Death of taxpayer with Grantor Trust

[KarenMM]

I have a taxpayer who died last week - she had a grantor trust which was set up in the 1980s where she filed a 1041 until 2010. In 2010, she filed a "final form 1041, pursuant to section 1.6771-4g". Do I need to apply for a NEW tax ID number, or can I use that old one? (The trust will have enough income/activity to be required to file a return after her death and before it is closed out.)

[Rapid Robert]

I cannot find any reference to "section 1.6771-4g" in TheTaxBook, so I have no idea what that is.

However, it seems for very litlle cost, you can answer the question yourself. Either try to obtain a new EIN and see if you get an error to the effect that one already exists, or alternatively, try efiling the return with the existing EIN and see if it rejects.

[New York Enrolled Agent]

I cannot find any reference to "section 1.6771-4g" in TheTaxBook, so I have no idea what that is.

However, it seems for very litlle cost, you can answer the question yourself. Either try to obtain a new EIN and see if you get an error to the effect that one already exists, or alternatively, try efiling the return with the existing EIN and see if it rejects.

The original poster had a typo - delete one of the “7”s.