SPECIAL PROBLEMS IN ADMINISTERING ESTATES AND

Dec 28, 1999 · Tax Identification Numbers ("TINs") and Forms 1041. If there is a personal representative, a TIN must be obtained for the related estate, but the QRT is not required to obtain a TIN in its own name. All payors of an electing QRT shall be furnished a Form W-9 showing. The name of the related estate as the primary name on the form. ................
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