If an estate or trust has applied for but not received a FEIN, what should be entered on Form 593 for the seller’s ITIN?
If an estate or trust does not have a FEIN, write applied for in the ITIN box on Form 593. Do not enter the decedent’s or trustee’s SSN. When you receive the FEIN, complete an amended Form 593 as follows: • Check the Amended box at the top of the amended Form 593. • Write Copy across the top of original Form 593. • Write a letter explaining the changes you made and why. • Fax the following documentation to 916.845.9512, Attention: Withholding Services and Compliance. • Amended Form 593 • Original Form 593 • Letter explaining changes • Provide seller a copy.
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