Thank you. But how am I going to know exactly what part of dividends and interest were paid to her prior to death if it all comes on a 1099 at the end of the year? So, what happens to the old EIN? Do I reference it when I apply for a new one? This doc seems to indicate it's not essential to get the new EIN - https://d3n8a8pro7vhmx.cloudfront.net/kflaw/pages/1026/attachments/original/[phone number removed]/1... Specifically, it says, "A situation might arise where a grantor trust did have a separate EIN while the grantor was alive: Should that number be used after the grantor's death so that new accounts do not need to be opened? Or should a new EIN be obtained to simplify the process of preparing income tax returns for the year of death? The solution may depend upon the number of accounts involved, and how much income was earned prior to death. At a minimum, consider obtaining a new EIN and opening new accounts to avoid the problem of manually allocating income between pre-death and post-death periods."
