Estate Planning Information
Reissuing Savings Bonds to a Trust
How to Reissue Bonds to a Trust
At this time, the following information on trust registration applies only to paper bonds, not electronic bonds registered on TreasuryDirect.
- A PD F 1851 must be signed by everyone named in the current registration of the bonds, in the presence of an authorized certifying officer, except that the signature of a beneficiary is not required for EE, HH, or I Bonds.
- If one of two people named on the bonds is deceased, then the PD F 1851 and a certified copy of the death certificate must be provided. The death certificate is not needed if the deceased person is a beneficiary named on EE, HH, or I Bonds.
- Pay special attention to item 5 on the PD F 1851 as it concerns tax matters.
Additional Requirements for Reissue of HH/H Bonds to a Trust
When Series HH/H Bonds are reissued to a trust, the new owner must certify that the taxpayer identification number is correct and must not be subject to backup withholding. Certification is accomplished by completing an IRS Form W-9 or a similar certification statement on the PD F 1851 (reissue application).
Who is responsible for signing the Form W-9:
- If an SSN is provided to identify the trust, the Form W-9 must be filled out and signed by the person to whom the SSN belongs.
- If an employer identification number is provided to identify the trust, one of the trustees must complete and sign the Form W-9. The certification statement is incorporated in the most recent versions of the PD F 1851; therefore, if the person whose certification is required has joined in signing the PD F 1851 and provided the appropriate taxpayer identification number on that form, a separate Form W-9 will not be required.
When Direct Deposit is Required
When Series HH Bonds bearing issue dates of October 1989 and thereafter are reissued to a personal trust, a trustee must complete and sign an SF 1199A providing the appropriate direct deposit information for semiannual interest payments.
The forms mentioned above are available at financial institutions in the United States.
Where to Submit Requests for Reissue
The bonds, PD F 1851, IRS Form W-9, and SF 1199A (if appropriate), and any required evidence should be submitted to your Treasury Retail Securities Site.
How to Redeem Bonds Belonging to a Trust
When bonds are registered in the name of a trust, the trustee(s) requests payment. Local banks are authorized to redeem bonds registered in the name(s) of the trustee(s) of a personal trust.