<div dir="ltr"><div><div class="gmail_default" style="font-size:large">Hello Eric,</div><div class="gmail_default" style="font-size:large"><br></div><div class="gmail_default" style="font-size:large">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.</div><div class="gmail_default" style="font-size:large"><br></div><div class="gmail_default" style="font-size:large">Others may have different opinions, and I look forward to seeing those. Always good to see what others are doing.</div><br clear="all"></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div>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.</div><div><b><br></b></div><div><span style="color:rgb(56,118,29);font-family:georgia,serif;font-size:large">Diane Kiepe, J.D., LL.M. Taxation</span></div><div><font color="#38761d" face="georgia, serif" size="4">Kiepe Estate and Probate, PLLC<br></font><div><font size="4" face="georgia, serif" color="#38761d"><a href="mailto:diane@kiepelaw.com" target="_blank">diane@kiepelaw.com</a></font></div><div><font size="4" face="georgia, serif" color="#38761d">200 N. Mullan Rd., Suite 203</font></div><div><font size="4" face="georgia, serif" color="#38761d">Spokane Valley, WA 99206</font></div></div><div><span style="color:rgb(56,118,29);font-family:georgia,serif;font-size:large">509-808-2087</span></div><div><div><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px">Confidentiality</span><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px"> Notice: This page and any accompanying documents contain information that is </span><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px">confidential</span><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px">, 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></div></div></div></div></div><br></div><br><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Mon, Aug 24, 2026 at 10:15 AM Eric Nelsen <<a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class="msg-7710681688421032740">
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<p class="MsoNormal">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).<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">So, I’m guessing that the bank account has decedent’s SSN as its tax ID. Also, LLC has continuing income.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">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?<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">Except for this issue, there’s no reason for the estate to get an EIN.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><span>Sincerely,<u></u><u></u></span></p>
<p class="MsoNormal"><span><u></u> <u></u></span></p>
<p class="MsoNormal"><span>Eric<u></u><u></u></span></p>
<p class="MsoNormal"><span><u></u> <u></u></span></p>
<p class="MsoNormal"><span>Eric C. Nelsen<u></u><u></u></span></p>
<p class="MsoNormal"><span>Sayre Law Offices, PLLC<u></u><u></u></span></p>
<p class="MsoNormal"><span>1417 31st Ave South<u></u><u></u></span></p>
<p class="MsoNormal"><span>Seattle WA 98144-3909<u></u><u></u></span></p>
<p class="MsoNormal"><span>206-625-0092<u></u><u></u></span></p>
<p class="MsoNormal"><span><a href="mailto:eric@sayrelawoffices.com" target="_blank">eric@sayrelawoffices.com</a><u></u><u></u></span></p>
<p class="MsoNormal"><u></u> <u></u></p>
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