Who is responsible for paying the income tax for the alterable trust?

Throughout the lifetime of the Founder, the Alterable Trust does not function as an independent taxpayer, and the Founder must include all sources of income earned by the trust and any corresponding deductions on his or her personal income tax return. If the Founder also serves as a Trustee or co-Trustee of the Alterable Trust, the Founder’s social security number is used as the trust’s taxpayer identification number. In cases where the Founder is not a Trustee, the Alterable Trust must obtain a separate taxpayer identification number and will be obligated to file a distinct income tax return (unless no income is earned during that tax year), though the Founder remains accountable for the payment of income taxes during his or her lifetime.