</p> <p>For tax purposes, does a grantor trust use a different taxpayer identification number or the grantor’s social security number? It depends. This blog explains.</p> <p><b>Stephen C. Hartnett, J.D., LL.M.<br></b>Associate Director of Education<br>American Academy of Estate Planning Attorneys, Inc.<b><br></b>9444 Balboa Avenue, Suite 300<br>San Diego, California 92123<br>Phone: (800) 846-1555<br><a href="https://www.aaepa.com">www.aaepa.com</a></p> <div class="abh_box abh_box_down abh_box_business"><ul class="abh_tabs"> <li class="abh_about abh_active"><a href="#abh_about">Author</a></li> <li class="abh_posts"><a href="#abh_posts">Recent Posts</a></li></ul><div class="abh_tab_content"><section class="vcard author abh_about_tab abh_tab" itemscope itemprop="author" itemtype="http://schema.org/Person" style="display:block"><div class="abh_image" itemscope itemtype="http://schema.org/ImageObject"><a href = "https://www.aaepa.com/author/steveh/" class="url" title = "Steve Hartnett" > <img width="250" height="310" src="data:image/svg+xml,%3Csvg%20xmlns='http://www.w3.org/2000/svg'%20viewBox='0%200%20250%20310'%3E%3C/svg%3E" class="photo" alt="Steve Hartnett" 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Spousal Gift-Splitting</a><span> - January 11, 2022</span> </li></ul></div></div> </section></div> </div><div class='heateorSssClear'></div><div class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' data-heateor-sss-href='https://www.aaepa.com/2013/07/grantor-trust-reporting/'><div class='heateor_sss_sharing_title' style="font-weight:bold" >SHARE</div><div class="heateor_sss_sharing_ul"><a aria-label="Facebook" class="heateor_sss_facebook" href="https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fwww.aaepa.com%2F2013%2F07%2Fgrantor-trust-reporting%2F" title="Facebook" rel="nofollow noopener" target="_blank" style="font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle"><span class="heateor_sss_svg" style="background-color:#3c589a;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 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