<div dir="ltr"><div><div class="gmail_default" style="font-size:large">This is something I had not been aware of. Thanks for sharing this information.</div><br clear="all"></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><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, Sep 21, 2026 at 5:28 PM Geoffrey Patterson <<a href="mailto:gdp@gdpattersonlaw.com">gdp@gdpattersonlaw.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>
<div>Hi Heather,</div>
<div><br>
</div>
<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>
<div><br>
</div>
<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>
<div><br>
</div>
<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>
<div><br>
</div>
<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>
<div><br>
</div>
<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>
<div><br>
</div>
<div>Thanks,</div>
<div><br>
</div>
<div>Geoff</div>
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<span style="font-weight:400"><b>Law Office of Geoffrey D. Patterson, PLLC</b><br>
PO Box 16243</span><b>｜</b>Seattle, Washington<b>｜</b>98116-0243<br>
<a href="tel:(206)%20200-8459" value="+12062008459" target="_blank">206.200.8459</a><b>｜</b><a href="mailto:gdp@gdpattersonlaw.com" target="_blank">gdp@gdpattersonlaw.com</a><br>
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<blockquote type="cite">
<div>On Sep 21, 2026, at 12:40, Heather de Vrieze <<a href="mailto:heatherd@westseattlelaw.com" target="_blank">heatherd@westseattlelaw.com</a>> 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?<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></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.<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></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.<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif">Sorry I don’t have solutions, only confirmations of the problems.<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif">Happy Monday!<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif">Heather<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></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)<u></u><u></u></span></i></div><a href="https://www.google.com/maps/search/3909+California+Avenue+SW+%0D%0A+Seattle,+WA+98116-3705?entry=gmail&source=g">
</a><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)"><u></u><u></u></span></i></div>
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<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)"><a href="tel:(206)%20938-5500" value="+12069385500" target="_blank">(206)938-5500</a><u></u><u></u></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" target="_blank"><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)"><u></u><u></u></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> </span>deVrieze | Carney PLLC will
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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> </span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color:blue;text-decoration:underline" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a><span> </span><<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" style="color:blue;text-decoration:underline" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>><span> </span><b>On
Behalf Of<span> </span></b>Geoffrey Patterson<br>
<b>Sent:</b><span> </span>Monday, September 21, 2026 10:25 AM<br>
<b>To:</b><span> </span>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" style="color:blue;text-decoration:underline" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b><span> </span>[WSBAPT] Estate banking for non-citizen, non-resident administrator (King County probate)<u></u><u></u></span></div>
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<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></div>
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<div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif">Colleagues,<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></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.<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></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;<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></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;<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></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;<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif">- estate creditor's claims are few and for modest amounts;<u></u><u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif"><u></u> <u></u></div>
<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif">- heirs live in Canada.<u></u><u></u></div>
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<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?<u></u><u></u></div>
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<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif">Thank you for any input.<u></u><u></u></div>
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<div style="margin:0in;font-size:12pt;font-family:Aptos,sans-serif">Geoff Patterson<u></u><u></u></div>
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