<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=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:"Arial Narrow";
panose-1:2 11 6 6 2 2 2 3 2 4;}
@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.EmailStyle18
{mso-style-type:personal-reply;
font-family:"Arial",sans-serif;
font-variant:normal !important;
color:#002060;
text-transform:none;
position:relative;
top:0pt;
mso-text-raise:0pt;
letter-spacing:0pt;
font-weight:normal;
font-style:normal;
text-decoration:none none;
vertical-align:baseline;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:11.0pt;}
.MsoPapDefault
{mso-style-type:export-only;
margin-bottom:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Also, as Diane mentioned, make sure you review any operating agreement that might exist. Most I have seen have provisions for the disposition of membership interests
on the death of a member.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">ANDERSON LAW FIRM PLLC<br>
821 Dock Street, Suite 209, PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com"><span style="color:#002060">marka@mbaesq.com</span></a><br>
<a href="http://www.mbaesq.com/"><span style="color:#002060">www.mbaesq.com</span></a><b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">CONFIDENTIALITY NOTICE<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">This transmission is confidential and is intended solely for the use of the individual named recipient. It may be protected by the attorney-client privilege, work
product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited.
If you have received this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></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 10:36 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" style="margin-bottom:10.0pt"><span style="font-size:18.0pt">Exactly - also H&W are counted as one person for LLC income reporting on form 1040 where they file jointly which is almost always the case. <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt"><span style="font-size:18.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt"><span style="font-size:18.0pt">Side note, unless you are concerned with timing, I personally would consider making the assignment effective on 1/1/2027 at 12:01 am. It ought to make for easier reporting, assuming
the LLC is on a calendar year.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:10.0pt"><br clear="all">
<o:p></o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:10.0pt">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" style="margin-bottom:10.0pt"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-bottom:10.0pt"><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" style="margin-bottom:10.0pt"><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" style="margin-bottom:10.0pt"><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" style="margin-bottom:10.0pt"><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" style="margin-bottom:10.0pt"><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" style="margin-bottom:10.0pt"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">509-808-2087</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:10.0pt"><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" style="margin-bottom:10.0pt"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-bottom:10.0pt"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-bottom:10.0pt">On Mon, Aug 24, 2026 at 10:32<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">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" 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"><span style="color:#467886">eric@sayrelawoffices.com</span></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 style="border:none;border-top:solid windowtext 1.0pt;padding:3.0pt 0in 0in 0in;border-color:currentcolor currentcolor">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<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 <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Decedent's 100% owned LLC - EIN needed?</span><o:p></o:p></p>
</div>
<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"><span style="font-size:18.0pt">Hello Eric,</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:18.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:18.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><br clear="all">
<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">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" 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"><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" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">509-808-2087</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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>
<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"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">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" target="_blank">eric@sayrelawoffices.com</a>>
wrote:<o:p></o:p></p>
<blockquote style="border:none;border-left:solid windowtext 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-top:5.0pt;margin-right:0in;margin-bottom:5.0pt;border-color:currentcolor currentcolor currentcolor rgb(204,204,204)">
<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>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">***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>
<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>