Schedule H - didn't apply for EIN before 1/31/14

[oceanlovin'ea]

I just got the information for a client who is now an invalid and it is necessary for someone to be there with him most of the time. The first part of the year they were paying their daughter to help. I showed them how to figure what payroll taxes should be withheld.
I started to enter the information for the Schedule H. It is asking questions about FUTA and SUTA. I looked in the Taxbook and it says that an EIN should be obtained by 1/31/14. I didn't do it.
What trouble are we in?
Do I just get the number now?
I honestly forgot that this needed to be done for this client.

HELP!!!

Linda, EA

[appelman]

Just do it!

It's pretty hard to give the employee a W2 by January 31 if you don't have an EIN. But I don't imagine his daughter will give him too much of a hard time.

[JohnH]

You probably have a penalty for late filing of the state UI report, and you will lose 10% of the credit against FUTA, but i doubt either of these will be very much in actual dollars. I agree- just do it. No reason to get upset over it. Depending upon the state, they may even forgive the late filing penalty for a new employer or a household employer. You can get the EIN online in just a few minutes.

[oceanlovin'ea]

id number

Most of the income is still coming in the client and wife's social security number except for an annuity that was transferred in 2013 and i got a 1099-R from that annuity. It has an EIN number for the family trust on that account.
Could I use that EIN? Or should I just get one in the client's name?

This is the only year that I will have to do this. In the middle of the year they hired a service to provide the sitters that are needed.

Linda, EA

[appelman]

Is this a grantor trust?

If so, you might get away with it, though I don't think I'd recommend it.