Are tax identification numbers required for revocable trusts?

March 20, 2006

From:  Frida
Date:  Fri, 24 Feb 2006

Dear Mr. Gray,

My parents each have a revocable trust, but they don't have tax identification numbers for the trusts. Are tax identification numbers required for a revocable trust?

Thanks so much,
Frida

Answer

Date:  Mon, 06 Mar 2006

Hello Frida,

Generally, no. When the individual who created the revocable trust is also the trustee, no tax identification number is required for the trust. The trust is a substitute for a will, and the income and deductions of the trust are reported on the income tax returns of the grantor/creator of the trust.

After the grantor's death, the trust becomes irrevocable and the successor trustee usually should apply for a tax identification number at that time.

Good luck!
Mike Gray

For answers to new questions, subscribe to our newsletter, Michael Gray, CPA's Tax & Business Insight by filling out the form below.


Home    Newsletter Archive    Introducing Michael Gray, CPA    Articles    Tax FAQ   Need Help?    Other Links


Michael Gray, CPA
2482 Wooding Ct.
San Jose, CA 95128
(408) 918-3162
FAX: (408) 938-0610
Hours: 8am - 5pm PDT Monday - Friday

© 2025


Connect on LinkedIn
Connect on BlueSky
Connect on Instagram
Our Blog

Subscribe to Michael Gray, CPA's
Tax & Business Insight


We respect your email privacy