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Level 10
May 22, 2024
Solved

EIN application for estate - which deceased to list

  • May 22, 2024
  • 2 replies
  • 19 views

The application for an EIN on irs.gov asks for the name of a deceased person.  In my case, both spouses passed in 2023.  I was expecting that there would be a space to enter two deceased people in the application. Who should be listed - the first or second to pass?  I think the 2nd to die creates the estate so isn't that the person to enter?  Does it matter?

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Best answer by BobKamman

An additional fact is that in California, a community property state, each spouse is considered to get 1/2 interest in the community property.  

The attorney in this matter said there is one estate. So I will rely on them. (I haven't found the answer quickly to corroborate them and I'm not going to read the probate code.)


Not every estate needs an EIN, and I'm always concerned that applying for one will eventually lead to IRS asking why returns weren't filed.  If the answer is, "there was no income, there were no employees and we didn't need to open a bank account," that's just a waste of time.  

So before applying, have a reason for doing so.  

2 replies

sjrcpa
Level 15
May 22, 2024

Each decedent has an estate. Each estate probably needs an EIN.

No such thing as a joint estate.

The more I know the more I don’t know.
BobKamman
Level 15
May 23, 2024

Did the first to die own any property that was not in joint tenancy with the survivor?  If not, it's only the second to die who will need an EIN.  

Level 10
May 23, 2024

I appreciate the conflicting answers as I get a chance to dig deeper!  <not sarcasm>

Level 10
May 23, 2024

An additional fact is that in California, a community property state, each spouse is considered to get 1/2 interest in the community property.  

The attorney in this matter said there is one estate. So I will rely on them. (I haven't found the answer quickly to corroborate them and I'm not going to read the probate code.)