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Complete the form by signing your name as the trustee and dating the form. For example, you could sign the W-9 as John Doe, Trustee of the Jane Doe Irrevocable Trust dated Jan. 1, 2010." Provide the beneficiaries with a copy of the W-9 as needed.
Grantor trust status can apply to either a revocable or an irrevocable trust. Under the general rule, the trust serves as an information reporter. The trust must obtain its own taxpayer identification number (TIN). However, income is not reported on the trust's Form 1041.
Grantor Trusts. As a general rule, grantor revocable trusts do not need a separate EIN. The trust's income is reported under the grantor's SSN because the grantor may, at any time, revoke the trust and regain possession of the property.
The trustee is required to obtain a W-9 to verify grantor's taxpayer identification number. This method is most commonly used with revocable trusts which are also grantor trusts for income tax purposes.
If you set up an irrevocable trust, you must fill out a W-9 form so that the IRS can grant you a taxpayer identification number for your trust. Provide the name of the trust at the top of the form where the IRS asks for a name. Do not put the name of the trustee in this space, just the name of the trust.