Do You Need an EIN for a Miller Trust in Ohio?
The QIT account uses the beneficiary's Social Security number — no separate EIN is required. The ODM trust instrument states that the identification number for the QIT is the primary beneficiary's Social Security number, and the attached Certification of Trust (under ORC 5810.13) repeats that the taxpayer identification number for the trust is the beneficiary's SSN. A Miller-type/QIT is a grantor trust reported under the grantor's SSN; banks that ask for an EIN can be shown the trust instrument and the Information Packet's 'Trust Bank Account' section, which directs that the account be established with the recipient's Social Security number. That is the rule for a Ohio 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 Ohio and what to do if a branch's requirement differs from what ODM 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 ODM 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 ODM'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 Ohio 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 Ohio for the other refusals families hit, and the full step-by-step setup.
Common questions
- Do you need an EIN to open a Ohio Miller Trust account?
- The QIT account uses the beneficiary's Social Security number — no separate EIN is required. The ODM trust instrument states that the identification number for the QIT is the primary beneficiary's Social Security number, and the attached Certification of Trust (under ORC 5810.13) repeats that the taxpayer identification number for the trust is the beneficiary's SSN. A Miller-type/QIT is a grantor trust reported under the grantor's SSN; banks that ask for an EIN can be shown the trust instrument and the Information Packet's 'Trust Bank Account' section, which directs that the account be established with the recipient's Social Security number.