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Another trust question

Terry53029
Level 14
Level 14

Thanks everyone for your response to my last question, as they prompted me to do more research (a lot :). The trust I am doing is an intentionally defective irrevocable grantor trust. For initial years grantor used option 1 for filing. I will be filing 2 1041s. The 1st one will be final short year grantor trust Pursuant to section 1.671-4 (g), and the 2nd one (after grantor passed) will be a irrevocable complex trust. My question is, do I use same EIN on both 1041s. I am going to mail in the grantor trust, and efile the other one. Thanks 

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4 Comments 4
sjrcpa
Level 15

Use SSN for short period when grantor was alive. Use EIN for post death period. You get to divvy up the 1099 items between pre and post death periods.

The more I know, the more I don't know.
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Terry53029
Level 14
Level 14
Thank you sjrcpa. will do
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TAXOH
Level 11
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Terry53029
Level 14
Level 14
Thanks for replying Taxoh, I looked there earlier, but did not see a definite answer for my situation. the grantor had been filing with option 1 using his SS (no 1041). When he passed the trustee obtained a EIN for trust, and he gave that number to brokerage to issue 1099s in that number. Said broker will not divide it into two EIN. Problem is part of year is going on his final 1040, and balance will be on the trust return after he passed, so can I use the EIN the trustee got for both the grantor trust 1041, and the 1041 after he passed
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