In general, an irrevocable trust is not considered a natural person since the grantor has no control over the trust and the trust is treated as a separate legal entity. The grantor of the trust can be a natural person but the trust itself is not considered one. An irrevocable trust does, however, have certain rights and advantages that are similar to those of a natural person. For example, the trust can enter into contracts and own property, and it can also be responsible for filing taxes and other financial obligations.