Discussion:Is the Household Employer the Trust or Beneficiary

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Discussion Forum Index --> Advanced Tax Questions --> Is the Household Employer the Trust or Beneficiary


Discussion Forum Index --> Tax Questions --> Is the Household Employer the Trust or Beneficiary

Sfbcpa (talk|edits) said:

9 June 2014
I have a new special needs trust client, who are now hiring an in home caregiver. The other new special needs trust clients that I have had an EIN for the trust and another EIN for the beneficiary which I located on Schedule H attached to his/her Form 1040. My question is why does a separate EIN need to be obtained for the beneficiary as the employer vs. having the trust as the employer? It is a grantor special needs trust. The instructions on Form SS-4 do say that the individual should apply for the EIN as the household employer unless the trust qualifies as a household employer. I have no idea what would qualify it as such. Anyone have experience with this?

To join in on this discussion, you must first log in.
Personal tools