Do Trusts Have EIN Numbers? When to Apply and How to Close

Yes, most trusts have their own Employer Identification Number. Trusts do have EIN numbers whenever they operate as a separate taxable entity, which generally means the trust is irrevocable, or a revocable trust whose grantor has died. A living revocable trust with the grantor still alive is the main exception and can usually keep using the grantor’s Social Security number instead.

When a Trust Needs Its Own EIN

A trust must have an EIN whenever it is required to file Form 1041, the federal income tax return for estates and trusts. That filing requirement kicks in if the trust has any taxable income for the year, or gross income of $600 or more, whether or not tax is owed.¹ Every trust that files Form 1041 needs an EIN.²

The three situations that most often force a trust to get its own number:

Irrevocable trusts. Because the grantor has permanently given up control of the assets, the trust is its own taxpayer and needs its own identifier.
Death of a revocable trust’s grantor. A revocable living trust typically runs under the grantor’s Social Security number while the grantor is alive. Once the grantor dies, the trust can no longer use that SSN, and the trustee must obtain an EIN.³
Grantor trusts that don’t use the IRS-approved reporting shortcut. Some trusts are still treated as belonging to the grantor for tax purposes, but if the trustee doesn’t report income directly under the grantor’s SSN using Optional Method 1, the trust needs its own EIN.⁴

When a Living Revocable Trust Can Skip the EIN

A revocable living trust whose grantor is still alive can often skip the EIN entirely. Under Optional Method 1, the trustee gives every income payer the grantor’s name and Social Security number instead of a separate trust tax ID. The grantor then reports all trust income on their personal Form 1040, and no Form 1041 is filed. As long as the trust keeps reporting this way, it doesn’t need an EIN.⁵

Two conditions apply. The grantor must give the trustee a signed Form W-9, and the trustee must give the grantor an annual statement showing all income, deductions, and credits of the trust so the grantor can include them on their personal return.⁵ If the grantor dies or the trust becomes irrevocable, this method no longer applies, and the trustee has to obtain an EIN.

What You Need Before Applying

Pull the following from the original trust document before starting the application:

The legal name of the trust, taken exactly from the trust instrument. This often reads something like “The John Smith Revocable Trust dated March 15, 2020.” Matching the trust document prevents problems on later tax filings.⁶
The date the trust was created or funded.
The type of trust: testamentary (created by a will), inter vivos (created during the grantor’s lifetime), or another type such as a charitable or split-interest trust.⁶
A mailing address where the IRS can send tax notices, usually the location where the trust is administered.

The Responsible Party

Every EIN application has to identify a responsible party: the person who owns, controls, or manages the trust’s funds and assets. For a trust, this is usually the grantor, owner, or trustee.⁷ The responsible party must be an individual, not an entity (with a narrow exception for government entities), and must provide a valid taxpayer identification number such as a Social Security number.

If the responsible party changes later, for example when a successor trustee takes over, the new responsible party has to file Form 8822-B with the IRS within 60 days to update the records.⁷

How to Apply

The IRS issues the EIN at no cost through every application method. Be cautious of third-party websites that charge a fee. The IRS warns that you should never have to pay for an EIN.⁸

Online

The IRS online portal is the fastest option and issues the EIN immediately. The tool is available Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.⁸ The session expires after 15 minutes of inactivity and you cannot save your progress, so have your trust information ready before you start. Only one EIN can be issued per responsible party per day through any method.⁹

Fax, Mail, and Phone

You can also submit a completed Form SS-4 by fax or mail. Faxed applications typically receive a response within four business days if you include a return fax number. Mailed applications take roughly four to five weeks.⁶ If the trust’s principal place of administration is outside the United States, you can apply by phone at 267-941-1099 during weekday business hours Eastern time.⁹

If the EIN Doesn’t Arrive Before a Filing Deadline

If the trust’s tax return is due before the EIN comes through, you can still file on time. Write “Applied for” and the date you submitted your application in the EIN space on Form 1041.² This is most likely to come up if you applied by mail, given the four-to-five-week processing time.

What You Use the EIN For

Once the IRS assigns the number, it sends a CP 575 confirmation notice. Keep it with the trust’s permanent records. Financial institutions often ask for it (or the number itself) before they will open bank accounts, brokerage accounts, or other financial profiles in the trust’s name. The EIN also lets the trustee retitle real estate or vehicles into the trust.

For annual tax compliance, the EIN goes on Form 1041, which reports the trust’s income, deductions, and distributions. It also appears on each Schedule K-1 the trustee provides to beneficiaries, showing their individual share of the trust’s income for the year.¹⁰ Using the EIN consistently keeps the trust’s identity separate from the trustee’s personal finances.

Penalties for Skipping or Missing Compliance

Operating without an EIN when one is required, or filing late once you have it, can trigger several financial consequences:

Backup withholding. If the trust cannot give a valid taxpayer identification number to banks, brokerages, or other payers, those institutions must withhold 24% of payments such as interest, dividends, and rents.¹¹
Late-filing penalty. Failing to file Form 1041 on time carries a penalty of 5% of the unpaid tax for each month or partial month the return is late, up to a maximum of 25%. If the return is more than 60 days late, the minimum penalty is $525 or the total tax due, whichever is less.¹²
Late-payment penalty. Not paying the tax when the return is filed adds a separate 0.5% of the unpaid balance per month, up to 25%.²
Incorrect or late Schedule K-1. Failing to give a beneficiary a correct K-1 on time can cost $340 per form. If the failure is intentional, the penalty rises to $680 per form or 10% of the amounts that should have been reported, whichever is greater.¹³

Closing the EIN When the Trust Ends

When a trust has distributed all its assets and has no reason to keep going, the trustee wraps up by filing a final Form 1041. Check the “Final Return” box in Item F on the first page, and mark the “Final K-1” box on each beneficiary’s Schedule K-1.² Any unused deductions or loss carryovers at termination generally pass through to the beneficiaries who receive the remaining property.

After the final return is filed, you can ask the IRS to deactivate the EIN by sending a letter that includes the trust’s EIN, legal name, address, and the reason for closing. Mail it to one of the two IRS processing centers: Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201.¹⁴ The IRS cannot cancel an EIN entirely. Once assigned, the number permanently belongs to that entity, but deactivation closes the account so no future filings are expected.

1
Office of the Law Revision Counsel. 26 USC 6012 – Persons Required to Make Returns of Income
2
Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025)
3
Internal Revenue Service. Certain Revocable and Testamentary Trusts That Wind Up
4
Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
5
Internal Revenue Service. 2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1
6
Internal Revenue Service. Instructions for Form SS-4
7
Internal Revenue Service. Responsible Parties and Nominees
8
Internal Revenue Service. Get an Employer Identification Number
9
Internal Revenue Service. Employer Identification Number
10
Internal Revenue Service. Instructions for Schedule K-1 (Form 1041) for a Beneficiary Filing Form 1040 or 1040-SR (2025)
11
Internal Revenue Service. Topic No. 307, Backup Withholding
12
Internal Revenue Service. Failure to File Penalty
13
Internal Revenue Service. Information Return Penalties
14
Internal Revenue Service. If You No Longer Need Your EIN