To get a tax ID number for a trust, apply for an Employer Identification Number (EIN) directly with the IRS. The fastest route is the free online EIN Assistant at irs.gov, which issues the number immediately once you finish the application. Fax, mail, and phone (for applicants outside the U.S.) are also available. The IRS never charges a fee, so any site that asks you to pay is a third party, not the government.1Federal Trade Commission. Don’t Pay to Get Your Employer Identification Number (EIN)
Does the Trust Actually Need Its Own EIN?
Not every trust needs one. A revocable living trust generally uses the grantor’s Social Security Number while the grantor is alive, because the IRS treats the trust’s income as the grantor’s income and it’s reported on the grantor’s personal return. No separate EIN, no separate filing.
That arrangement ends at the grantor’s death. The revocable trust becomes irrevocable, the deceased person’s SSN can no longer serve as its tax identifier, and the trustee needs to apply for an EIN before the trust conducts any financial transactions.
Trusts that were irrevocable from the start need an EIN right away. Charitable remainder trusts, irrevocable life insurance trusts, and special needs trusts are separate legal entities the moment they’re created and can never use the grantor’s SSN.2Internal Revenue Service. Employer Identification Number
A trust also needs an EIN once it earns more than $600 in gross income during a tax year or has any taxable income, since either threshold triggers a Form 1041 filing.3Internal Revenue Service. File an Estate Tax Income Tax Return Some banks will insist on an EIN before opening an account in the trust’s name regardless of trust type.
What to Gather Before You Apply
The IRS uses Form SS-4 as the underlying application whether you file online, by fax, or by mail.4Internal Revenue Service. Instructions for Form SS-4 Have this information ready:
- The trust’s full legal name, exactly as it appears in the trust document.
- The trust’s mailing address.
- The date the trust was legally created or funded.
- The responsible party’s full legal name, SSN or ITIN, and mailing address. The responsible party is the person who controls the trust’s funds and assets, usually the trustee.
- The reason for applying. “Created a trust” fits a newly established irrevocable trust; “Changed type of organization” fits a revocable trust that became irrevocable at the grantor’s death.
- The grantor’s taxpayer identification number, which Line 9a asks for once you select the trust entity type.5Internal Revenue Service. Form SS-4 Application for Employer Identification Number
Match the trust name on your application to the trust agreement character for character. A mismatch creates ongoing friction with banks and tax filings.
The Four Ways to Apply
All four methods are free.6Internal Revenue Service. Get an Employer Identification Number
Online, Through the IRS EIN Assistant
This is the fastest option and issues the EIN immediately when you finish. To use it, the trust’s principal place of business must be in the United States or a U.S. territory, and the responsible party needs a valid SSN or ITIN. The tool runs Monday through Friday, not around the clock. The IRS also limits each responsible party to one EIN per day, so if you’re setting up more than one trust, space the applications across separate days.
Fax
Complete Form SS-4, include a return fax number, and fax it to the IRS. The fax line runs 24 hours a day, seven days a week, and the EIN typically comes back within four business days. The correct fax number depends on whether you’re a domestic or international applicant, so check the IRS “Where to File” page before sending.7Internal Revenue Service. Where to File Your Taxes for Form SS-4
Send the completed Form SS-4 to the address listed in the form’s instructions for your location. Processing runs four to six weeks. Use mail only if online and fax aren’t options for you.
Phone, for International Applicants
If the trust’s principal place of business is outside the United States, call 267-941-1099, Monday through Friday, 6 a.m. to 11 p.m. Eastern time. The IRS representative processes the application during the call.2Internal Revenue Service. Employer Identification Number
Save the Confirmation the Moment It Arrives
If you applied online, save or print the EIN confirmation notice the instant it appears on screen. The IRS may not make it available for download again, and you’ll need it to open bank accounts and file tax returns. Fax and mail applicants receive the confirmation by the same method they used to apply.
Lost the confirmation? You can request a replacement, called a 147C letter, by calling the IRS Business and Specialty Tax Line at 1-800-829-4933. Only the responsible party listed on the application (or someone with a power of attorney on file) can make this request. The IRS can fax the letter during the call or mail it, which takes four to six weeks.
Keep the EIN with the trust document. Every bank, tax preparer, and agency dealing with the trust will ask for it.
Filing Duties That Start Once the EIN Exists
An EIN turns the trust into a separate taxpayer, and separate taxpayers file returns. The trust must file Form 1041 if it has any taxable income or gross income of $600 or more in a tax year.3Internal Revenue Service. File an Estate Tax Income Tax Return Calendar-year trusts file by April 15; fiscal-year trusts file by the 15th day of the fourth month after the fiscal year ends.8Internal Revenue Service. Forms 1041 and 1041-A – When to File Calendar the first deadline the day the EIN arrives.
Reporting Later Changes
New Trustee
When a successor trustee takes over, the responsible party on file with the IRS changes. Report the change within 60 days on Form 8822-B, Change of Address or Responsible Party – Business.9Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Missing the 60 days doesn’t produce an immediate penalty, but IRS notices will keep going to the prior trustee’s address until the update posts, and by the time the current trustee sees them, penalties may already have piled up.
Winding the Trust Down
When a trust is fully distributed and terminated, the IRS doesn’t cancel the EIN, but it will deactivate the account so no further filings are expected. First, file every outstanding return and pay any taxes owed. Then send a letter to the IRS with the trust’s EIN, legal name, address, and the reason for deactivating.10Internal Revenue Service. If You No Longer Need Your EIN Skip this step and the IRS keeps expecting annual returns, which can trigger automated penalty notices years after the trust has closed.