Question on Filing for Trust EIN?

[Sandi_k]

OK, so my ILs created an old-school A/B Trust. Revocable, until the first spouse passes. In CA.

FIL passed in March. We will need an EIN for purposes of updating the bank accounts in the name of the trust, and for the estate tax return. So - the original trust was written and notarized in 1996. All bank accounts were reporting under the SSN of my FIL, while he was alive, which is legal. Now that he's gone, we must update it.

There seems to be a lack of clarity on the IRS form where it asks "When was the trust established?"

Current options:

A) 1996, even though an EIN was not obtained at that time.
B) Date of FILs death.
C) Date that MIL is declared the personal representative of the now-irrevocable trust, which will require a court appearance and recognition by a judge in that county.

DH's brother and I are disagreeing as to the answer. It's not urgent, since I booked us an attorney appointment in July, and that attorney can answer at that time. But for my curiosity's sake, if anyone knows, I'd love your expertise!

[secondcor521]

Not sure, but I think it's B.

Which form are you looking at?  Google pointed me to SS-4, which appears to be the paper form to get an EIN for a trust, and doesn't have the question you're asking as far as I could see.  Maybe I missed it.

(The Form 1041 box D has a similar entry.  On the A/B trust that my parents set up (not in California, mind you), the CPA used my Mom's date of death even though the trust document was written earlier and the trust itself was funded months after she passed away.)

I'm thinking it's B because the trust changed it's nature when he passed away (from revocable to irrevocable).  A doesn't make sense because there'd be no reason to have an EIN at that point since you presumably just used his SSN.  And C is irrelevant for purposes of taxation, which is really what the IRS is interested in.

Not a lawyer, just SGOTI.

[MarciaB]

Any updates to this? My parents have an almost identical situation.

[Sandi_k]

Any updates to this? My parents have an almost identical situation.

The estate attorney we consulted nixed the EIN path, and said to claim it under MIL's SSN instead.

Apparently, the IRS considers it a possible taxable estate, even if within the exemption cap, so we're working with her to title and distribute and claim and report all the assets appropriately.