When Trust changes from Grantor to Complex

[Kram BergGold]

Grantor Trust set up in July 1992. Back then EIN's were obtained for a grantor trust.
In June 2012 the grantor died so the Trust became a complex trust.
When I file the 2012 return I will be using the EIN obtained in 1992. Is the date the trust started 7/92 or 6/12?

[jimmcg]

I have always used the initial start date of the grantor trust even though it later changed nature at date of death. Never had any issues.

[appelman]

Ditto.

However, on the most recent occasion, when we e-filed for the EIN, we got a letter back suggesting that the trust might owe taxes for all those back years. It was resolved quickly when we pointed out that it had been a grantor trust until the death of the grantor.

[Kram BergGold]

Thanks

That was my gut feeling. I just felt like I needed to confirm it.