To get an EIN for a trust, apply directly with the IRS using the free online application at IRS.gov. The tool issues the number on screen in about 15 minutes, and you can use it the same day to open bank accounts or handle other trust business.1Internal Revenue Service. Get an Employer Identification Number Before you start, confirm the trust actually needs its own number. Not every trust does.
Does Your Trust Need an EIN?
A revocable living trust generally does not need its own EIN while the grantor is alive. The IRS treats it as a grantor trust, so income flows through to the grantor’s personal return and the trustee can report using the grantor’s Social Security Number.2Internal Revenue Service. Instructions for Form SS-4
When the grantor dies, that changes. The trust becomes irrevocable, the grantor’s SSN can no longer be used for reporting, and the successor trustee needs to apply for an EIN promptly to retitle assets, open new accounts, and begin reporting income under the trust’s own tax identity.
A trust that was irrevocable from the start — including complex trusts, charitable trusts, and irrevocable life insurance trusts — needs its own EIN as soon as it is created. These are separate taxable entities from day one, and no personal SSN can stand in for the trust.3Internal Revenue Service. Employer Identification Number
What to Gather Before You Apply
The online application does not let you save progress. If you walk away or enter something wrong, you start over. Have everything in front of you first.
You need the trust’s exact legal name as it appears on the signed trust document. Banks compare the name on the EIN confirmation to the name on the trust instrument, and small discrepancies can block you from opening accounts. You also need the trust’s mailing address and the date the trust was signed and formally created.
Every EIN application requires a “responsible party.” For a trust, that is the grantor, owner, or trustor, and in practice the acting trustee fills the role on the form.2Internal Revenue Service. Instructions for Form SS-4 The responsible party supplies a personal SSN or ITIN. If the trustee is an institution such as a bank or trust company, that entity’s existing EIN goes in instead.
One limitation worth knowing upfront: if the responsible party is a foreign individual with no SSN and no ITIN, the IRS instructions tell you to enter “foreign” on the identification line, and that answer disqualifies you from the online application. You will have to apply by fax or mail.2Internal Revenue Service. Instructions for Form SS-4
Having a CPA or Attorney Apply for You
Form SS-4 has a third-party designee section. A designee can complete the form, answer IRS questions about it, and receive the assigned EIN. That authority ends the moment the EIN is issued and does not create ongoing power to represent the trust before the IRS. The trustee still signs the application, and the EIN confirmation notice is always mailed to the trust’s address, not the designee’s.2Internal Revenue Service. Instructions for Form SS-4
Applying Online, Step by Step
The online application is the fastest route and the one the IRS recommends. From the “Get an Employer Identification Number” page on IRS.gov, open the application tool. Your principal place of business must be in the United States or a U.S. territory to use it.1Internal Revenue Service. Get an Employer Identification Number
The tool runs Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturdays from 6:00 a.m. to 9:00 p.m. Eastern, and Sundays from 6:00 p.m. to midnight Eastern. Outside those hours you’ll see an error that makes no sense until you know about the schedule.
When the system asks for an entity type, choose “Trust.” That routes you through trust-specific questions. For the reason you’re applying, select “Created a trust” and specify the type, such as “irrevocable family trust” or “revocable trust now irrevocable due to death of grantor.”2Internal Revenue Service. Instructions for Form SS-4 Enter the trust’s legal name, creation date, mailing address, and the responsible party’s identifying details exactly as you prepared them.
After you submit, the IRS validates your entries and displays the EIN on screen. Save and print the confirmation right away. That printout is your official EIN assignment notice until the paper version arrives in the mail. One more limit: the IRS issues only one EIN per responsible party per day, no matter which application method you use. A trustee handling several new trusts has to space the applications across different days.
If the Online Tool Won’t Work for You
When you can’t apply online — because the responsible party is outside the U.S., because you keep hitting an error, or because you prefer paper — you have three alternatives, all built around Form SS-4.
- Fax. Complete Form SS-4 and fax it to the number listed in the form instructions for your location. The IRS typically faxes the EIN back within four business days.2Internal Revenue Service. Instructions for Form SS-4
- Mail. Send the completed form to the address in the instructions. Expect about four weeks for the EIN to arrive.2Internal Revenue Service. Instructions for Form SS-4
- Phone, international applicants only. If your principal place of business is outside the U.S., call 267-941-1099 (not toll-free) Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern. The IRS processes the application during the call.
When the Online Application Returns an Error
The most common roadblock is Reference Number 101. It means the IRS found a business entity name too close to one already on file, often from another state entirely. The online system can’t resolve this. File Form SS-4 by fax or mail and let the IRS review it manually. If the trust was formed under a state filing — unusual for most trusts but true for some business trusts — include a copy of the formation document with your submission.
Other errors usually trace back to mismatched information: the responsible party’s name doesn’t match their SSN in IRS records, or the trust name uses characters the system can’t process. The online tool offers no fix-and-resubmit path. You have to start the application over, which is why getting every field right before you begin matters.
Using the EIN Once You Have It
Banks and brokerages need the trust’s EIN before they can open an account in the trust’s name. Federal rules require financial institutions to collect a taxpayer identification number for any account, and for a non-grantor trust that number is the EIN.4FDIC. DSC Risk Management Manual of Examination Policies – Section 8.1 Bank Secrecy Act, Anti-Money Laundering, and Office of Foreign Assets Control The institution typically also asks for a copy of the trust instrument (or a trust certification) and the EIN confirmation letter from the IRS. Once the account is open, the bank reports interest and dividends to the IRS under the trust’s EIN.
The EIN is also the number the trust uses for federal tax reporting on Form 1041, the U.S. Income Tax Return for Estates and Trusts, which the trustee files annually.5Internal Revenue Service. About Form 1041, U.S. Income Tax Return for Estates and Trusts A trust must file Form 1041 if it has any taxable income, or gross income of $600 or more regardless of taxable income.6Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1
Treat the EIN with the same care you give a Social Security Number. Share it only with financial institutions and tax professionals who need it. An EIN tied to a trust with real assets is a target for identity theft, and a fraudulent return filed under that number can take months to unwind.
Keeping the EIN Current
An EIN is permanent. The IRS never reassigns or cancels it. But the information attached to it changes, and keeping the record accurate falls to the trustee.
When a successor trustee takes over, or the responsible party changes for any other reason, notify the IRS within 60 days using Form 8822-B, Change of Address or Responsible Party – Business. Mail the form to the address in its instructions. If no confirmation arrives within 60 days, the IRS recommends mailing a second copy marked “Second Request.”7Internal Revenue Service. Responsible Parties and Nominees
If you’re a successor trustee and can’t find the trust’s existing EIN, check prior Form 1041 returns, bank statements, or the original IRS confirmation letter. If none of those turn it up, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7:00 a.m. to 7:00 p.m. local time. The IRS will verify your identity and read out the number if you’re authorized to receive it.3Internal Revenue Service. Employer Identification Number Do not apply for a new EIN just because the old one is missing. The trust should have only one.