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.

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

No. Ohio Department of Medicaid 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 Ohio-licensed elder-law attorney.

OH · Guide Last reviewed 2026-06-23

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

When you open a Miller Trust account in Ohio, 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 Ohio QIT is set up using the beneficiary's Social Security number, not an EIN. Below are the 5 refusals Ohio families hit most often and exactly what to say to each — every response is backed by ODM's own published guidance.

Why the bank says no

Opening a Ohio 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 ODM document and asking for the right account type. Below are the 5 refusals families hit most often in Ohio.

Refusal 1

Branch requests a tax ID (EIN) for the trust

What to say: A QIT is opened with the beneficiary's Social Security number — no EIN is required. The ODM trust instrument states the identification number for the QIT is the primary beneficiary's SSN, and the Certification of Trust repeats that the trust's taxpayer identification number is the beneficiary's SSN. Ask the branch to open the account in the name of the trust using the beneficiary's SSN for IRS reporting.

Bring: Printed copy of the ODM QIT trust instrument (identification-number line) and the ODM QIT Information Packet, 'Trust Bank Account' section

Refusal 2

Branch is unsure how to title the account or which document opens it

What to say: Per ODM's Information Packet, the account is titled as the Qualified Income Trust of the Medicaid recipient, and the Certification of Trust (under ORC 5810.13) — not the full trust instrument — is used to open the account. It is an ordinary checking account that will hold only the beneficiary's income.

Bring: ODM QIT trust instrument Certification of Trust page + Information Packet, 'Trust Bank Account' section

Refusal 3

Branch insists on a large opening deposit or minimum balance

What to say: ODM's Information Packet notes some institutions require a small initial deposit to open the account, which is allowed; thereafter only the beneficiary's income is deposited. Total trust administration and bank fees are limited to fifteen dollars per month under the rule, so a low- or no-minimum checking account is appropriate.

Bring: ODM QIT Information Packet, 'Trust Bank Account' section; OAC 5160:1-6-03.2(E)(4)

Refusal 4

Branch has never opened a QIT / Miller Trust account

What to say: It is a routine dedicated checking account the trustee manages, with almost all funds distributed each month. Ask for a full-service branch or the bank's trust department if the retail desk cannot open it; community banks and credit unions are often more flexible because account opening involves a human review.

Refusal 5

Branch instructs the customer to bring an attorney

What to say: This is a bank-policy stance, not an ODM requirement. ODM publishes the QIT template for individuals to complete themselves; its Information Packet says consulting an attorney is 'a good idea,' not a requirement. Either escalate to the bank's trust department or switch to a community bank or credit union willing to open the account.

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 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.
Do you need a lawyer to open a Ohio Miller Trust bank account?: No. Ohio Department of Medicaid 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 Ohio-licensed elder-law attorney.