EIN for Trust & Estate

[stephjones30]

My mother set up an Irrevocable Trust prior to her death. Upon her death the attorney established an EIN for the Trust with my mother's social security number. I need an EIN for her estate now. How do I establish an EIN if her social security has already been used for the Trust?

[Anonymous_]

You can use an SSN to apply for more than one entity.

[stephjones30]

So even though she is deceased I can use her social to create an EIN for the Estate?

[Anonymous_]

I have done it for decedents, so I am not sure why it would not work for you.

[note: you are using the responsible party's SSN which, I presume, would be you]

[DaveF1006]

This is a revision from my earlier post. According to the IRS, you as an estate administrator may need to file income tax returns for the estate (Form 1041). To file this return you will need to get a tax identification number for the estate (called an employer identification number or EIN). An estate return (1041) is required to file an income tax return if assets of the estate generate more than $600 in annual income.

So to apply for a tax ID number. You must have the Social Security number of the decedent when applying, as well as providing your own Social Security number and your full name and address as you are the personal representative or executor of the estate, if this is the case. Please read more here for more information on filing the 1041 estate tax return.

@stephjones30 

[ Edited 04/01/22| 07:59 PM PST]

[Anonymous_]

---

@DaveF1006 wrote:

I would suggest applying for the EIN because from all of the official or unofficial sources I have seen, you should create an EIN in lieu of creating one with a Social Security Number.

---

Yes, that is the point here - but the entities need a responsible party to apply for the EIN (which is absolutely necessary) and the responsible party who is applying for the EIN uses that party's name and SSN.

[DaveF1006]

According to the IRS, you as an estate administrator may need to file income tax returns for the estate (Form 1041). To file this return you will need to get a tax identification number for the estate (called an employer identification number or EIN). An estate return (1041) is required to file an income tax return if assets of the estate generate more than $600 in annual income.

So to apply for a tax ID number. You must have the Social Security number of the decedent when applying, as well as providing your own Social Security number and your full name and address as you are the personal representative or executor of the estate, if this is the case. Please read more here for more information on filing the 1041 estate tax return.

@stephjones30 

[Anonymous_]

---

@DaveF1006 wrote:

So to apply for a tax ID number. You must have the Social Security number of the decedent....

---

Yes, that and the SSN of the responsible party (i.e., the applicant). I still do not know your point since the applicant would certainly have both SSNs.

The original question was whether the applicant could apply for an EIN for an estate when the decedent's SSN had been used to get an EIN for a trust. The answer is in the affirmative.