I'm so sorry for your loss, Kiara. Losing a grandmother is heartbreaking, and having to deal with government bureaucracy during your grief just makes everything harder. I went through this exact situation with my father's estate about two years ago, and those restricted hours drove me absolutely crazy too. The system goes offline right when you need it most! What finally worked for me was calling the IRS Business & Specialty Tax Line at 800-829-4933 right at 7:00 AM Eastern on a Wednesday morning. I set my alarm for 6:58 AM and had my finger ready to dial. The wait was only about 20 minutes, which was nothing compared to the hours I'd wasted trying to use the online system. Make sure you have everything ready before you call: your grandmother's full legal name from the death certificate, her date of death, your Social Security number as the responsible party, and the exact name you want for the estate. I wrote everything down on paper so I wouldn't get flustered when I finally got through. The actual conversation with the agent took maybe 12 minutes, and I had the EIN immediately. So much better than fighting with that website that seems designed to kick you out at the worst possible moment. If the phone doesn't work out for some reason, you can also fax Form SS-4 to 855-641-6935 for processing in 4-5 business days, which should still work for your bank timeline. Hang in there - your grandmother would be proud of how you're taking care of everything for her during this difficult time.

I'm so sorry for your loss, Kiara. Losing a grandmother is never easy, and dealing with bureaucratic hurdles while you're grieving just adds unnecessary stress to an already difficult situation. I actually went through this same frustration about 6 months ago when handling my stepfather's estate. The IRS EIN system's restricted hours are maddening when you're trying to coordinate with banks and attorneys who need documents quickly. The restricted hours exist because the EIN application system has to sync with multiple federal databases in real-time - Social Security, Treasury, state tax agencies, etc. When these database connections fail (which apparently happens regularly), they need technical staff available to manually fix the issues. Otherwise applications get stuck in processing limbo for weeks. Here's what finally worked for me after several failed attempts: Call 800-829-4933 at exactly 7:00 AM Eastern Time on a Tuesday or Wednesday morning. I literally set my phone alarm for 6:57 AM and had my finger ready to dial right at 7:00. Avoid Mondays and Fridays completely - the wait times are brutal. Before making the call, organize everything on paper: your grandmother's full legal name exactly as it appears on her death certificate, date of death, your SSN as the responsible party, and the precise legal name you want for the estate. Having it all written out prevents any fumbling when you finally get an agent on the line. The actual conversation took about 14 minutes once I got through, and I walked away with the EIN immediately. So much better than that online system that seems designed to fail right when you need it most. If calling doesn't work out, you can fax Form SS-4 to 855-641-6935 for processing within 4-5 business days, which should still meet your bank account timeline. Stay strong - your grandmother would be proud of how you're handling everything during this challenging time. Once you get past this EIN hurdle, the rest of the estate process becomes much more manageable.

Has anyone here actually compared the paperwork requirements between SEP-IRA and Solo 401(k) for an S-Corp? I keep hearing Solo 401(k) is better for contribution limits but worried about extra compliance headaches.

Great question about S-Corp retirement contributions! I went through this exact same analysis last year with my single-member S-Corp. Here's what I learned that might help: You're absolutely right that you can contribute much more than 10%. With your $85,000 salary, you could max out at about $21,250 with the SEP-IRA (25% of compensation). However, I'd strongly recommend looking into a Solo 401(k) instead - it would let you contribute around $44,250 total ($23,000 employee deferral + ~$21,250 employer contribution). One thing to consider: since you're generating $120K in profits but only taking $85K salary, you might want to evaluate if increasing your salary slightly could boost your retirement contributions. Yes, you'll pay more payroll taxes, but the additional tax-deferred savings often outweigh the extra FICA costs. Also, at 42, you're actually in a good position to catch up! You'll get catch-up contributions starting at 50 (additional $7,500 for 401k), and with your strong business income, you have time to build substantial retirement savings. The key is making sure your salary remains "reasonable compensation" for your industry. Since you mentioned graphic design, $85K sounds reasonable, but you might have room to optimize the salary/distribution split for maximum retirement contributions.

Wow, this thread has been incredibly helpful! I'm dealing with a similar situation where I need to change the responsible party for my digital marketing LLC from my business partner to myself. Reading through everyone's experiences has given me a much clearer picture of what to expect. A couple of additional questions based on what I've read here: 1. If the current responsible party (my partner) has moved to a different state since we originally got our EIN, does that affect the 8822-B filing process at all? Should I use his current address or the original address that's on file with the IRS? 2. I noticed several people mentioned keeping detailed records during the transition. Are there any specific documents beyond the certified mail receipt that you'd recommend holding onto? Also, I wanted to thank everyone who mentioned the various tools and services - the taxr.ai recommendation for form checking and claimyr.com for getting through to the IRS both sound like they could be lifesavers. It's frustrating how difficult it can be to get clear guidance on these processes directly from the IRS. One thing I'm planning to do based on this discussion is create a checklist of all the entities I need to notify about the change (bank, state agencies, CPA, etc.) so I don't forget anyone. This thread has really highlighted how many moving pieces are involved beyond just filing the 8822-B itself! Thanks to Giovanni for starting this discussion and to everyone who shared their experiences - this has been way more valuable than any official IRS publication I've read!

This has been such an incredibly thorough and helpful discussion! As someone who helps small business owners navigate these exact situations, I wanted to add a few final thoughts that might help Giovanni and others going through this process. One thing I always tell my clients is to create a simple timeline document when making responsible party changes. Write down when you mailed the 8822-B, when you expect it to be processed (usually 4-8 weeks), and when you plan to follow up if you haven't heard anything. This helps you stay on top of the process without constantly wondering about status. Also, since you mentioned this is part of a broader restructuring, consider whether any other federal forms might be affected by having David as the new responsible party. Things like quarterly employment tax filings (if you have employees) or annual information returns should reflect the change once it's processed. The advice about coordinating with your CPA is spot-on. They can also help you understand if there are any state-specific requirements in your jurisdiction that might not be obvious. Some states have additional notification requirements when responsible parties change, especially if your LLC has special tax elections or registrations. Finally, don't stress too much about the process itself - it really is routine for the IRS, even though it feels overwhelming when you're going through it for the first time. The key is just being thorough and keeping good records, which it sounds like you're already planning to do. Good luck with your restructuring!

Looking at your transcript, you're actually in a great position! That -$6,595 account balance is what the IRS owes YOU - that's your refund amount. Here's what happened: You originally had credits of $2,600 + $9,095 + $4,995 EIC = $16,690 total. The 767 code removed the $9,095 credit (likely correcting an error from your amended return), leaving you with the other credits. Code 290 with $0.00 means all processing is officially complete, and 971 is just them sending a notice to explain the adjustments. Since these codes just posted on 12/17 and processing is finalized, you should see your $6,595 refund hit your account within 1-2 weeks if you have direct deposit. I know the waiting is stressful, but you're at the finish line now! The hardest part is over and your money is definitely coming. Try to relax and check your bank account in a few days 🙏

Looking at your transcript, you're actually in really good shape! That -$6,595 account balance means the IRS owes you that exact amount as a refund. Here's what happened: You originally had credits totaling $16,690 ($2,600 + $9,095 + $4,995 EIC), but the 767 code removed the $9,095 credit - this was likely an error correction from your amended return processing. The 290 code with $0.00 means all processing adjustments are complete, and the 971 is just a notice being sent to explain the changes. Since these codes just posted on 12/17 and everything shows as finalized, you should see your $6,595 refund within 7-10 business days if you have direct deposit set up. I know the waiting is anxiety-inducing when you really need the money, but you're literally at the finish line now! The hardest part is over and your refund is definitely on the way. 🙏

I'm so sorry for your aunt's loss. Going through tax issues while grieving is incredibly difficult. One important point I'd add - if your uncle had any business income or was self-employed, your aunt will need to file Schedule C or other business forms as part of that final joint return. The IRS transcripts mentioned by others will help identify if there were any 1099-NEC or other business income forms issued. Also, since your aunt has mobility issues, she might want to consider having the tax documents sent to a different address where you or another family member can help manage them. You can specify an alternate mailing address on Form 4506-T. The IRS also has a Taxpayer Advocate Service that can help in situations like this where there are hardships. Given her age, recent loss, and mobility issues, they might be able to provide additional assistance if she runs into any roadblocks with the normal process. Hang in there - this process is manageable once you get the right information, and it sounds like you're being a wonderful support for her during this difficult time.

I'm so sorry for your aunt's loss. This is such a difficult situation to navigate while grieving. One thing I'd add that hasn't been mentioned yet - if your aunt is over 65, she may qualify for the IRS Volunteer Income Tax Assistance (VITA) program, which provides free tax preparation help specifically for elderly, disabled, and low-to-moderate income taxpayers. Given her mobility issues and the complexity of filing a final joint return, this could be a great resource. Many VITA sites can even arrange home visits for taxpayers who can't travel due to age or disability. You can find locations at irs.gov or call 1-800-906-9887. They're specifically trained to handle situations like this and can help navigate all the forms mentioned by others (4506-T, potential Form 1310, etc.). Also, don't forget that your aunt may be eligible for a higher standard deduction as a surviving spouse, and there might be additional tax benefits she's entitled to that your uncle may not have been aware of when he was handling their taxes. The volunteers at VITA sites are usually very patient and understanding with situations involving recent loss. They can help ensure nothing is missed and that your aunt gets all the deductions and credits she's entitled to.