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<div>Hi Heather,</div>
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<div>To get the EIN, we submitted the father’s Form SS-4 application by facsimile to the IRS. We received the EIN after about 4-5 days.</div>
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<div>We first tried to use the IRS’s online tool, but, as you note, we didn't get very far because that tool requires an SSN or ITIN.</div>
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<div>I later learned that if you apply by fax or by mail, you don’t necessarily need an SSN or ITIN. Instead, we indicated “foreign N/A” for the id. number.</div>
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<div>The IRS instructions for the SS-4 provide helpful guidance for applying by fax (on page 2) and identifying the “responsible party.” (on page 3)</div>
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<div>I’m now trying either (a) to find a bank with branches in Canada and Washington (or another state possibly) or (b) a U.S. bank that will allow my client to open an estate account with his particular non-citizen, non-resident circumstances.</div>
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<div>Thanks,</div>
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<div>Geoff</div>
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<span style="font-weight: 400;"><b>Law Office of Geoffrey D. Patterson, PLLC</b><br>
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<blockquote type="cite">
<div>On Sep 21, 2026, at 12:40, Heather de Vrieze <heatherd@westseattlelaw.com> wrote:</div>
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">How did father get the EIN for the estate without a personal ITIN?<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">I have always cautioned that having a Non US Person as Personal Representative was if not impossible, likely more complicated than finding an alternative Personal Representative.<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">I often find it difficult for PRs outside of Washington to open estate bank accounts in another state. I’ve never seen this work in another country.<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">Sorry I don’t have solutions, only confirmations of the problems.<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">Happy Monday!<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">Heather<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-family: "Lucida Calligraphy"; color: rgb(31, 73, 125);">Heather S. de Vrieze</span><b><span style="font-size: 16pt; color: rgb(31, 73, 125);"><br>
</span></b><i><span style="font-family: Garamond, serif; color: rgb(31, 73, 125);">(she/her)<o:p></o:p></span></i></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><i><span style="font-family: Garamond, serif; color: rgb(31, 73, 125);">Attorney-at-Law</span></i><i><span style="font-size: 11pt; font-family: Garamond, serif; color: rgb(31, 73, 125);"><o:p></o:p></span></i></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><i><span style="font-family: Garamond, serif; color: rgb(31, 73, 125);"><img height="105" id="Picture_x0020_1" style="width: 1.9666in; height: 1.0916in;" alt="image001.jpg" src="cid:image001.jpg@01DD49B5.829B58B0"></span></i><i><span style="font-family: "Kunstler Script"; color: rgb(31, 73, 125);"><o:p></o:p></span></i></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size: 10pt; font-family: Nyala; color: rgb(68, 82, 78);">3909 California Avenue SW<o:p></o:p></span></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size: 10pt; font-family: Nyala; color: rgb(68, 82, 78);">Seattle, WA 98116-3705 <o:p></o:p></span></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size: 10pt; font-family: Nyala; color: rgb(68, 82, 78);">(206)938-5500<o:p></o:p></span></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span><a href="mailto:heatherd@westseattlelaw.com" style="color: blue; text-decoration: underline;"><span style="font-size: 10pt; font-family: Nyala; color: rgb(68, 82, 78);">heatherd@westseattlelaw.com</span></a></span><span style="font-size: 10pt; font-family: Nyala; color: rgb(68, 82, 78);"><o:p></o:p></span></div>
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size: 10pt; font-family: "Aptos Display", sans-serif; color: rgb(192, 0, 0);">UPDATE<s>:</s><span class="Apple-converted-space"> </span>deVrieze | Carney PLLC will
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><b><span style="font-size: 11pt; font-family: Calibri, sans-serif;">From:</span></b><span style="font-size: 11pt; font-family: Calibri, sans-serif;"><span class="Apple-converted-space"> </span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color: blue; text-decoration: underline;">wsbapt-bounces@lists.wsbarppt.com</a><span class="Apple-converted-space"> </span><<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color: blue; text-decoration: underline;">wsbapt-bounces@lists.wsbarppt.com</a>><span class="Apple-converted-space"> </span><b>On
Behalf Of<span class="Apple-converted-space"> </span></b>Geoffrey Patterson<br>
<b>Sent:</b><span class="Apple-converted-space"> </span>Monday, September 21, 2026 10:25 AM<br>
<b>To:</b><span class="Apple-converted-space"> </span>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" style="color: blue; text-decoration: underline;">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b><span class="Apple-converted-space"> </span>[WSBAPT] Estate banking for non-citizen, non-resident administrator (King County probate)<o:p></o:p></span></div>
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">Colleagues,<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">Client and I are having trouble finding a Washington State bank that will allow him to open an estate bank account.<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<blockquote style="margin-left: 30pt; margin-right: 0in;">
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">- deceased son, Canadian citizen, lived and worked for years in Seattle, had a "DHS work authorization" SSN, and has banking and retirement accounts at institutions in Washington, other
states, and Canada;<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">- father, Canadian citizen, does not have an SSN or ITIN; does not have a physical Washington "footprint." Most Washington banks appear to require one of these "tethers" to open an account
here;<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">- we have an EIN for the estate. Later, we expect to prepare and file personal and estate income tax returns;<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">- estate creditor's claims are few and for modest amounts;<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">- heirs live in Canada.<o:p></o:p></div>
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">Anyone know of legal or practical considerations for / against opening a Canadian estate bank account and then using online banking from Québec where father lives?<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">Thank you for any input.<o:p></o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><o:p> </o:p></div>
<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;">Geoff Patterson<o:p></o:p></div>
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<div style="margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><b><span style="font-size: 10.5pt; font-family: Times, serif;">Law Office of Geoffrey D. Patterson, PLLC</span></b><span style="font-size: 10.5pt; font-family: Times, serif;"><br>
PO Box 16243</span><b><span style="font-size: 10.5pt; font-family: "MS Mincho";">｜</span></b><span style="font-size: 10.5pt; font-family: Times, serif;">Seattle, Washington</span><b><span style="font-size: 10.5pt; font-family: "MS Mincho";">｜</span></b><span style="font-size: 10.5pt; font-family: Times, serif;">98116-0243<br>
206.200.8459</span><b><span style="font-size: 10.5pt; font-family: "MS Mincho";">｜</span></b><span style="font-size: 10.5pt; font-family: Times, serif;"><a href="mailto:gdp@gdpattersonlaw.com" style="color: blue; text-decoration: underline;">gdp@gdpattersonlaw.com</a><br>
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delete the message and notify the sender at <a href="mailto:gdp@gdpattersonlaw.com" style="color: blue; text-decoration: underline;">gdp@gdpattersonlaw.com</a><span class="Apple-converted-space"> </span>or (206) 200-8459. Thank you for your assistance.<o:p></o:p></span></div>
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