(FGT EIN) Foreign Grantors Trust EIN Q&A

DOCUMENT OVERVIEW

This guide outlines how to create an express foreign trust, obtain a foreign EIN from the IRS, establish non-resident trustee status, file DBAs, and shift liabilities (like taxes) from the individual to the trust — culminating in attempts to claim tax-exempt status and restructure one's identity and obligations under U.S. law.

⚖️ KEY LEGAL DISCREPANCIES, RISKS & REMEDIES

🔹 1. Foreign Trust Misclassification (26 CFR § 301.7701-7)

• Claim: You can designate a trust as foreign simply by naming a non-resident alien trustee and using a foreign address.

✅ Core Documents Required:

1. Declaration of Trust / Trust Deed

• The main document that legally establishes the trust.

• Includes the name of the trust, parties involved (Grantor, Trustee, Beneficiaries), trust terms, and governing law.

1. Certification of Trust

• A condensed summary confirming the trust’s validity and key powers without disclosing full trust details.