TIN on joint trust

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Question:

If there is more than one grantor/trustee, as in a joint trust, upon the death of the grantor whose SSN was used, can the SSN of the surviving grantor then be used?

Answer:

A. Yes, if the trust continues as a revocable trust, but that is a big "if." If it still qualifies as a “grantor trust” under IRS rules, it is permissible to use the remaining grantor’s SSN as the TIN.
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