How to Get a Taxpayer ID Number for a Trust: Steps and Filings

To get a tax ID number for a trust, apply to the IRS for an Employer Identification Number (EIN). It’s free, and the online application issues the number at the end of the session if the trust qualifies. Before you apply, confirm the trust actually needs its own EIN, because many revocable living trusts don’t while the grantor is alive.

Does Your Trust Need Its Own EIN

Whether the trust needs an EIN depends on how the IRS treats it for tax purposes. The dividing line runs between grantor trusts and non-grantor trusts.

A revocable living trust does not need a separate EIN while the grantor is alive and competent. The IRS treats it as an extension of the grantor, so income from trust assets gets reported on the grantor’s personal return using the grantor’s Social Security Number. That remains true even if a successor trustee has taken over because of the grantor’s incapacity.¹

An irrevocable trust is a separate taxable entity in the eyes of the IRS and needs its own EIN, even while the grantor is still alive. When a revocable trust becomes irrevocable at the grantor’s death, the successor trustee should apply promptly so post-death income gets reported under the trust’s number rather than the deceased grantor’s SSN.¹

One wrinkle: some irrevocable trusts still qualify as grantor trusts under Internal Revenue Code sections 671 through 677 if the grantor kept certain powers or benefits. Those trusts remain tax-invisible even though they’re irrevocable. “Irrevocable” and “needs its own EIN” aren’t always the same thing, so if you’re unsure which category yours falls into, a trust attorney or tax professional can tell you.

Banks and brokerages sometimes ask for an EIN even on a revocable trust that doesn’t technically need one. You’re allowed to get one in that situation. It won’t change how the trust reports income to the IRS.

What to Have Ready Before You Apply

The application is based on IRS Form SS-4. The online tool walks you through the same questions, so having the information in front of you keeps the session moving:

The trust’s legal name exactly as it appears in the trust document.
The trustee’s name and mailing address.
The type of trust (for example, “nonexempt charitable trust” or “split-interest trust”).
The date the trust was funded or otherwise became required to have an EIN.
The reason for applying, typically “created a trust.”
A short description of the trust’s principal activity, such as managing investments or holding real property.
The responsible party’s name and SSN or ITIN.

The responsible-party field catches people off guard. The IRS requires a real person with a valid SSN or ITIN, and that person must be the grantor, owner, or trustor of the trust. An entity cannot be the responsible party.² If the grantor has died, the trustee typically takes that role. If the responsible party ever changes later, you must notify the IRS within 60 days using Form 8822-B.³

How to Apply

The application is free through every official method. Be wary of third-party websites that charge a fee to file what is a no-cost IRS application.

Online

The fastest route is the IRS online EIN tool. Answer the questions, and if everything checks out, the IRS issues the EIN immediately at the end of the session. You cannot save progress partway through, so complete it in one sitting. The tool is open Monday through Friday from 6:00 a.m. to 1:00 a.m. (next day), Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight, Eastern Time.⁴

Two restrictions apply. The responsible party must have a valid SSN, ITIN, or EIN, and the applicant must have a legal residence or principal place of business in the United States or a U.S. territory; international applicants cannot use the online tool. And the IRS allows only one EIN per responsible party per day, so if you’re setting up multiple trusts, you’ll need to space the applications across separate days.⁴

Fax

Complete and sign Form SS-4 and fax it to 855-641-6935 for domestic applicants. Include a return fax number on the form, and the IRS will generally fax the EIN back within four business days.⁵

Mail

Send the completed, signed Form SS-4 to the address below. Processing by mail takes approximately four weeks, per IRS estimates.⁵

Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

International Applicants

If the trust’s principal place of business is outside the United States, call 267-941-1099, Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. You can also fax Form SS-4 to 304-707-9471 (from outside the U.S.) or 855-215-1627 (from within the U.S.), or mail it to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.⁶

Using a Third-Party Designee

An attorney, CPA, or other authorized representative can apply for the trust. For the online tool, the designee needs signed authorization from the responsible party. On Form SS-4, Line 18 handles the designation for fax and mail filings.⁴

After the EIN Is Issued

Online applicants see the EIN on screen and can use it right away. Fax and mail applicants receive theirs after the processing periods above. Whichever method you used, the IRS mails a formal confirmation called a CP 575 notice. It lists the trust’s EIN, legal name, address, and the federal tax forms the trust is expected to file. Keep it somewhere secure. Banks, investment firms, and tax preparers will ask for it, and requesting a replacement adds delay.

With the EIN in hand, you can open bank and brokerage accounts in the trust’s name, file Form 1041 (the trust’s income tax return), report transactions involving trust assets, and issue Schedule K-1 forms to beneficiaries showing their share of distributed income.⁷

Filing Obligations the EIN Creates

Having an EIN brings an ongoing filing duty. A domestic trust must file Form 1041 for any tax year in which it has gross income of $600 or more, regardless of whether any tax is owed after deductions. A trust must also file if it has a nonresident alien as a beneficiary, even if income is below $600.⁸

Filing late triggers a penalty of 5% of the unpaid tax for each month (or part of a month) the return is overdue, up to a maximum of 25%. If the return is more than 60 days late, the minimum penalty is the lesser of $525 or the total tax due.⁹ Reasonable cause can excuse those penalties, but not knowing about the requirement rarely qualifies once the trust has an active EIN.

Updating Information and Closing the Account

Report changes to the trust’s address, responsible party, or other key details on Form 8822-B. A change in responsible party must be reported within 60 days.³

When a trust terminates and distributes all its assets, the EIN doesn’t go away. The IRS cannot cancel an EIN because it is the entity’s permanent federal taxpayer identification number. It can, however, be deactivated. First, file all outstanding returns and pay any taxes owed. Then send a letter to the IRS with the trust’s EIN, legal name, address, a copy of the CP 575 notice if you still have it, and the reason for deactivating. Mail the letter to Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201.¹⁰

1
Internal Revenue Service. Abusive Trust Tax Evasion Schemes – Questions and Answers
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Internal Revenue Service. Responsible Parties and Nominees
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Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Employer Identification Number
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Internal Revenue Service. About Form 1041, U.S. Income Tax Return for Estates and Trusts
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Internal Revenue Service. 2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1
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Internal Revenue Service. Instructions for Form 1041-N
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Internal Revenue Service. If You No Longer Need Your EIN