Do You Need an EIN for a Miller Trust in Georgia?
Form 948 establishes the trust under the grantor's (applicant's) Social Security number, and a Miller-type QIT is a grantor trust reported under that SSN — no separate EIN is created by the trust itself. Note a Georgia-specific nuance: the official Trustee Guide (Form 945) states the bank 'may require that a tax identification number be obtained from IRS,' so some Georgia banks ask for a TIN/EIN when opening the account. Either way the account holds only the applicant's income, is titled to identify it as the Qualified Income Trust, and lists the trustee as the authorized signer; do not obtain a debit or credit card on the account. That is the rule for a Georgia Qualified Income Trust. The question comes up most often at the bank, where staff may ask for an EIN out of habit. Below is what applies in Georgia and what to do if a branch's requirement differs from what DCH publishes. This guide is informational only and is not legal or tax advice; for your specific situation, consult a qualified professional.
Why the bank may still ask for one
Even though DCH does not require it, branch staff often ask for an EIN out of habit, because most trusts they open need a separate tax ID. If that happens, keep to how the account is titled under DCH's guidance, and ask for the bank's trust department if the first person can't help.
Either way, the account is an ordinary bank account
Whether or not an EIN is involved, a Georgia Miller Trust account is a plain dedicated checking account titled to the trust — not a special product. What trips families up is rarely the tax ID; it is the branch's unfamiliarity with the account type. Knowing the answer before you go keeps the EIN question from turning into a wasted trip.
The EIN question almost always surfaces at the counter. See what to say at the bank in Georgia for the other refusals families hit, and the full step-by-step setup.
Common questions
- Do you need an EIN to open a Georgia Miller Trust account?
- Form 948 establishes the trust under the grantor's (applicant's) Social Security number, and a Miller-type QIT is a grantor trust reported under that SSN — no separate EIN is created by the trust itself. Note a Georgia-specific nuance: the official Trustee Guide (Form 945) states the bank 'may require that a tax identification number be obtained from IRS,' so some Georgia banks ask for a TIN/EIN when opening the account. Either way the account holds only the applicant's income, is titled to identify it as the Qualified Income Trust, and lists the trustee as the authorized signer; do not obtain a debit or credit card on the account.