Confused re EIN number & Ltr from IRS?

[pro88]

Wife died in 2020, & I received letter from "State of Maryland Letters of Administration of a Small Estate". The letter certifies that the estate of Jane Doe (my wife) was granted to John Doe (me, husband) as Personal Representative 5th day of Aug 2021. A check mark is next to "Unprobated Will - Probate not required", per the Register of Wills.

Here is where it gets real sticky: on the second page (which I'm not certain arrived together) is a Letter from IRS [Form SS-4] addressed to Jane Doe Estate and John Doe Per Rep. It states "Thank you for applying for an E.I.N. (although I didn't ask for it). This EIN will will identify your estate or trust. When filing tax documents it is very important  that you use your EIN & complete name & address exactly as  shown above." 

"Any variation may cause a delay in processing".  

{This contradicts the answers received from the Community, which told me NOT to put any abbreviation or title next to our names. In addition some of you said do NOT E-file, some said E-file should  work fine. The IRS already has a Death Certificate on file, so I don't see any reason that her SS # would be locked out, knowing she lived through most of 2020.}

There's a phone # to call but the menu is of no use in answering 1-"Do I need to use this EIN in TurboTax?

2- If so, HOW/WHERE to write it?

3- Is this EIN for my deceased wife, or for me, or for both?" My wife & I were retired, so no W-2's, just SSA income. 

I'm sorry to throw this out into your laps, as its complicated and probably requires a bit of legal knowledge.

  --- THANK YOU in advance for any help you can provide.

[VolvoGirl]

The EIN is for the Estate.   If you file an Estate tax return form 1041.  I don't know how it all works yet.  I'm going though the same thing.  My in-laws have died and I need to set up an Estate too.  Need to see a CPA.

If you need to file a separate Estate 1041 tax return you need Turbo Tax Business.  Turbo Tax Business  is not available to do online or on a Mac.  You can buy the Window's version here.  And you can have both TT Business and TT Home & Business (or any personal version) installed on  your computer at the same time.

https://turbotax.intuit.com/small-business-taxes

[rjs · Accepted solution]

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@pro88 wrote:

3- Is this EIN for my deceased wife, or for me, or for both?"

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Neither. As VolvoGirl said, it's for your wife's estate. The EIN, and the instructions in the IRS letter, are for filing a tax return for the estate, not for your joint personal tax return.

You probably don't have to file a tax return for the estate. You have to file if the estate has income of more than $600. But income to the estate is only income that was received after her date of death. Income she received before she died goes on your personal joint tax return.

You should probably take a look at IRS Publication 559 to get an idea of tax requirements for a decedent. Or you might want to consult with a local tax professional or a lawyer who specializes in wills and estates. But it sounds like your situation is fairly simple. If your wife had no significant assets and her only income was Social Security, you just have to file the joint tax return. The state and the IRS probably send the letters to everyone because they don't know if it applies to you or not.

On your joint personal tax return, you use your wife's name the same as when she was alive. Do not add anything to it.

Give e-filing a try. It works more often than not. The SSN doesn't always get locked. But locking the SSN is a bug in the IRS system that's been around for years, and they are obviously not in any hurry to fix it. If your e-file gets rejected because the SSN is locked, there's nothing you can do about it except file by mail. If you have to file by mail, in the space for your wife's signature write "Filing as surviving spouse."

[pro88]

Thank you for helping me.

[pro88]

Thanks for helping me.