Foreign Trustee of a Living Trust

[KMACK]

I have a client who passed away and has a living trust naming his sister as the trustee to settle his affairs.  His sister is a resident of and citizen of Canada.  The client was a US resident and US citizen living in California.

When preparing his 2022 tax return, form 1310 asks for the social security number of the person claiming his refund.  However, the sister does not have a social security number since she is Canadian.

Does she have to apply for a social security number before my client's tax return can be filed?

[sjrcpa]

No.

Try entering ForeignUS.

[KMACK]

Where do I enter "ForeignUS"?

[sjrcpa]

The spot on the 1310 where it asks for SSN.

[KMACK]

That field only allows numbers to entered, it does not allow letters.

[sjrcpa]

It was worth a shot.

[KMACK]

Thanks for the suggestion.

[BobKamman]

The problem is that IRS is likely going to pay interest on the refund, and they need to know whose name and tax ID to put on the 1099-INT.  It may be only $10 in your case, but they need procedures to cover cases where it can be $1,000 or more.  Are you trying to e-file? Because there are enough questions here about problems e-filing with a 1310, that you have to learn those tricks even with an SSN for the payee.  If you paper file, just write in "Foreign" or "Canadian" where the SSN is required, and see what happens.  Is the sister the only beneficiary?  Do you have a US beneficiary to whom the refund could be paid directly?