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

DHHS Form 905 puts the trust account in the names of the applicant/beneficiary and the trustee only, and does not specify a separate tax identification number. A Miller-type income trust is a grantor trust reported under the beneficiary's Social Security number — the trust itself does not create an EIN. (South Carolina's forms do not state a tax-ID requirement; this reflects standard IRS treatment of a grantor income trust, so if a bank asks, the beneficiary's SSN is the identifier.) The account need not be opened through a bank's trust department.

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

No. South Carolina Department of Health and Human Services 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 South Carolina-licensed elder-law attorney.

SC · Guide Last reviewed 2026-06-24

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

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

Why the bank says no

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

Refusal 1

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

What to say: DHHS Form 905 opens the account in the names of the applicant/beneficiary and the trustee, and does not require a separate tax ID. A Miller-type income trust is a grantor trust reported under the beneficiary's Social Security number, so the SSN is the identifier. Show the branch DHHS Form 905 and the Form 906 account guidance.

Bring: DHHS Form 905 (Income Trust Agreement) and DHHS Form 906 (Income Trust Information)

Refusal 2

Branch sends you to its trust department

What to say: Per DHHS Form 905, the account does not have to be established through a bank's trust department — it is an ordinary separate account in the names of the applicant/beneficiary and the trustee, holding only the applicant's income. Ask the retail desk to open a separate, separately-identifiable account.

Bring: DHHS Form 905 (account requirements)

Refusal 3

Branch is unsure how to title the account or who may be on it

What to say: The account may be in the name of the applicant/beneficiary and their trustee only, and it must be separately identifiable so the only money in it is the applicant's income. An existing account may be designated or a new one opened.

Bring: DHHS Form 905 / DHHS Form 906 (account titling)

Refusal 4

Branch is unsure how income should arrive in the account

What to say: South Carolina allows the income to flow in by direct deposit, by depositing the check, or by transfer from another account — whatever is reliable. The key requirement is that the income flows through the trust account every month coverage is sought; set up the method early in the month.

Bring: DHHS Form 906 (Trustee Checklist — Income Trust Bank Account)

Refusal 5

Branch has never opened an Income Trust account

What to say: It is a routine, separately-identifiable checking account the trustee manages, holding only the applicant's income and paying toward care each month. Ask for a full-service branch; community banks and credit unions are often more flexible. SCDHHS reviews the trust itself — the bank only provides 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 South Carolina Miller Trust account?: DHHS Form 905 puts the trust account in the names of the applicant/beneficiary and the trustee only, and does not specify a separate tax identification number. A Miller-type income trust is a grantor trust reported under the beneficiary's Social Security number — the trust itself does not create an EIN. (South Carolina's forms do not state a tax-ID requirement; this reflects standard IRS treatment of a grantor income trust, so if a bank asks, the beneficiary's SSN is the identifier.) The account need not be opened through a bank's trust department.
Do you need a lawyer to open a South Carolina Miller Trust bank account?: No. South Carolina Department of Health and Human Services 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 South Carolina-licensed elder-law attorney.