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Who pays the income tax for the revocable trust?

During the Grantor’s lifetime, the Revocable Trust is not a separate taxpayer, and the Grantor must include all items of income earned by the trust and all corresponding deductions on his or her personal income tax return.  When the Grantor is also a Trustee or co-Trustee of the Revocable Trust, the Grantor’s social security number serves as the taxpayer identification number of the trust.  When the Grantor is not a Trustee, the Revocable Trust must apply for a separate taxpayer identification number and the trust will be required to file a separate income tax return (unless there is no income for that tax year), although the Grantor is still responsible for the payment of income taxes during his or her lifetime.