<html 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=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:Aptos;}
@font-face
{font-family:Georgia;
panose-1:2 4 5 2 5 4 5 2 3 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
span.EmailStyle19
{mso-style-type:personal-compose;
font-family:"Aptos",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style>
</head>
<body lang="EN-US" link="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal">Thanks Diane! As it happens there is a surviving spouse in this case as well, which makes me also wonder about ownership—if business was started during the marriage then it’s almost certainly community property even if the name on the LLC
interest is the decedent only. So the income would be potentially half under survivor’s SSN and half under decedent’s SSN or an EIN? Maybe?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal">206-625-0092<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:eric@sayrelawoffices.com"><span style="color:#467886">eric@sayrelawoffices.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Diane Kiepe<br>
<b>Sent:</b> Monday, August 24, 2026 10:24 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Decedent's 100% owned LLC - EIN needed?<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:18.0pt">Hello Eric,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:18.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:18.0pt">If the LLC units are still in the estate, you ought to get an Estate EIN to file a 1041 for income from the date of death and the assignment of units. I have used the surviving spouse's information in certain
circumstances but would be hesitant to do that without first confirming he/she was the sole beneficiary and reviewing the OA.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:18.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:18.0pt">Others may have different opinions, and I look forward to seeing those. Always good to see what others are doing.<o:p></o:p></span></p>
<p class="MsoNormal"><br clear="all">
<o:p></o:p></p>
<div>
<p class="MsoNormal">PLEASE NOTE THAT MY RESPONSE TIME MAY BE DELAYED DUE TO PENDING MATTERS. I WILL ALSO BE TRAVELING FROM AUGUST 26, 2026, UNTIL AUGUST 30, 2026, WITH LIMITED ACCESS TO EMAIL. I WILL ALSO BE IN TRIAL THE WEEK OF SEPTEMBER 7, 2026. I WILL
RETURN COMMUNICATIONS, AS SOON AS POSSIBLE DURING THESE TIMES.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">Diane Kiepe, J.D., LL.M. Taxation</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D">Kiepe Estate and Probate, PLLC</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D"><a href="mailto:diane@kiepelaw.com" target="_blank">diane@kiepelaw.com</a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D">200 N. Mullan Rd., Suite 203</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D">Spokane Valley, WA 99206</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">509-808-2087</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:dimgray">Confidentiality Notice: This page and any accompanying documents contain information that is confidential, privileged, or exempt from disclosure under applicable
law and is intended for the exclusive use of the addressee. This information is private and protected by law. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution, or use of the contents of this information
in any manner is strictly prohibited.</span><o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">On Mon, Aug 24, 2026 at 10:15<span style="font-family:"Arial",sans-serif"> </span>AM Eric Nelsen <<a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a>> wrote:<o:p></o:p></p>
<blockquote style="border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in">
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Decedent was 100% owner of an LLC. LLC owns a bank account. As I understand it, such an LLC is a pass-through entity for tax purposes and LLC income is reported under the owner’s
SSN (no separate EIN for the LLC).<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">So, I’m guessing that the bank account has decedent’s SSN as its tax ID. Also, LLC has continuing income.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">But does the Estate need an EIN due to the LLC’s income? Or is the proper procedure to get an EIN for the LLC itself?<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Except for this issue, there’s no reason for the estate to get an EIN.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Sincerely,<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Eric<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">206-625-0092<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="mailto:eric@sayrelawoffices.com" target="_blank">eric@sayrelawoffices.com</a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
</div>
<p class="MsoNormal">***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
</blockquote>
</div>
</body>
</html>