Yes, most trusts need their own Employer Identification Number (EIN). A trust needs an EIN as soon as the IRS treats it as a separate taxpayer from the person who created it, which usually happens either when an irrevocable trust is funded or when a revocable trust’s grantor dies. A living revocable trust is the main exception: while the grantor is alive, the trust uses the grantor’s Social Security number and needs no separate ID.
Which Trusts Need an EIN
The rule traces back to Form 1041, the federal income tax return for estates and trusts. Any trust required to file Form 1041 must have its own EIN.1Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025) – Section: EIN In practice, that captures:
- Irrevocable trusts. A standard irrevocable trust is its own taxpayer from the moment it’s funded. It earns income, owes tax on that income, and files its own return.
- Revocable trusts after the grantor dies. The trust becomes irrevocable at death, and the deceased grantor’s SSN can no longer serve as the trust’s tax ID.2Internal Revenue Service. Employer Identification Number
- Any domestic trust with taxable income for the year. The filing requirement itself triggers the EIN requirement.3Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025) – Section: Who Must File
- Trusts that distribute income to beneficiaries. The trust reports distributions on Schedule K-1, and the beneficiaries use that to report on their personal returns.4Internal Revenue Service. About Form 1041, U.S. Income Tax Return for Estates and Trusts
Banks and brokerages also typically require a trust EIN before opening an account in the trust’s name, even if the trust itself might otherwise qualify for an exception on its tax filing.
Which Trusts Do Not Need an EIN
A revocable living trust needs no separate EIN while the grantor is alive and competent. The IRS treats it as an extension of the grantor, so trust income and deductions flow onto the grantor’s personal Form 1040 under the grantor’s SSN, and the trust files no return of its own.5Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025) – Section: Grantor Type Trusts
The same treatment covers a category people often miss: irrevocable grantor trusts, sometimes called intentionally defective grantor trusts (IDGTs). These are irrevocable by design, but the trust document keeps the grantor on the hook for income tax. Because the income still belongs to the grantor for tax purposes, these trusts use the grantor’s SSN and do not get their own EIN.6ACTEC Foundation. Grantor Trusts: Tax Returns, Reporting Requirements and Options Being irrevocable is not what forces the EIN. Being a separate taxpayer is.
Incapacity does not change this either. If you step in as successor trustee because the grantor is incapacitated but still alive, the trust keeps using the grantor’s SSN. A new EIN is required only when the grantor actually dies.
One Note on Combined Estate and Trust Filings
When a grantor with a revocable trust dies and also leaves a probate estate, the trustee and executor can jointly elect under Internal Revenue Code Section 645 to treat the trust as part of the estate for income tax purposes, filing one Form 1041 instead of two.7Office of the Law Revision Counsel. 26 U.S. Code 645 – Certain Revocable Trusts Treated as Part of Estate Even with this election, both the trust and the estate still need their own EINs. The election doesn’t eliminate the EIN requirement for either one.
How to Apply for a Trust EIN
The EIN is free. The IRS charges nothing, and every legitimate application goes directly to the IRS. Third-party sites that charge fees, sometimes up to $300, are filing the same free application for you and keeping the difference. The FTC has specifically warned consumers about them.8Federal Trade Commission. FTC Warns Operators of Websites that Charge for an Employer Identification Number and Claim Affiliation with the IRS
For a domestic trust, the fastest route is the IRS online application at irs.gov, which issues the EIN immediately. The tool is open Monday through Friday 6:00 a.m. to 1:00 a.m. Eastern, Saturday 6:00 a.m. to 9:00 p.m., and Sunday 6:00 p.m. to midnight. Sessions time out after 15 minutes of inactivity, and only one EIN is issued per responsible party per day.9Internal Revenue Service. Get an Employer Identification Number
If you can’t use the online tool, you can fax a completed Form SS-4 to 855-641-6935. Include a return fax number and the IRS will typically fax your EIN back within four business days. Mailing Form SS-4 to the IRS in Cincinnati takes about four weeks, and the IRS notes that high inventory can add more time.2Internal Revenue Service. Employer Identification Number
Applicants whose principal place of business is outside the United States cannot use the online tool. They can apply by phone at 267-941-1099 (Monday through Friday, 6 a.m. to 11 p.m. Eastern), by fax, or by mail.2Internal Revenue Service. Employer Identification Number
What to Have Ready Before You Apply
Whether you file online or on paper, Form SS-4 asks for the same core details. Have these in front of you:
- The trust’s legal name, exactly as it appears in the trust document.
- The responsible party. For a trust, this is normally the grantor, owner, or trustor, and it must be an individual rather than an entity. You’ll need their name and SSN or ITIN.10Internal Revenue Service. Responsible Parties and Nominees
- A mailing address for IRS correspondence.
- The type of entity. Select “Trust” on Line 9a of Form SS-4 and enter the grantor’s taxpayer identification number.11Internal Revenue Service. Form SS-4 Application for Employer Identification Number
- Reason for applying. Check “Created a trust” and specify the type, such as irrevocable or testamentary.12Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
- The date the trust was funded, or the date it was required to obtain an EIN under Treasury Regulation 301.6109-1(a)(2), such as the grantor’s date of death for a formerly revocable trust.
A trustee can authorize an attorney, CPA, or other representative to complete the application through the third-party designee section on Form SS-4. That authority ends once the EIN is issued, and the official assignment notice still goes to the trust.13Internal Revenue Service. Instructions for Form SS-4 Application for Employer Identification Number (EIN)
Filing Deadlines Once the Trust Has an EIN
Form 1041 is due by the 15th day of the fourth month after the close of the trust’s tax year. For a calendar-year trust, that’s April 15.14Internal Revenue Service. Forms 1041 and 1041-A: When to File Extensions are available, but apply for the EIN well in advance so you aren’t racing the deadline.
The failure-to-file penalty is 5% of the unpaid tax for each month the return is late, capped at 25%. If the return is more than 60 days late, the minimum penalty is $525 or the total tax due, whichever is less, and interest accrues on top.15Internal Revenue Service. 2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1 The IRS can waive penalties for reasonable cause, but not knowing an irrevocable trust needed an EIN is a weak argument.
Updating or Closing a Trust EIN
If the responsible party changes, say a new trustee takes over, the trust must notify the IRS within 60 days by filing Form 8822-B. Address changes go on the same form.16Internal Revenue Service. Form 8822-B Change of Address or Responsible Party – Business Keeping this current matters because IRS notices will keep going to the old address while penalties and interest accrue.
The EIN itself is permanent. The IRS cannot cancel it, but you can deactivate it once the trust has made its final distributions. Send a letter with the trust’s EIN, legal name, address, the original assignment notice if you have it, and the reason for closing to the IRS office in Kansas City or Ogden.17Internal Revenue Service. If You No Longer Need Your EIN File any outstanding returns and pay what’s owed first, and check the “Final return” box on the last Form 1041 so the IRS stops expecting future filings.