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Must An Executor/(ncutrix Obtain a Tax ID Nus</-|* [2] EE mETA KEYWORDW,;lc!Id="Keywords" content="We have a customer who +the executrix of an accou!B iQ$Ӱ3 for ds To get a tax(dggcub!number for the estate or can the decedent's hial security number be us!
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topstorystripe ݡ!DPw &JRpstoxrtRipe.src / lBr ^but_topstory2.gif" // unlit topstoryst{e image
topstorystripe_! Q$-)
nqslorystripe_oKsE<.images/bo_but_topstory.gif" // lit topstoryst{e image
inside_launch ݡ!neQ,Ѳh insid^lyunch.src =/`M.bo_insidelaunch.gif" // launchstripe popup imn
launchstripe =vymah,Ӗ^hstrqd.Src = ".lMr^L^launch2.gif" // unlit launchstripe ima launchstripe_on = !U\agYK!țUstrid^oN.src = ".. `W.ScGmaunch.gif" // lit launchstripe image
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infovaultstripޛo Qaް`˙Ze()
!hnFovaultstrip_Ȏob ! .images/bo_but_infovault.gif" // lit infovgtstripe image
inside_gu!= L$-)
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gurusstripe =nHOgeXa2ՋIripersc8 ="../im#rl^&^gurus2.gif" // unlit gurusstripe image
g~sstripe_on =new Imag gu2ħ0^S.src!<"./images/bous2f!! // lit gurusstripe image
inside_abcsoup+ =new Image()
inside_rYp.an ,Pagescn_qnsideabcsou9h,!k. abcsoupstripe popup image
abcsoupstripe +=new Image()
abcsoupstr/rc %anrLPagescn_jut_abcsoup2bg" // unlit abcsoupstripe image
abcsoupstripe_on + = new Image()
abcsouphU_o_3}a/imadr/Bo_but_abcso8f'!o.ht abcsoupstripe image
inside_sixtysec +new Image()
inside_sixtbYIrcQaohY[es/b^hnSidesixtysecgp!s!'uysecstripe popup image
sixtysecstripe + = new Image()
sixtysechS.sa}a/imadr/Bo_but_sixty&3xgu!x!// unlit sixtysecstripe image
sixtysecstriTon = new Image()
sxUcs1Պ.0Y = ///Images/bo_bu-Ȓh"r>f5! // lit sixtysecstripe image
inside_threx = new Image()
ins^ (reoç`Bz ../i`fe[/bo_insidet5`:f6!@.Nireadsstripe popup image
threadsstripe ʰ+ = new Image()
threrAip_3`c"../l`gEs/bo_but_thef
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threadsstriTon = new Image()
t`e3st$ﺌnSj = "/.iEages/bo_but9srFgK!J!lit threadsstripe image
inside_m`etp = new Image()
h [_m$ĥ3_ = "..hmAges/bo_insi` u h! // marketpstripe popup image
marketpstri+ = new Image()
mdlAst$#c = "/.iMages/bo_but0sqCh! // unlit marketpstripe image
marketpsbpe_on = new Image()
ݡ`Vet3٥ QOrc !#./images/bo_^j/# // lit marketpstripe image
inside_bankabefs = new Image()
h4T_b #¼&mHc =#/.images/bo_ie ocgs.gif" // bankbriefsstripe popup image
jekbriefsstripe = new Image()
bankbriefsstripe.src = "../images/bo_but_bankbriefs2.gif" // unlit bankbriefsstripe image
bankbriefsstripe_on = new Image()
bankbriefsstripe_on.src = "../images/bo_but_bankbriefs.gif" // lit bankbriefsstripe image
inside_roadmaps = new Image()
inside_roadmaps.src = "../images/bo_insideroadmaps.gif" // roadmapsstripe popup image
roadmaps = new Image()
roadmapsstripe = new Image()
roadmaps.src = "../images/bo_but_roadmaps2.gif" // unlit roadmapsstripe image
roadmapsstripe_on = new Image()
roadmapsstripe_on.src = "../images/bo_but_roadmaps.gif" // lit roadmapsstripe image
}
else
{
// browser does NOT support Image object, so set all image vals to ""
// to prevent errors from arising in onMouseOver/onMouseOut handlers
pu_blank = ""; pu_home = ""
topstorystripe = ""; topstorystripe_on = ""
launchstripe = ""; launchstripe_on = ""
infovaultstripe = ""; infovaultstripe_on = ""
gurusstripe = ""; gurusstripe_on = "";
abcsoupstripe = ""; abcsoupstripe_on = ""
sixtysecstripe = ""; sixtysecstripe_on = ""
threadsstripe = ""; threadsstripe_on = ""
marketpstripe = ""; marketpstripe_on = ""
roadmapsstripe = ""; roadmapsstripe_on = ""
bankbriefsstripe = ""; bankbriefsstripe_on = ""
document.topstorystripeImg = ""; document.launchstripeImg = ""; document.infovaultstripeImg = ""
document.gurusstripeImg = ""; document.abcsoupstripeImg = ""; document.roadmapsstripeImg = "";document.sixtysecstripeImg = ""; document.threadsstripeImg = ""; document.marketpstripeImg = ""; document.bankbriefsstripeImg = ""; document.popupImg = ""
}
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</SCRIPT>
<STYLE TYPE="text/css">
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A.nav:link { color: #ffffff; text-decoration:none }
A.nav:visited { color: #ffffff; text-decoration:none }
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</STYLE>
</head> <a name="top">
<body bgcolor="#FFFFFF" vlink="#000000" link="#339966" alink="#339966">
<script language='javascript'>
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function display_date() {
date = new Date();
var day_of_week_number = date.getDay();
var day_of_month = date.getDate();
var month_number = date.getMonth();
var year = date.getFullYear();
var day_of_week = '';
var month = ''
if(month_number == 0){month = 'January';}
if(month_number == 1){month = 'February';}
if(month_number == 2){month = 'March';}
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if(month_number == 11){month ='December';}
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if(day_of_week_number == 3){day_of_week = 'Wednesday';}
if(day_of_week_number == 4){day_of_week = 'Thursday';}
if(day_of_week_number == 5){day_of_week = 'Friday';}
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var date_to_show = day_of_week + ', ' + month + ' ' + day_of_month + ', ' + year;
document.write('<B>'+'<font face=arial size="-2">' + date_to_show.fontcolor("#808080") + '</B>' + '</font>');
} //end display date
//-->
</script>
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<SCRIPT Language="javascript">
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function sendfriend(url) {
window.open(url,'headnew','height=560,width=440,toolbar=0,location=0,directories=0,status=0,menubar=0,scrollbars,resizable=1,copyhistory=0');
}
//-->
</SCRIPT>
<!-- Begin popup box script -->
<SCRIPT Language="javascript">
<!--
function welcome1(url) {
window.open(url,'headnew','height=525,width=440,toolbar=0,location=0,directories=0,status=0,menubar=0,scrollbars,resizable=1,copyhistory=0');
}
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</SCRIPT>
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<table width=100% cellpadding=0 cellspacing=0 bgcolor="#000000" border=0><tr><td bgcolor="#000000" height=64>
<script src="/__utm.js" type="text/javascript"></script>
<center>
<LINK REL="StyleSheet" HREF="http://www.bankersonline.com/bolstyle.css" TYPE="text/css">
<body text="#000000" link="#000099" vlink="#000099" alink="#000099" marginwidth="0" marginheight="0" leftmargin="0" topmargin="0" >
<table border=1 bordercolor="black" cellpadding=0 cellspacing=0 width="760">
<tr><td>
<table border=0 bordercolor="red" cellpadding=0 cellspacing=0 width="100%">
<tr bgcolor="#000000"><td valign=top bgcolor="#6666cc">
<!--left side of header with BOL logo-->
<table width=100% cellpadding=0 cellspacing=0 border=0 bordercolor="pink">
<tr><td bgcolor="#000000" height=64><a href="http://www.bankersonline.com/index.html"><img src="http://www.bankersonline.com/images/bol_bl_logo.gif" width="232" height="60" border=0 alt="Click to return to BOL home page" align="middle"></a></td>
<!--right side of BOL header w ads-->
<td bgcolor="#000000" align=right><!-- Region Name: bol_index -->
<!-- Begin popup box script for Site Map-->
<SCRIPT Language="javascript">
<!--
function sitemap(url) {
window.open(url,'headnew','height=400,width=245,toolbar=0,location=0,directories=0,status=0,menubar=0,scrollbars=yes,resizable=1,copyhistory=0');
}
//-->
</SCRIPT>
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<SCRIPT Language="javascript">
<!--
function LCcalendar(url) {
window.open(url,'LCcalendar','height=800,width=650,toolbar=0,location=0,directories=0,status=0,menubar=0,scrollbars=yes,resizable=1,copyhistory=0');
}
//-->
</SCRIPT>
<!-- Begin popup box script -->
<SCRIPT Language="javascript">
<!--
function orient1(url) {
window.open(url,'headnew','height=250,width=450,toolbar=0,location=0,directories=0,status=0,menubar=0,scrollbars=0,resizable=0,copyhistory=0');
}
//-->
</SCRIPT>
<script language="JavaScript1.1" type="text/javascript">
<!--
var bust = Math.floor(1000000*Math.random()+1);
document.write('<iframe src="http://adserve.bankersonline.com/cgi-bin/advertpro/banners.fpl?region=2&bust=' + bust + '&keyword=NULL" height="60" width="468" marginwidth="0" marginheight="0" vspace="0" hspace="0" frameborder="0" align="middle" scrolling="no">');
document.write('<a href="http://adserve.bankersonline.com/cgi-bin/advertpro/blink.fpl?region=2&bust=' + bust + '" target="_top">');
document.write('<img src="http://adserve.bankersonline.com/cgi-bin/advertpro/bimg.fpl?region=2&keyword=NULL&bust=' + bust + '" border="0">');
document.write('</a>');
document.write('</iframe>');
//-->
</script>
<!-- Begin Stock Quote -->
<SCRIPT Language="javascript">
<!--
function stockquotes (url) {
window.open(url,'calendar','height=480,width=800,toolbar=0,location=0,directories=0,status=0,menubar=0,scrollbars,resizable=1,copyhistory=0');
}
//-->
</SCRIPT>
<noscript>
<iframe src="http://adserve.bankersonline.com/cgi-bin/advertpro/banners.fpl?region=2&keyword=NULL" height="60" width="468" marginwidth="0" marginheight="0" vspace="0" hspace="0" frameborder="0" align="middle" scrolling="no">
<a href="http://adserve.bankersonline.com/cgi-bin/advertpro/blink.fpl?region=2&slot=1" target="_top"><img src="http://adserve.bankersonline.com/cgi-bin/advertpro/bimg.fpl?region=2&slot=1&keyword=NULL" border="0"></a>
</iframe></noscript><img src="http://www.bankersonline.com/images/trans_spacer.gif" width=2 height=1 border=0 alt=""></td></tr>
</td></tr></table>
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<table align="center" cellpadding="0" cellspacing="0" border="0"><tr><td><img src="http://www.bankersonline.com/anniversary/bday_header.gif" width="756" height="40" alt="" usemap="#map7" border="0"><map name="map7">
<area alt="" coords="302,13,455,40" href="http://www.bankerstoolbox.com/buffer.html">
<area alt="" coords="0,0,757,15" href="http://www.bankersonline.com/anniversary/">
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<area alt="" coords="0,14,304,39" href="http://www.bankersonline.com/anniversary/">
</map></td></tr></table>
-->
<!--1st level of navbar-->
<div class="top"><div class="commerceNav" align="center">
<table cellpadding="0" cellspacing="0" border="0" bordercolor="yellow" >
<tr>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_commerce_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_commerce_tab_tile.gif" border="0"><a href="http://www.bankersonline.com/bankerstore">Banker Store</a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_commerce_tab_right.gif" width="6" height="20" alt="" border="0"></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_commerce_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_commerce_tab_tile.gif" border="0"><a href="http://www.bankersonline.com/postcard">eCard Exchange</a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_commerce_tab_right.gif" width="6" height="20" alt="" border="0"></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_commerce_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_commerce_tab_tile.gif"><a href="http://www.bolvendorconnect.com/">Vendor Connect</a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_commerce_tab_right.gif" width="6" height="20" alt="" border="0"></td>
<div><td valign="bottom" align="right">
<style>
.commerceNav2 {border-bottom:1px solid;}
.commerceNav2 a {font:bold 10px verdana; text-decoration:none; color:#000000; width:100%; height:100%; white-space:nowrap;}
.commerceNav2 a:hover {color:#ccffff;}
.commerceNav2 td.button {background-color:#6666cc; padding:3px;}
.commerceNav2 td.onbutton {background-color:#6666cc; padding:3px;}
.commerceNav td.onbutton a {color:#ccffff;}
.top .commerceNav2 {border-top:1px solid; padding-top:5px; background-color:#6666cc;}
.top .commerceNav2 td.button {background-color:#6666cc;}
.top .commerceNav2 td.onbutton {background-color:#3366cc;}
.top .commerceNav2 td.onbutton a {color:#ccffff;}</style>
<img src="http://www.bankersonline.com/images/goldleft.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/goldtile.gif"><a href="http://www.bolcareerconnect.com"><font color="black">Career Connect</font></a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/goldright.gif" width="6" height="20" alt="" border="0"></td></div>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/blueleft.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/bluetile.gif"><a href="http://www.bollearningconnect.com/"><font color="black">Learning Connect</font></a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/blueright.gif" width="6" height="20" alt="" border="0"></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_commerce_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_commerce_tab_tile.gif"><a href="http://www.bankersonline.com/bin/index.html">Bankers Information Network</a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_commerce_tab_right.gif" width="6" height="20" alt="" border="0"></td>
</tr></table></div>
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<div class="MainNav" align="center" valign="top">
<table cellpadding="0" cellspacing="0" border="0" bordercolor="orange" width="90%" bgcolor="#6666cc"><tr>
<td align="center" valign="middle" class="button" onmouseover="this.className='onbutton';" onmouseout="this.className='button';"><a href="http://www.bankersonline.com/index.html">Home</a></td>
<td align="center" valign="middle" class="button" onmouseover="this.className='onbutton';" onmouseout="this.className='button';"><a href="http://www.bankersonline.com/compliance/compliance.html">Compliance</a></td>
<td align="center" valign="middle" class="button" onmouseover="this.className='onbutton';" onmouseout="this.className='button';"><a href="http://www.bankersonline.com/lending/lending.html">Lending</a></td>
<td align="center" valign="middle" class="button" onmouseover="this.className='onbutton';" onmouseout="this.className='button';"><a href="http://www.bankersonline.com/operations/operations.html">Operations</a></td>
<td align="center" valign="middle" class="button" onmouseover="this.className='onbutton';" onmouseout="this.className='button';"><a href="http://www.bankersonline.com/security/security.html">Security</a></td>
<td align="center" valign="middle" class="button" onmouseover="this.className='onbutton';" onmouseout="this.className='button';"><a href="http://www.bankersonline.com/marketing/marketing.html">Marketing</a></td>
<td align="center" valign="middle" class="button" onmouseover="this.className='onbutton';" onmouseout="this.className='button';"><a href="http://www.bankersonline.com/technology/technology.html">Technology/eBanking</a></td>
</td></tr></table></div>
<div class="marketplaceNav" align="center" valign="top"><table cellpadding="0" cellspacing="0" border="0" bordercolor="brown"><tr>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_marketplace_tab_tile.gif"><a href="http://www.bankersonline.com/topstory/topstory.html">Top Stories</a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_right.gif" width="6" height="20" alt="" border="0"></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_marketplace_tab_tile.gif"><a href="http://www.bankersonline.com/forum/ubbthreads.php">Bankers' Threads</a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_right.gif" width="6" height="20" alt="" border="0"></td>
<!--
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_marketplace_tab_tile.gif"><a href="http://www.bankersonline.com/abcsoup/abcsoup.html">Alphabet Soup</a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_right.gif" width="6" height="20" alt="" border="0"></td>
-->
<td valign="bottom" align="right" ><img src="http://www.bankersonline.com/images/navtab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/navtab_tile.gif"><a href="http://www.bolconferences.com"><font color="black">BOL Conferences</font></a></a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/navtab_right.gif" width="6" height="20" alt="" border="0"></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_marketplace_tab_tile.gif"><a href="http://www.bankersonline.com/crimedex/">CrimeDex</a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_right.gif" width="6" height="20" alt="" border="0"></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_marketplace_tab_tile.gif"><a href="http://www.bankersonline.com/risk/risk.html"><font color="white">Risk Management</font></a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_right.gif" width="6" height="20" alt="" border="0"></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_briefings_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_briefings_tab_tile.gif"><a href="http://www.bankersonline.com/bankbriefs/bankbriefs.html"><font color="black">FREE Briefings</font></a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_briefings_tab_right.gif" width="6" height="20" alt="" border="0"></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_left.gif" width="6" height="20" alt="" border="0"></td>
<td align="center" valign="middle" class="button" background="http://www.bankersonline.com/images/nav_marketplace_tab_tile.gif"><a href="http://www.recordretentiononline.com">Record Retention</a></td>
<td valign="bottom" align="right"><img src="http://www.bankersonline.com/images/nav_marketplace_tab_right.gif" width="6" height="20" alt="" border="0"></td>
</tr></table></div></div><!-- end header -->
<!-- end header -->
</td></tr>
<tr><td width="100%" colspan=3>
<!-- Start of Main page broken into 3 columns -->
<table width="100%" cellpadding=0 cellspacing=0 bgcolor="#FFFFFF" border=0>
<tr>
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<td width="30%" valign=top>
<table width="267" border="0" cellspacing="0" cellpadding="0" align="left">
<tr><td width="260" background="../images/newpinstripe1.gif" valign=top bgcolor="#339966" colspan=2><br>
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<FORM METHOD="POST" ACTION="http://www.picosearch.com/cgi-bin/ts.pl">
<INPUT TYPE="HIDDEN" NAME="index" VALUE="63070" align=middle><INPUT TYPE="HIDDEN" NAME="opt" VALUE="ALL">
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<script language="JavaScript1.1" type="text/javascript">
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var bust = Math.floor(1000000*Math.random()+1);
document.write('<a href="http://adserve.bankersonline.com/cgi-bin/advertpro/blink.fpl?region=33&bust=' + bust + '" target="_top">');
document.write('<img src="http://adserve.bankersonline.com/cgi-bin/advertpro/bimg.fpl?region=33&keyword=NULL&bust=' + bust + '" border="0">');
document.write('</a>');
//-->
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<font face="Arial,Helvetica" size="-1" color="#000000"><font face="arial, helvetica" size="+1" color="#0000CC"><b>Must An Executor/Executrix Obtain a Tax ID Number? </b></font><br>
<strong>Answer by John Burnett and Ken Golliher, BOL Gurus</strong><br><br>
<strong>Question:</strong>We have a customer who is the executrix of an account. Is it necessary for her to get a tax identification number for the estate or can the decedent's social security number be used?
<br><br>
<strong>Answer by John Burnett: </strong><br>
<font face="arial, helvetica" size="-2"><a href="http://www.bankersonline.com/bio.html#john">BIO AND CONTACT INFO</a></font><br>
The IRS requires that an estate obtain its own taxpayer ID number.
<br>
<br>
<strong>Answer by Ken Golliher: </strong><br>
<font face="arial, helvetica" size="-2"><a href="http://www.bankersonline.com/bio.html#ken">BIO AND CONTACT INFO</a></font><br>
For the benefit of those wonderful customers (often attorneys) who say, "Show me where it says that:"
From Revenue Ruling 84-73:Payors of interest must use the identifying number of the person to whom the account is payable in reporting interest on Form 1099. If the interest is payable to an estate, under Rev. Rul. 64-99 the administrator or executor must furnish the estate's employer identification number, not the decedent's social security number to the payor. <br>
<br>
<strong>From Ken:</strong> A revenue ruling has force of law; it is not a suggestion or a request. This one was issued in 1984 and only amplifies the ruling from 1964. This is not a recent development.
<br>
<br>
Because BSA requires banks to obtain a TIN on all deposit accounts, even if the account is not interest bearing you should obtain the correct TIN. The decedent's SSN dies along with him.
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<br>
<font face="arial, helvetica" size="-2"><font color="#999999"><b>First published on BankersOnline.com 05/12/03</b></font><br><br>
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