What form do I need to change the name of the trustee on my trust? The trust hasn't changed, just the trustee.

[84dgreen]

My grandparents created a trust for me and made my mother the trustee.  In 2011, my mother resigned as trustee and made me the trustee of my own trust.  The IRS still lists my mother as trustee, who is now deceased.  What form do I use to change the name of trustee with IRS?

[bwa]

Why do you want to change it?  Despite the change in trustee, the Trust still survives with the same EIN.  That's not a reason for a name change.

[84dgreen]

So as far as the IRS is concerned, it doesn't matter that the trustee is now deceased?

[bwa]

Correct, except that if you're the trustee, I hope you're not deceased.  The trustee has changed, is you, and is very much alive.  The former trustee apparently died.  There is no need to advise the IRS of that.

[84dgreen]

ok thank you so much.

[jetsrick]

However, absent name change being processed, IRS understandably continues to reflect initial trustee's name in correspondence, including refund checks. Now try and cash that check at bank with someone else's name on it. Been there, done that - not a fun process.

[Sachelis]

I think you *do* need to notify the IRS. I'm in a similar situation and when I called the IRS for assistance with the trust, they wouldn't talk to me because I wasn't the trustee. I think it is the IRS form 56, but I'm uncertain.

[Anonymous_]

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@Sachelis wrote:

I think it is the IRS form 56, but I'm uncertain.

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The notification to the IRS would be made on Form 56. 

[gregHI]

To change the trustee, you need to submit IRS form 8822-B, "Change of Address or Responsible Party" naming yourself as the New responsible party.  I was instructed by an IRS service representative over the phone on how to change the trustee for a trust EIN.

[Triman]

Use Form 56 to change a Trustee.  Form 8822-b  is NOT the form to use. Per the IRS, 01/14/22