A special needs trust is one you set up to provide for a loved one with a disability. This type of irrevocable trust -- one whose terms cannot be changed -- supplements the public assistance a person with a disability is eligible for, keeping her above the poverty level and able to afford additional care. The trustee who oversees the assets of the trust is responsible for determining when it is appropriate to reach into the special needs fund to pay for something not covered by government benefits. To create a trust, you must first obtain an employer identification number from the Internal Revenue Service.
Go to the IRS website to apply for an employer identification number (EIN) online. When you choose this option, you receive an EIN immediately after submitting your application. Among other information, the EIN request form asks for the name of the trust’s responsible party -- the trustee -- and his tax identification number. You also need to indicate that the application is for a trust. Print your confirmation notice and use it to open the special needs trust fund.Step 2
Call the IRS at 800-829-4933 to apply for the EIN by phone. After you provide the required answers, the IRS representative will issue the identification number to you during the call. If you live outside of the United States, call 267-941-1099 to apply for the EIN by telephone.Step 3
Download Form SS-4 on the IRS’s website to receive an EIN by mail. Answer the questions that apply to the special needs trust, such as the name and taxpayer’s number of the responsible party. Provide contact information and check the box that indicates the application is for a trust. Mail Form SS-4 to: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH, 45999 if the trust is to be managed from within one of the 50 states. Otherwise, send the application to: Internal Revenue Service, Attn: EIN International Operation, Philadelphia, PA, 19255.Step 4
Complete Form SS-4 and fax it to 859-669-5760. If the trust is to be administered from a location other than one of the 50 states, fax the application to 267-941-1040. The IRS sends the EIN to you by mail.
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