Do you need an EIN to open a Indiana Miller Trust account?

Indiana publishes an official 'What to tell the bank' memo stating that a Miller trust is established with the beneficiary's Social Security number and does NOT use an EIN — it is a grantor trust under IRC §671, and the memo reproduces the IRS Internal Revenue Manual instruction not to assign an EIN to a Miller-type trust. The memo also states that a general financial or health-care Power of Attorney should be sufficient to establish the trust. Hand the branch this FSSA memo if they ask for an EIN; only Indiana and New Jersey publish one.

Do you need a lawyer to open a Indiana Miller Trust bank account?

No. Indiana Family and Social Services Administration does not require legal representation to open the account. If a branch insists, that is a bank-policy stance, not a Medicaid rule — escalate to the bank's trust department or use a community bank or credit union. For advice on your specific situation, consult a Indiana-licensed elder-law attorney.

IN · Guide Last reviewed 2026-06-26

What to Say at the Bank When Opening a Miller Trust Account in Indiana

When you open a Miller Trust account in Indiana, expect the branch to hesitate — most have never opened a Qualified Income Trust account, and many ask for an attorney or a tax ID (EIN) you do not need. You do not need a lawyer to open the account, and a Indiana QIT is set up using the beneficiary's Social Security number, not an EIN. Below are the 4 refusals Indiana families hit most often and exactly what to say to each — every response is backed by FSSA's own published guidance.

Why the bank says no

Opening a Indiana Miller Trust account is not legally complicated, but it is unfamiliar to most branch staff — they rarely see a Qualified Income Trust, so the default reaction is caution. The fix is almost never arguing; it is handing the branch the right FSSA document and asking for the right account type. Below are the 4 refusals families hit most often in Indiana.

Refusal 1

Branch asks for a tax ID (EIN) for the trust

What to say: Indiana's official FSSA bank memo states a Miller trust is established with the beneficiary's Social Security number and does NOT use an EIN — it is a grantor trust under IRC §671 — and points the bank to the IRS Internal Revenue Manual confirming no EIN is assigned. Hand the branch the FSSA memo; this is the single most useful document at the counter.

Bring: FSSA 'What to tell the bank when you are establishing a Miller trust' memo

Refusal 2

Branch wants the POA to specifically authorize creating a trust

What to say: Per FSSA's memo, a Power of Attorney that grants general authority over the individual's financial or health-care affairs should be sufficient to establish the Miller trust, even if it does not specifically mention trusts. If the branch still refuses, FSSA invites the issue to be reported to office.communications@fssa.in.gov, and your nursing home or waiver case manager can help.

Bring: FSSA bank memo; the signed Power of Attorney or guardianship document

Refusal 3

Branch is unsure what kind of account this is

What to say: It is an ordinary account that takes a monthly deposit and pays monthly bills, and is nearly depleted at the end of each month. Per the FSSA memo, the state has sent Miller-trust information to banks and credit unions through their associations — ask the branch to check with its regional or corporate office, or its banking association, if the retail desk is unsure.

Bring: FSSA bank memo

Refusal 4

Branch has never opened a Miller Trust / QIT account

What to say: It is a routine dedicated account the trustee manages, holding only the beneficiary's income. Ask for a full-service branch or the bank's trust department; community banks and credit unions are often more flexible. The account need not be a complex trust account — only the beneficiary's income goes in and almost all of it goes out each month.

Bring: FSSA bank memo

If the branch still won't open it

Ask for the bank's trust department, or switch to a community bank or credit union — their account opening tends to involve a human review rather than a screen-driven template, so they accommodate unusual account types more readily. The account itself is ordinary: a dedicated checking account titled to the trust, opened with the beneficiary's Social Security number.

Common questions

Do you need an EIN to open a Indiana Miller Trust account?: Indiana publishes an official 'What to tell the bank' memo stating that a Miller trust is established with the beneficiary's Social Security number and does NOT use an EIN — it is a grantor trust under IRC §671, and the memo reproduces the IRS Internal Revenue Manual instruction not to assign an EIN to a Miller-type trust. The memo also states that a general financial or health-care Power of Attorney should be sufficient to establish the trust. Hand the branch this FSSA memo if they ask for an EIN; only Indiana and New Jersey publish one.
Do you need a lawyer to open a Indiana Miller Trust bank account?: No. Indiana Family and Social Services Administration does not require legal representation to open the account. If a branch insists, that is a bank-policy stance, not a Medicaid rule — escalate to the bank's trust department or use a community bank or credit union. For advice on your specific situation, consult a Indiana-licensed elder-law attorney.