Do you need an EIN to open an 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 an 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 an 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 QIT bank account in Indiana, expect the branch to hesitate — there's no published list of banks that offer QIT accounts, because most branches have never opened one, 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 an 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 an 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 opening with the right language and handing over the right FSSA document.

Why a bounced visit is worse than an afternoon lost: there is no back-dating — the trust has to be signed, funded, and bring income under the CMS January 2026 figures cap, all in the same calendar month. A refused account you can't resolve before the month closes doesn't cost a day, it costs the whole month — Indiana private-pay care runs $8,486–$10,357/month. That's the actual stake behind getting the first attempt right.

What the conversation needs to establish

Whatever words you use, a conversation that actually works gets four things on the table clearly — this is what to make sure lands, not a script to memorize:

This is an irrevocable trust — specifically a Qualified Income Trust authorized under Indiana Medicaid policy (Indiana Health Coverage Programs Eligibility Policy Manual §2615.75.15 (Certain Trusts Receiving Special Consideration); 405 IAC 2-3-29 (Qualified Income Trust / Miller Trust)) and federal law at 42 U.S.C. § 1396p(d)(4)(B).
You have the trust document signed and dated in hand.
The account should be titled exactly as the trust is named, using the applicant's Social Security number for IRS reporting.
The trustee is the only authorized signer.

The kit includes the exact word-for-word opening line built around these four points — tested language that gets a teller nodding instead of reaching for a manager, not a paraphrase you have to construct yourself at the counter — plus a printable version to hand across.

If that doesn't work: the 4 refusals families hit most

Here's what's actually going on with each, backed by FSSA's own published guidance.

Refusal 1

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

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.

Document to 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

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.

The full response — and the specific document to bring for this one — is in the kit.

Refusal 3

Branch is unsure what kind of account this is

It is an ordinary account that takes a monthly deposit and pays monthly bills, and is nearly depleted at the end of each month.

The full response — and the specific document to bring for this one — is in the kit.

Refusal 4

Branch has never opened a Miller Trust / QIT account

It is a routine dedicated account the trustee manages, holding only the beneficiary's income.

The full response — and the specific document to bring for this one — is in the kit.

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.

Still stuck after that? The kit includes a one-page resolution letter, already addressed to "the branch manager" and formatted to hand across the counter — citing Indiana Health Coverage Programs Eligibility Policy Manual §2615.75.15 (Certain Trusts Receiving Special Consideration); 405 IAC 2-3-29 (Qualified Income Trust / Miller Trust) and 42 U.S.C. § 1396p(d)(4)(B) so their own compliance team can verify it independently instead of taking your word for it — plus a pre-visit checklist listing every document in the order tellers actually ask for them.

The Indiana denial traps that cost families a month of coverage

Most denials are paperwork, not eligibility. This free one-pager lists every FSSA denial trap with the citation behind it — emailed now. We'll also send 4 short follow-ups over the next 3 weeks (the bank step, the trustee role, when to call an attorney) — then we stop. No ongoing newsletter.

Common questions

Do you need an EIN to open an 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 an 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 an Indiana-licensed elder-law attorney.