppt.com" <wsbapt@lists.wsbarppt.com><br>
Cc: "Garrett J. Beyer" <garrett@higginsonbeyer.com><br>
Subject: Re: [WSBAPT] Estate Tax ID with non-citizen PRs<br>
Message-ID:<br>
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This is according to my tax partner Garrett Beyer, who is an international tax attorney: Just type "foreign" in box 7b on the SS-4, type "Return EIN to Third Party Designee via fax at _________" at the top of the form, and fax the signed form to the appropriate
number listed in the SS-4 instructions for a responsible party that has no legal residence in the US. Then wait. Should take about a week IRS to respond via fax. Sometimes, however, they will not respond via fax and will mail the confirmation to the address
contained on the SS-4.<br>
<br>
___________________________<br>
<br>
Carla J. Higginson, Attorney<br>
Higginson Beyer, P.S. [cid:image002.png@01DB1A46.C8711A50]<br>
Friday Harbor Office:<br>
175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<br>
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carla@higginsonbeyer.com<mailto:carla@higginsonbeyer.com><br>
HigginsonBeyer.com<br>
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From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Timothy Lehr<br>
Sent: Wednesday, October 9, 2024 12:06 PM<br>
To: wsbapt@lists.wsbarppt.com<br>
Subject: [WSBAPT] Estate Tax ID with non-citizen PRs<br>
<br>
All,<br>
<br>
I have a new probate wherein the Co-PRs are both Canadian citizens. My office is the registered agent for the probate. Does anyone know how best to obtain a Tax ID number for the Estate when the IRS is requesting a SSN or EIN for the responsible party? The
responsible party is usually the PR themselves but they don't have either being non-citizens. Is it wise to use my firm's EIN number since we are the registered agent?<br>
<br>
Thanks,<br>
<br>
Timothy C. Lehr<br>
Attorney & Partner<br>
<br>
[cid:image003.jpg@01DB1A46.C8711A50]<br>
<br>
p: 360.855.0131<br>
e: timothy@stileslaw.com<mailto:timothy@stileslaw.com><br>
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Message: 2<br>
Date: Wed, 9 Oct 2024 19:28:48 +0000<br>
From: Andrea Lee <andrea@waltar.com><br>
To: WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
Subject: Re: [WSBAPT] Estate Tax ID with non-citizen PRs<br>
Message-ID:<br>
<MN2PR19MB393306437E0E7E8A063350C6B57F2@MN2PR19MB3933.namprd19.prod.outlook.com><br>
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Content-Type: text/plain; charset="us-ascii"<br>
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Hello Timothy,<br>
<br>
We had to obtain an EIN number for an estate with a non-citizen PR in 2021. We were not able to obtain the EIN number online but had to fax in the application. Where we typically add the PR's SSN, we wrote the word "foreign" (see page three of the EIN instruction
form). On the SS-4, we were listed as the third-party designee.<br>
<br>
Hope this helps.<br>
<br>
Andrea<br>
<br>
<br>
Andrea Lee<br>
Attorney at Law<br>
[cid:image002.png@01DB1A46.0649E2E0]<br>
2320 130th Avenue NE, Bldg. E Suite 230, Bellevue, WA 98005<br>
info@waltar.com<<a href="mailto:info@waltar.com" id="OWAc1b05c04-7910-b349-0a51-bf6876771342" class="OWAAutoLink">mailto:info@waltar.com</a>> | 425.455.6788 o | 425.450.4601 f<br>
<br>
Circular 230 Warning: This communication is not intended to constitute tax advice and may not be used by any person or entity for the purpose of avoiding penalties that may be imposed by the Internal Revenue Service.<br>
Confidentiality Notice: The information contained herein and any attachments are a private communication sent by the Law Firm of Stephen M. Waltar, PS and may contain confidential and/or legally privileged information meant solely for the intended recipient.
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From: wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> On Behalf Of Timothy Lehr<br>
Sent: Wednesday, October 9, 2024 12:06 PM<br>
To: wsbapt@lists.wsbarppt.com<br>
Subject: [WSBAPT] Estate Tax ID with non-citizen PRs<br>
<br>
All,<br>
<br>
I have a new probate wherein the Co-PRs are both Canadian citizens. My office is the registered agent for the probate. Does anyone know how best to obtain a Tax ID number for the Estate when the IRS is requesting a SSN or EIN for the responsible party? The
responsible party is usually the PR themselves but they don't have either being non-citizens. Is it wise to use my firm's EIN number since we are the registered agent?<br>
<br>
Thanks,<br>
<br>
Timothy C. Lehr<br>
Attorney & Partner<br>
<br>
[cid:image003.jpg@01DB1A46.0649E2E0]<br>
<br>
p: 360.855.0131<br>
e: timothy@stileslaw.com<mailto:timothy@stileslaw.com><br>
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