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Spousal trust

Lansing, MI |

Does a spouse trust have to have its own EIN number when you set up the spousal trust. How is the spousal trust taxed?

Attorney Answers 2


  1. I am not sure I understand your question. A spouse's trust within your trust? Or does each spouse have their own trust? Generally, with a revocable trust, you use your individual social security numbers for your trust during lifetime. Upon death, the trust becomes irrevocable and can no longer use the social security number of the decedent. At that time, an EIN must be obtained.

    If that does not answer your question, please feel free to post additional details.

    James Frederick

    ***Please be sure to mark if you find the answer "helpful" or a "best" answer. Thank you! I hope this helps. ***************************************** LEGAL DISCLAIMER I am licensed to practice law in the State of Michigan and have offices in Wayne and Ingham Counties. My practice is focused in the areas of estate planning and probate administration. I am ethically required to state that the above answer does not create an attorney/client relationship. These responses should be considered general legal education and are intended to provide general information about the question asked. Frequently, the question does not include important facts that, if known, could significantly change the answer. Information provided on this site should not be used as a substitute for competent legal advice from a licensed attorney that practices in your state. The law changes frequently and varies from state to state. If I refer to your state's laws, you should not rely on what I say; I just did a quick Internet search and found something that looked relevant that I hoped you would find helpful. You should verify and confirm any information provided with an attorney licensed in your state. I hope you our answer helpful!


  2. There would be a written document stating that a spousal trust has been created. The spousal trust needs to have its own EIN if it becomes irrevocable or sometimes even when it is revocable depending on who the trustee is.

    The trust income is taxed depending on the terms of the trust. If the trust requires the income to be distributed to the beneficiary, the beneficiary receives a K-1 and reports it on their 1040. If the trust gives discretion to hold the income in trust and there is no distribution during the tax year, the income may be taxed at the trust level.

    You should really talk to an attorney. Most will give you a free consultation.

    This answer is intended to provide legal information, not legal advice. Legal advice should be provided by licensed attorney only after full disclosure of all facts. If you desire a no-obligation consultation to obtain legal advice, please contact me at 586-268-4463.

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