The term "grantor trust" is typically used to mean that the grantor to the trust is still the owner of the trust for income tax purposes. This means that all of the income of the trust is taxable to the grantor. If it is a revocable grantor trust, the trust is not required to file a tax return. If it is an irrevocable grantor trust, the trust is required to file some kind of tax return even though all the income is reported by the grantor on his personal income tax return. See the links below for further information. Gardner Estate & Trust, CPA can help you with these tax filings.