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cella-boston
Returning Member

When does the estate begin? On death, or on filing a SS-4?

My mother's trust attorney obtained an EIN while she was living.  She subsequently died the following year.  Did her estate begin on formation of the trust and filing the SS-4 for an EIN, or on her death?

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JulieR
Expert Alumni

When does the estate begin? On death, or on filing a SS-4?

An estate begins upon the decedent's date of death. 

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