grantor trust 1041 no ein

[cgordon]

how do I e file a grantor trust that does not have an EIN but uses the grantor's SSN

[PhoebeRoberts]

All the activity is reported directly on the grantor's 1040.

[BobKamman]

You don't.  But most of the time the Form 1041 is not required.  Why do you think it is? I have one grantor trust for which I file a 1041 (with no entries beyond the entity section, just an attachment showing what items are being reported on the grantor's return) because the trustee is a professional fiduciary, not the grantor.  I'm not even sure that is necessary, but that's the way it has always been done.  

[cgordon]

Bob

Thanks for replying. Normally, I too disregard the 1041 filing but the client's estate attorney advised the client to file the return with the SSN and rejected obtaining an EIN.  I was asking the question from a mechanical viewpoint.

[BobKamman]

From a mechanical viewpoint, I would avoid throwing anything at the attorney.  Raising a middle finger might suffice.  Meanwhile, tell your client to ask the attorney for a referral to a preparer who is less informed than you.  

[cgordon]

Bob

Thanks for the laugh, I can tell its deep into tax season.

[BobKamman]

I figured out the reason we have been filing the 1041 for this grantor trust is that it has an EIN and that is what Fidelity uses for their 1099 package.  Oddly enough, the name of the trust has "irrevocable" in it, but that doesn't keep it from being a grantor trust.  (The terms let the grantor do whatever she wants.)