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<p class="MsoNormal">Hello Timothy,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hope this helps.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Andrea<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="text-autospace:none"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">Andrea Lee<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"><img width="200" height="57" style="width:2.0833in;height:.5916in" id="Picture_x0020_1440927976" src="cid:image002.png@01DB1A46.0649E2E0"><o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">2320 130th Avenue NE, Bldg. E Suite 230, Bellevue, WA 98005<o:p></o:p></span></p>
<p class="MsoNormal" style="text-autospace:none"><u><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:blue;mso-ligatures:none"><a href="mailto:info@waltar.com"><span style="color:blue">info@waltar.com</span></a></span></u><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none">
| 425.455.6788 o | 425.450.4601 f<o:p></o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:gray;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal" style="background:white;text-autospace:none"><i><u><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:none">Circular 230 Warning</span></u></i><i><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:none">:
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.</span></i><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white;text-autospace:none"><i><u><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:none">Confidentiality Notice</span></u></i><i><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:none">:
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. If you are not the intended
recipient, you are hereby notified that any use, dissemination, distribution, forwarding or any form of copying of this communication is strictly prohibited. Please notify the sender immediately by replying to this message, then delete the e-mail and any attachments
from your system.</span></i><span style="font-size:8.5pt;font-family:"Segoe UI",sans-serif;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"><o:p> </o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Timothy Lehr<br>
<b>Sent:</b> Wednesday, October 9, 2024 12:06 PM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Estate Tax ID with non-citizen PRs<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">All,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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?
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="mso-ligatures:none">Timothy C. Lehr<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="mso-ligatures:none">Attorney & Partner<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><img border="0" width="191" height="69" style="width:1.9916in;height:.7166in" id="Picture_x0020_1" src="cid:image003.jpg@01DB1A46.0649E2E0"></span><span style="mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">p: 360.855.0131<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">e: <a href="mailto:timothy@stileslaw.com">timothy@stileslaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none">w: <a href="http://www.stileslaw.com/">www.stileslaw.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="mso-ligatures:none">NOTICE</span></b><span style="mso-ligatures:none">: The information contained in this email is proprietary and/or confidential and may be privileged. If you are not the intended recipient of this communication,
you are hereby notified to : (i) delete the email and all copies; (ii) not disclose, distribute or use the email in any manner; (iii) notify the sender immediately. Thank you.
<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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