Do Trusts Really Have EIN Numbers? – Don’t Make This Mistake + FAQs

Trusts are a common estate planning tool, but they often raise questions about taxation and identification numbers.

🎯 Immediate Answer: Do Trusts Have EIN Numbers?

Yes, trusts can have Employer Identification Numbers (EINs), but whether a trust needs its own EIN depends on the type of trust and the circumstances.

An EIN (Employer Identification Number) is a federal Tax Identification Number (TIN) issued by the IRS to identify an entity for tax purposes. Some trusts are required to obtain an EIN, while others will use a person’s Social Security Number (SSN) instead. Here’s the immediate breakdown:

• Revocable Living Trusts (Grantor Trusts): Usually no separate EIN needed while the grantor (creator) is alive. These trusts are considered “grantor trusts,” meaning all income is reportable on the grantor’s personal tax return. The trust can simply use the grantor’s SSN as its taxpayer ID during the grantor’s lifetime. In essence, the IRS does not view a revocable trust as a separate tax entity while it remains revocable.
• Irrevocable Trusts (or trusts after the grantor’s death): Yes, an EIN is typically required. Once a trust is irrevocable (meaning it cannot be changed or revoked by the grantor), it is treated as a separate entity for tax purposes. In this case, the trust must have its own EIN for reporting income on fiduciary tax returns (Form 1041) and for any financial accounts. For example, when a revocable living trust becomes irrevocable at the death of the grantor, it must obtain a new EIN because the decedent’s SSN can no longer be used to identify the trust’s income.

In summary: A trust will have an EIN in situations where it is recognized as a separate taxpayer (most irrevocable trusts), but will not have a separate EIN when it’s essentially an extension of an individual (as is the case with most revocable or grantor trusts during the grantor’s life). Next, we’ll explore common pitfalls to avoid regarding trust EINs, and then unpack the key concepts behind these rules.

⚠️ Things to Avoid: Common Mistakes with Trust EINs

When dealing with EINs for trusts, people often make mistakes that can lead to confusion or tax issues. Below are some common pitfalls to avoid and misconceptions to be aware of:

• Applying for an EIN When You Don’t Need One: If you have a revocable living trust and the grantor is still alive, don’t rush to get an EIN for the trust. A common mistake is assuming every trust must have an EIN. In reality, as long as the trust is revocable (or otherwise a grantor trust), the IRS allows using the grantor’s SSN. Getting a separate EIN in this case isn’t required and can complicate tax reporting. For instance, some bank tellers or advisors unfamiliar with the rules might insist a revocable trust needs an EIN—if you encounter this, double-check the IRS guidelines or consult an expert before applying unnecessarily.
• Failing to Get an EIN When Required: Conversely, make sure to obtain an EIN promptly when your trust does need one. A prime example is after a grantor dies: a formerly revocable trust becomes irrevocable and must transition to using its own EIN. Another example is any irrevocable trust created during someone’s life that isn’t a grantor trust – it will need its own EIN from the start. Failing to get an EIN in these cases can delay estate administration, hinder opening bank or investment accounts in the trust’s name, and lead to problems when filing required tax returns.
• Using the Wrong Tax ID for Accounts: Avoid mixing up EINs and SSNs on financial accounts. If a trust should be using the grantor’s SSN (e.g. a revocable trust), use that consistently and do not use some other number. Likewise, if a trust has obtained its own EIN (e.g. an irrevocable trust or a trust after death), all accounts and tax documents (like 1099-INT or 1099-DIV forms from banks) should be associated with the trust’s EIN going forward. Using a deceased person’s SSN on a trust account, for example, is a serious error that can cause reporting issues.
• Applying with Incorrect Information: When you do apply for an EIN for a trust, be careful to enter the correct trust name and details. A mistake in the application (such as a typo in the trust’s name or the wrong date of trust creation) can cause legal name mismatches and IRS correspondence headaches later. Always use the exact legal name of the trust as written in the trust document, and ensure the “responsible party” (typically a trustee) is correctly listed. Double-check the trust’s date (often the date the trust was signed) if required on the EIN application (Form SS-4).
• Using One EIN for Multiple Trusts: Each distinct trust that requires an EIN must have its own unique EIN. It’s a mistake to think you can reuse an EIN from another trust or from an estate or business. For example, if you have separate trusts for each of your children, you cannot use one child’s trust EIN for another child’s trust – each trust is a separate entity and needs its own number. Similarly, an estate’s EIN (for the probate estate of a decedent) is different from a trust’s EIN – don’t confuse the two.
• Not Consulting Professionals for Complex Situations: If your trust situation is complex (say, multiple sub-trusts, or you’re unsure whether a trust is a grantor trust), avoid going it alone without advice. Mistakes with EINs can have tax consequences. Consulting an estate attorney or CPA before obtaining an EIN can save you from misclassifying the trust or misreporting income. For example, certain irrevocable trusts can be structured as grantor trusts intentionally (for tax benefits); in such cases, you might choose not to get an EIN and continue using the grantor’s SSN. These nuances are best handled with professional guidance to avoid missteps.

By steering clear of these common mistakes, you can ensure your trust’s tax identification is handled correctly from the start. Next, let’s clarify some key terms that often cause confusion.

📚 Key Terms Defined: Trust Types and Tax IDs

Understanding whether a trust needs an EIN becomes easier once you grasp a few foundational concepts. Here we define the critical terms and distinctions: revocable vs. irrevocable trusts, grantor vs. non-grantor trusts, and EIN vs. SSN. These concepts are interrelated and determine how a trust is taxed and identified.

Revocable Trust vs. Irrevocable Trust

Revocable Trust (Living Trust): A revocable trust is one that the grantor (the person who created the trust) can change or cancel at any time during their lifetime. Because the grantor retains control, the trust’s assets are still considered the grantor’s property for tax purposes. Income generated in a revocable trust is treated as the grantor’s income. The IRS disregards the trust as a separate entity while it remains revocable. Practically, this means a revocable living trust does not require its own EIN; it can use the grantor’s Social Security Number as its taxpayer identification. These trusts are often called “living trusts” because they are established during the grantor’s life and can be amended or revoked freely by the grantor.

Irrevocable Trust: An irrevocable trust is a trust that cannot be easily changed or terminated by the grantor once it’s established (except under limited circumstances or with court approval). When a trust is irrevocable, the grantor typically gives up control or ownership of the trust assets. As a result, the trust is treated as a separate legal entity for tax purposes. Income generated in an irrevocable trust is generally not attributed to the grantor (unless special rules apply, as we’ll see with grantor trusts below). Because the trust stands on its own, it must have its own tax identification number (EIN) and file its own tax returns if it meets income thresholds. Many irrevocable trusts are created as part of estate planning (for example, to hold life insurance policies, gifts to children, or to manage assets after the grantor’s death). Once a trust becomes irrevocable, it cannot use an individual’s SSN for tax reporting – it needs an EIN.

It’s worth noting: A trust that starts as revocable can become irrevocable under certain conditions. The most common scenario is when the grantor of a revocable living trust passes away. At that point, the trust typically becomes irrevocable (since the person who had the power to revoke it is no longer alive). The trust, now irrevocable, would then require its own EIN and would be treated as a separate taxpayer going forward. Another scenario is if a trust is explicitly created as irrevocable from the start (for instance, an irrevocable trust set up to hold assets for children or for asset protection).

Grantor Trust vs. Non-Grantor Trust

These terms refer to how a trust is treated for income tax purposes under the Internal Revenue Code (specifically, the “grantor trust rules” in sections 671-679).

Grantor Trust: A grantor trust is any trust in which the grantor retains certain powers or benefits such that, for income tax purposes, the trust’s income is taxed to the grantor as if the grantor still owns the assets. In simpler terms, the IRS “looks through” the trust and treats the income as belonging directly to the grantor. All revocable trusts are grantor trusts by definition, because the grantor’s power to revoke the trust means the grantor still effectively controls the assets. However, some irrevocable trusts can also be structured to be grantor trusts (for example, the grantor might retain the right to income, or a power to substitute assets, making it a grantor trust despite being irrevocable).

For identification purposes, a grantor trust does not require a separate EIN because its income is reported on the grantor’s personal tax return. The trust can use the grantor’s SSN as its TIN. The grantor is responsible for any taxes on trust income, and often the trust doesn’t file a separate return at all (or it may file an informational return stating all income is reported on the grantor’s 1040). An easy way to remember: if the IRS considers the trust’s income to be the grantor’s income, it’s a grantor trust and usually no separate EIN is needed.

Non-Grantor Trust: A non-grantor trust is a trust that stands on its own for tax purposes – the grantor does not retain rights that make it a grantor trust. In a non-grantor trust, the trust itself is a taxpayer. It must file its own tax return (Form 1041, U.S. Income Tax Return for Estates and Trusts) and either pay any tax due on income retained in the trust or issue K-1 forms for income distributed to beneficiaries (who then pay the tax). Most irrevocable trusts (especially those created upon a grantor’s death) are non-grantor trusts.

A non-grantor trust must have its own EIN. Since the trust is a separate entity, using an individual’s SSN is not an option (except in the special case of grantor trusts). For example, a trust established by a will (called a testamentary trust) or an irrevocable family trust that has no features making it a grantor trust would be a non-grantor trust – the IRS expects it to use an EIN and file its own tax returns.

In summary, “grantor vs. non-grantor” is about who pays the income tax on the trust income. If it’s the grantor, the trust can use the grantor’s SSN and skip a separate EIN; if it’s the trust itself (or the beneficiaries), the trust needs an EIN.

EIN vs. SSN (and TIN)

These acronyms can be confusing, so let’s break them down:

• EIN (Employer Identification Number): Despite the name, an EIN is not just for employers. It’s a federal tax identification number issued by the IRS to identify entities like businesses, trusts, estates, and organizations. It is nine digits long (formatted as XX-XXXXXXX). Think of it as the “social security number” for a non-individual entity. Trusts that are separate tax entities will use an EIN to identify themselves to the IRS and financial institutions.
• SSN (Social Security Number): This is the nine-digit number (XXX-XX-XXXX format) issued to individuals by the Social Security Administration, primarily for tracking earnings and benefits. The IRS also uses SSNs to identify individual taxpayers. An individual person (like the grantor of a trust) uses an SSN for tax filing. Revocable trusts or grantor trusts often use the grantor’s SSN in lieu of an EIN because the trust is not recognized as separate from the individual for tax purposes.
• TIN (Taxpayer Identification Number): This is a broad term for any number used to identify a taxpayer. Both EINs and SSNs are types of TINs. Other types of TINs include ITINs (Individual Taxpayer Identification Numbers, for individuals who are not eligible for SSNs) and ATINs (Adoption Taxpayer Identification Numbers). In the context of trusts, when we talk about a trust’s TIN, we usually mean either the grantor’s SSN (if it’s a grantor trust) or an EIN (if it’s a non-grantor trust).

Key point: A trust does not have a Social Security Number because it’s not a living person. If a trust is using an SSN for tax reporting, it is actually using the SSN of an individual (such as the grantor or sometimes a beneficiary in special cases). Any trust that isn’t using an individual’s SSN will be using an EIN as its TIN. So when someone asks, “Does a trust have an EIN number?”, the answer comes down to whether the trust is operating as an entity separate from an individual. If yes, the trust’s identifying number is an EIN assigned to that trust.

Now that we’ve clarified these terms, let’s look at some real-world scenarios to illustrate when a trust would or would not have an EIN.

🔍 Detailed Examples: When Trusts Require (or Don’t Require) EINs

To make the rules easier to understand, let’s walk through a variety of trust scenarios. These examples show when a trust needs its own EIN and when it can rely on a person’s SSN, across different types of trusts and situations:

1. Revocable Living Trust during the Grantor’s Life (No EIN needed):
Example: John Doe creates a revocable living trust, naming himself as the trustee and primary beneficiary during his lifetime. He transfers his bank accounts and investments into the trust. Does John’s trust need an EIN? No. Because John’s trust is revocable and he is the grantor, it’s treated as a grantor trust. John will report any interest, dividends, or income from the trust assets on his personal tax return using his SSN. The trust is essentially invisible to the IRS while John is alive and the trust remains revocable. He should provide his SSN to banks or institutions managing the trust assets. Even though the accounts are titled in the trust’s name, John’s SSN is the trust’s tax ID for all practical purposes in this scenario.

2. Joint Revocable Trust for a Married Couple (No EIN needed, uses SSN):
Example: Maria and Carlos, a married couple, set up a joint revocable living trust to hold their assets. Both are co-grantors and co-trustees, and the trust can be revoked by either of them. Does this trust need an EIN? No, not as long as both are alive and the trust is revocable. The trust is a grantor trust to both Maria and Carlos. They have a couple of options for the tax ID: If Maria and Carlos file a joint income tax return, it doesn’t really matter whose SSN is used for the trust’s accounts – one spouse’s SSN can be provided, and all income will be reported on their joint return anyway. Often, the spouses will choose one SSN (typically the one who is primary on an account) to associate with the trust’s assets. If Maria and Carlos were to file taxes separately (less common with a joint trust), they might need to allocate the trust’s income between them or consider obtaining an EIN to keep things clear. But generally, a joint revocable trust still does not need its own EIN; an SSN of one of the grantors is used.

3. Revocable Trust After the Grantor’s Death (EIN needed):
Example: Sarah had a revocable living trust in her lifetime. Upon her death, the trust became irrevocable (as she specified that the trust assets are to be held for her children). Her daughter, Emily, is the successor trustee who is now tasked with administering the trust. Does the trust need an EIN now? Yes. As soon as Sarah passed away, her trust could no longer use Sarah’s SSN (since that SSN is now only valid for Sarah’s final personal tax return and cannot be used for transactions after death). The trust, now irrevocable, is a separate legal entity. Emily must apply for a new EIN for the trust. With that EIN, she can retitle financial accounts, manage investments, and handle tax filings. The trust will likely need to file annual fiduciary income tax returns (Form 1041) reporting any income earned after Sarah’s death. In short, a formerly revocable trust requires an EIN at the point it becomes irrevocable (usually at the death of the grantor).

4. Lifetime Irrevocable Trust (Grantor Trust) (EIN not required, but optional):
Example: David creates an irrevocable trust during his lifetime to hold some investment assets for estate planning reasons, but he retains certain powers that make this trust a grantor trust for income tax purposes. (For instance, David retains the right to substitute trust assets or is the sole beneficiary of the trust’s income during his life – thus he’ll pay the tax on the trust income.) Does this irrevocable trust need an EIN? Technically, no — because it’s a grantor trust, the IRS doesn’t require a separate EIN. David can choose to have the trust use his SSN for all tax reporting. In fact, often with Medicaid Asset Protection Trusts or certain intentionally defective grantor trusts, the attorneys might recommend not obtaining an EIN so that tax reporting remains straightforward under the grantor’s SSN. However, there is an option here: even though not required, some grantor trusts obtain an EIN for administrative convenience or privacy. For example, if David doesn’t want his SSN associated with the trust’s financial accounts (perhaps for privacy or because a non-grantor trustee is managing the trust), they could get an EIN. If they do, the trust would either file a Form 1041 as an information return or the trustee would provide statements to David to report the income on his return. Bottom line: A lifetime irrevocable trust that is structured as a grantor trust can use the grantor’s SSN (no EIN needed), though obtaining an EIN is permissible.

5. Irrevocable Non-Grantor Trust (EIN required):
Example: Linda establishes an irrevocable trust for her two grandchildren, giving cash and stocks to the trust. She does not retain any powers over these assets; an independent trustee manages the trust and can distribute income to the grandkids. In this case, the trust is a separate taxable entity – a classic non-grantor irrevocable trust. Does it need an EIN? Absolutely yes. From day one, this trust must have its own EIN. The trustee will use the EIN to open a bank or brokerage account in the trust’s name. Each year, the trust will report its income on Form 1041. If the trust distributes income to the grandchildren, the trust will issue them K-1 forms and they’ll report that income on their personal returns, but the trust itself still uses its EIN for all reporting. Any irrevocable trust where the grantor doesn’t pay the taxes (non-grantor trust) requires an EIN.

6. Testamentary Trust (EIN required):
Example: Robert’s will specifies that at his death, a trust should be created for his wife and children (often to provide income to the spouse for life and then go to the kids). Such a trust created through a will is known as a testamentary trust. It doesn’t exist until Robert dies and the probate process creates it. Does this new trust need an EIN? Yes. A testamentary trust is irrevocable (the person who set it up is deceased) and is a separate entity from the start. As soon as the trust is funded (during estate administration), the trustee will obtain an EIN for the trust. Like other irrevocable trusts, it will file its own tax returns on any income earned. One tricky aspect: often, during the estate settlement, the executor or trustee may need to manage assets that will eventually go into the trust. Typically, the estate (with its own EIN) handles things until the trust is funded, then the assets move under the trust’s EIN. It’s important not to confuse the estate’s EIN with the trust’s EIN in these cases – both the probate estate and the testamentary trust are separate entities, each needing their own identification.

7. Splitting into Sub-Trusts (Multiple EINs likely required):
Example: Ellen dies, and her revocable trust dictates that the trust assets should be split into two new trusts: a Marital Trust for the benefit of her husband (often to utilize the marital deduction) and a Bypass/Family Trust for the benefit of her children (to use her estate tax exemption). When this split happens, each of those resulting trusts is irrevocable. Do they need EINs? Yes, each new sub-trust will generally require its own EIN because each is a distinct entity. The Marital Trust (sometimes structured as a qualified terminable interest property trust, or QTIP) and the Bypass Trust will have different beneficiaries and terms, and each must file taxes separately. The trustee should obtain a separate EIN for each trust. This scenario shows how one original trust can lead to multiple trusts after a death, each needing their own tax ID. It’s crucial for trustees to identify each trust with its proper EIN to keep accounting and tax reporting straight.

8. Trust Owning a Business or Hiring Employees (EIN definitely required):
Example: A trust holds an operating business or rental property that employs staff. Perhaps a family trust owns a small business, and the business’s operations are run directly under the trust. Does the trust need an EIN? Yes, without question. Any trust that is operating as a business owner or employer needs an EIN, not only for the trust’s own tax filings but also to handle payroll taxes, issue W-2s, etc. In practice, though, it’s more common for a trust to hold a business through an entity (like an LLC) that has its own EIN. But if the trust is directly the business, it’s acting like any company would. The trust would use its EIN for all employer obligations. (Keep in mind, a grantor trust typically wouldn’t run a separate business directly under itself; this scenario would usually involve an irrevocable trust or a trust that intentionally got an EIN because it had to register as an employer.)

Those examples cover the most common situations. To summarize them in a convenient format, here’s a table of common trust scenarios and whether an EIN is required:

This table illustrates that the necessity of an EIN hinges on whether the trust is treated as a separate taxable entity. Revocable and grantor trusts usually don’t need an EIN (using an SSN instead), whereas irrevocable and non-grantor trusts do.

Next, we will compare how trusts differ from other entities when it comes to tax identification requirements, to put these rules in a broader context.

🔄 Comparisons: Trusts vs. Other Entities in Tax ID Requirements

It may help to compare trusts with other types of entities (like businesses and estates) to understand when an EIN is needed. Here’s how trusts stack up against other entities in terms of tax identification:

• Individual: A single person uses their Social Security Number for tax purposes. An individual generally doesn’t need an EIN unless they have certain business activities. Even a sole proprietor without employees can use their SSN as the business TIN. Trusts are different because a trust is not an individual; if a trust is treated as an individual’s alter ego (grantor trust), it effectively uses that individual’s SSN. Otherwise, as an entity, it needs an EIN like other non-person entities.
• Married Couple: Married couples filing jointly still use their individual SSNs (both are listed on a joint return). There’s no “joint SSN.” In the context of a joint revocable trust, the trust can use one spouse’s SSN for simplicity. There’s no special “marital trust SSN” – it’s either an individual’s SSN or an EIN if needed.
• Sole Proprietorship or Single-Member LLC: These are business forms that can be considered “disregarded entities” for tax purposes. A sole proprietorship (or a single-member LLC that doesn’t elect corporate taxation) can use the owner’s SSN as its TIN, just as a grantor trust uses the grantor’s SSN. However, many sole proprietors still get an EIN for business banking or if required (like hiring employees or certain tax filings). Similarly, some grantor trusts optionally get an EIN for convenience even though not required. The parallel is: disregarded entity (sole prop or single-member LLC) = can use SSN; separate entity (trust or business) = must use EIN.
• Partnership or Multi-Member LLC: The IRS requires any partnership or multi-member LLC to have its own EIN. This is analogous to a trust with multiple grantors or beneficiaries where it’s not all owned by one person – it must be its own taxpayer. If two or more people create a trust that is not wholly owned by one person, it’s likely treated as a separate entity needing an EIN (though in some cases, married couples in community property states are treated as one tax unit). The key idea: multiple owners = separate tax entity = EIN needed.
• Corporation (C-Corp or S-Corp): Any corporation is a distinct legal entity and always needs its own EIN for tax filings, bank accounts, and payroll. A trust that is a separate legal entity likewise always needs an EIN. The trust itself isn’t “incorporated,” but the concept of needing a unique ID for a separate taxpayer is the same.
• Non-Profit Organization: Non-profits, like charities or foundations, also must have EINs. Some trusts, such as charitable trusts, would fit in here—they’re often irrevocable and require EINs, and if they seek tax-exempt status, they would go through processes similar to non-profit organizations.
• Estate of a Deceased Individual: A probate estate (the legal entity that comes into being upon a person’s death to wrap up their affairs) is required to have its own EIN. Just like an irrevocable trust at death, an estate can’t use the decedent’s SSN. So, both an estate and an irrevocable trust are separate taxable entities after death, each needing an EIN. One difference: an estate exists only during administration of probate, whereas a trust can continue for years.
• Employer vs. Trust: The term “Employer Identification Number” might imply you only need one if you have employees, but that’s not true. Trusts typically don’t have employees, yet many need EINs. The EIN is a multi-purpose Tax ID for entities, not solely for payroll. However, if a trust does hire employees (for example, a trust operating a family business or hiring a caregiver for a beneficiary), that trust absolutely needs an EIN to handle payroll tax withholding and reporting. In that sense, a trust with employees is identical to a business with employees – an EIN is mandatory.

To summarize the comparisons, here is a quick reference table:

As this comparison shows, trusts follow the same general principle as other entities: if it’s a separate taxable entity, it needs its own EIN; if it’s essentially tied to an individual’s tax identity, it uses that individual’s SSN.

Next, we’ll provide a practical guide on how to obtain an EIN for a trust when one is needed.

📝 How to Obtain an EIN for a Trust (Step-by-Step Guide)

Obtaining an EIN for a trust is a relatively straightforward process, but it’s important to do it correctly to avoid delays or errors. Here’s a step-by-step guide:

1. Determine if the Trust Needs an EIN:
Before applying, confirm that your trust indeed requires a separate EIN. As discussed, you’ll need an EIN if the trust is irrevocable, a non-grantor trust, or a revocable trust that has now become irrevocable (such as after the grantor’s death). If the trust is still a revocable (grantor) trust and the grantor is alive and reporting trust income on their own taxes, you typically do not need to get an EIN at this time. It’s crucial to identify the trust’s status because applying for an EIN when not needed can lead to unnecessary paperwork. If unsure, consult a professional (attorney or CPA) – they can help verify the trust’s tax status.

2. Gather the Required Information:
To apply for an EIN, you will need certain details about the trust and the responsible party. Make sure you have:

• Trust’s Legal Name: This should be exactly as it appears on the trust document (e.g., “The John Smith Revocable Trust dated January 1, 2020” – if that’s the formal name). For a trust created by a will, it might be something like “The John Smith Testamentary Trust under the Will dated X”. Use the official name to avoid issues.
• Trust Date: Many EIN applications (Form SS-4) ask for the date the trust was funded or created. If it’s a revocable trust now irrevocable due to death, the relevant date might be the date of death (since that’s when it became a new entity for tax purposes). For a brand new irrevocable trust, use the date the trust was signed or established.
• Grantor’s Name (if applicable): You may need the grantor’s name (especially if filling out reason for applying, e.g., “funding a trust for John Smith”).
• Responsible Party (Trustee) Info: The IRS requires a “responsible party” to be listed – for trusts, this is usually a trustee or lead fiduciary. This person’s name, SSN or TIN, and address will be needed. Important: The responsible party should be an individual (not another entity) who manages the trust. Often it’s the trustee who is applying for the EIN on behalf of the trust. If a professional (like an attorney or accountant) is applying, they will still list the trustee or fiduciary as the responsible party and themselves as a “third-party designee” if applicable.
• Mailing Address for the Trust: Where official IRS documents and correspondence should be sent. Often this is the trustee’s address or the address of the trust (sometimes law firm’s address if they handle correspondence, but typically trustee’s).
• Type of Entity: You’ll need to indicate that the entity is a Trust. The IRS EIN application will have a category for trusts (often you might specify “Trust (excluding grantor trust)” or “Irrevocable Trust” etc. If it’s a trust arising from an estate, sometimes it asks if it’s a “Trust (estate settlement)” or similar). Make sure to choose the correct type (e.g., Irrevocable Trust, Revocable Trust (if now irrevocable), Charitable Trust, etc., as applicable).
• Reason for Applying: The form will ask why you are applying for an EIN. Typical reasons could be “New trust formed” or “Trust changed from revocable to irrevocable due to death of owner”. Provide the one that matches your situation. For example: “New irrevocable trust established” or “Administration of decedent’s trust after death.”
• Closing Month of Accounting Year: For trusts, this is usually December (meaning the trust’s tax year ends December 31, unless there’s a specific reason to choose a fiscal year, which is uncommon for trusts).
• Number of Trusts: There’s a question on Form SS-4 that might ask if you have applied for any other EINs for trusts recently, mainly to ensure people aren’t getting multiples unnecessarily. If you’re just doing one, it’s usually “1” for one EIN application.
• Phone number: Contact info in case the IRS needs to call regarding the application (rare).

Having all this information handy will make the application process smoother.

3. Choose How You Will Apply:
The IRS offers a few methods to apply for an EIN for a trust:

• Online Application: This is the fastest method. The IRS has an online EIN application (EIN Assistant) on their website. It’s available to use during certain hours (generally weekdays and some limited hours on weekends). Using the online portal, you can input all the information and, if everything is in order, get the EIN immediately at the end of the session. You can then download or print the EIN confirmation letter. Note: The online application requires the responsible party to have a valid SSN or ITIN, and it’s generally available for entities in the U.S. If you’re an international applicant, you may have to use phone, fax, or mail.
• Fax Application: You can fill out a paper Form SS-4 (the IRS form for EIN requests) and fax it to the IRS EIN fax number for your state. Fax is relatively quick; the IRS often faxes back the EIN within a few business days to the number you provide, assuming the form was filled out correctly.
• Mail Application: You can also mail Form SS-4 to the IRS. This is the slowest method, often taking several weeks (4-6 weeks is common) to get a response with the EIN. Use mail only if you’re not in a rush or have no other option.
• Telephone (for international applicants): If you’re a trustee applying from outside the U.S. and thus cannot use the online system, the IRS provides a phone number for EIN applications (this is primarily for international). You would essentially give the info from Form SS-4 over the phone.

For most people administering a trust in the U.S., the online application is highly recommended due to its speed and convenience. It’s free and user-friendly.

4. Complete the EIN Application (Form SS-4 or online questionnaire):
When filling out the application, pay attention to these trust-specific points:

• Line 1 – Legal name of entity: This is the trust’s name. Enter it exactly as the trust instrument states. Example: “John Doe Family Trust u/a dtd 01/01/2020” (where u/a dtd means “under agreement dated”). For a testamentary trust, it could be “Trust created under the Will of John Doe, deceased”. Ensure no spelling errors.
• Line 2 – Trade name of business: Usually not applicable for a trust, unless the trust operates under a different name. Most often you leave this blank or repeat the trust name.
• Lines 3-6 – Executor, Trustee, & Address info: If the form asks for “Executor/Trustee name” (responsible party), put the name of the trustee (e.g., Emily Doe, Trustee). Use the trustee’s SSN or ITIN in the responsible party SSN field (the online system will ask similarly). Then fill in the mailing address for the trust (often the trustee’s address).
• Line 9a – Type of entity: Check the option for Trust. There might be sub-options like “Revocable Trust” or “Irrevocable Trust”. If the trust is now irrevocable (which is why you’re applying), you’d choose “Trust” (the IRS assumes it’s not a grantor trust if you’re getting an EIN). In some cases they have a checkbox for “Estate” versus “Trust”; make sure not to confuse a decedent’s estate with a trust. If this EIN is for a trust that came from a will, it’s still a trust (the estate would have its own separate EIN).
• Line 9a (continued) – if grantor trust: There is often a note that if this is for a grantor trust that will file using Form 1041 (for example, a grantor trust that chooses to file an informational return), you might check a certain box. Typically, however, if it’s a true grantor trust, you wouldn’t be applying, so this is usually not applicable.
• Line 10 – Reason for applying: Check the “Started a new business” if none of the other options (like “started a new trust” might actually be a write-in option). Sometimes people write “New Trust” or “Funding of Trust” or “Change in trust status (grantor died)” in the explanation. For online, you’ll select from a list — if a grantor died, you often select “Started a new trust” because from the IRS’s perspective, an irrevocable trust after death is effectively a new trust entity.
• Line 11 – Date entity started or acquired: Put the date the trust became effective. If it’s an irrevocable trust created now, use that date. If it’s for a trust after someone’s death, you can use the date of death (since that’s when the trust’s EIN-needed status started).
• Lines 12-17: These may ask various business-related questions (like closing month of accounting year, highest number of employees, etc.). For a typical family trust:
  • Closing month is December (enter “December” or “12”).
  • Most trusts have no employees (so you put 0 in those fields, and check “No” for hiring employees in next 12 months, unless the trust truly will have employees for some reason).
  • If no employees, you can skip the sections about Social Security, Medicare, or FUTA tax.
  • If the trust is going to have employees (rare), you’d fill in how many and what types (household, agricultural, other) accordingly.
• Line 18 – If you’ve applied before for this entity: For a brand new trust or newly irrevocable trust, the answer is likely “No.” If somehow an EIN was previously obtained (perhaps mistakenly when the trust was revocable), you might indicate that. But generally, each trust gets one EIN, one time.
• Third Party Designee: If someone else (like your attorney or accountant) is filling out the form on your behalf and you want the IRS to be able to talk to them about any issues, fill this section with their name and phone. If you, as trustee, are doing it yourself, you can leave it blank or put “N/A”.
• Signature: If mailing or faxing, the trustee (or authorized person) should sign and date the form.

Double-check everything. A small error (wrong SSN digit, wrong trust name spelling) can be troublesome to correct later.

5. Submit the Application:

• If online, once you complete the questionnaire, you’ll submit and typically get the EIN immediately on the final screen, along with an option to download the EIN confirmation letter (Form CP 575). Save and print that letter – it’s official proof of the EIN assignment, which you’ll need for banks or records.
• If faxing, send to the appropriate IRS fax number. Include a cover sheet with a return fax number. The IRS will fax back a response with the EIN in a few days if all is in order.
• If mailing, send it to the IRS address listed on the form instructions for your state. Then patiently wait for a mailed response with the EIN (this could take a month or more).

There is no fee for applying for an EIN – it’s a free service provided by the IRS. Be cautious of any third-party websites that try to charge a fee; it’s usually unnecessary to pay, as the process is straightforward.

6. Use the EIN for All Trust Activities:
Once you have obtained the EIN for the trust, you’ll begin using it wherever needed:

• Bank and Investment Accounts: Update financial institutions with the new EIN. For example, if a bank account was under a revocable trust using the grantor’s SSN and the grantor has died, the account should now reflect the trust’s EIN and the ownership by the successor trustee. New accounts opened in the name of the trust will be opened under the EIN. The bank will likely require the EIN when opening a trust account or changing signatories after a death.
• Tax Reporting: Use the EIN on the trust’s tax returns (Form 1041) and any other tax documents. If payers of income (like brokerage firms) need to issue 1099 forms, give them the EIN so that the income gets reported under the trust’s EIN. This ensures the IRS can match the income to the trust’s tax return.
• Communications with IRS: If corresponding or filing any forms related to the trust (for example, if the trust will request a tax extension, or if there are any notices), always reference the trust’s EIN, not any individual SSN.
• Avoid Mixing EIN and SSN: Now that the trust has its own EIN, do not use the grantor’s SSN for trust matters going forward. For instance, if you’re the trustee handling both the decedent’s estate and their trust, remember the estate has its own EIN and the trust has its separate EIN; don’t accidentally use one for the other. Keep clear records of which ID goes with which entity.

7. Retain the EIN Confirmation in Trust Records:
Keep the IRS EIN assignment letter (or confirmation notice) with the trust’s important documents. Future trustees or administrators may need to see it. This letter is like the trust’s birth certificate in the eyes of the IRS – it shows the trust’s federal identity. If the trust lasts for many years (as with a long-term family trust), having that document on file is helpful to avoid any doubt about the EIN.

By following these steps carefully, you can obtain an EIN for a trust with minimal hassle. Always ensure the trust really needs the EIN before applying, and if in doubt, consult with an estate attorney or tax advisor. Now that we have the EIN process covered, let’s discuss some related organizations and professionals who often come into play regarding trusts and EINs.

🤝 Related Organizations and Concepts in Trust EIN Issues

Several key organizations, government bodies, and professionals are involved in the process of determining and obtaining EINs for trusts. Understanding their roles can provide context and help you know where to turn for guidance:

Internal Revenue Service (IRS)

The IRS is the U.S. federal agency responsible for issuing EINs and enforcing tax laws, including those involving trusts. The IRS provides the rules that dictate whether a trust needs an EIN. For instance, IRS regulations outline that grantor trusts can use the grantor’s SSN while non-grantor trusts must have an EIN. The IRS also offers resources like publications and instructions (such as IRS Publication 1635: Understanding Your EIN and the instructions for Form 1041) that give guidance on trusts and their tax ID requirements. Practically, when you apply for an EIN—whether online, by fax, or mail—it’s the IRS processing that application and assigning the number. The IRS will also be the entity receiving the trust’s tax returns (Form 1041) each year, which will be filed under the trust’s EIN. If there’s ever confusion or a need for ruling (say, a question about whether a particular trust is a grantor trust or not), the IRS regulations and possibly private letter rulings come into play. In short, the IRS sets the ground rules and is the issuer of EINs.

Estate Planning Attorneys

Estate planning attorneys (or trust and estate attorneys) are lawyers who specialize in wills, trusts, and estate law. They play a crucial role in the creation and administration of trusts. When you set up a trust, an estate attorney can advise whether the trust should be revocable or irrevocable, and whether it could be considered a grantor trust or not for tax purposes. This directly impacts the EIN question. Estate attorneys often provide guidance like: “While you’re alive, your revocable trust uses your SSN; when you die, your successor trustee will need to get an EIN for the trust.” They may even assist in obtaining that EIN as part of the post-death trust administration. For example, when a client passes away, many estate attorneys will help the trustee file the Form SS-4 or go online to get the EIN immediately, because the trustee cannot effectively gather assets or pay bills until the trust has an EIN. Attorneys also ensure that multiple trusts are handled correctly – if a single estate plan spawns several trusts, the attorney will clarify that each needs its own identification. Additionally, estate lawyers understand state-specific trust laws (since trusts are creatures of state law) and can advise if there are any unique state requirements or procedures (like registering a trust or dealing with state tax authorities, which might indirectly involve having the EIN ready). In summary, estate attorneys bridge the gap between legal structure and tax compliance for trusts, making sure the trust is properly identified and administered according to both federal and state law.

Financial Planners and Advisors

Financial planners, investment advisors, and financial institutions often become involved once a trust is created, especially if significant assets are being managed. These professionals ensure that assets are properly titled in the name of the trust and that the correct tax identification is in place on accounts. For instance, a financial advisor helping a client move stocks into a newly created trust will ask, “What’s the trust’s tax ID?” If it’s a revocable trust and the grantor is alive, the answer might be “We’ll use the grantor’s SSN on the account.” If it’s an irrevocable trust, the advisor will likely say, “We need an EIN for this trust before we can retitle the account.” Financial planners also collaborate with estate attorneys and CPAs to anticipate changes. A good financial planner will remind a client that when their trust switches from revocable to irrevocable (like at death or if a scheduled change occurs), they will need to update accounts to a new EIN. Moreover, financial institutions (banks, brokerage firms) often have compliance rules about trusts. Sometimes, out of caution, a bank might request an EIN even for a revocable trust. While not required by IRS rules, if a bank’s policy insists on an EIN, the financial advisor might coordinate with the attorney to obtain one to satisfy the bank (or educate the bank about grantor trust SSN usage). Financial planners ensure that from an investment and account standpoint, everything is aligned – that includes making sure the trust’s income is reported under the correct number so tax documents (1099s, etc.) are accurate.

Certified Public Accountants (CPAs) and Tax Preparers

Though not explicitly mentioned in the section prompt, CPAs and tax professionals are definitely key players in the context of EINs for trusts. They prepare the tax returns (Form 1041 for trusts) and advise on the income tax implications of trusts. A CPA will often be the one to say, “This trust has generated $X income, we need an EIN to file a tax return because it’s not all passing to an individual’s return.” They may assist in obtaining an EIN or at least strongly remind trustees to get one. If a trust mistakenly doesn’t have an EIN when it needs one, the CPA will notice when trying to e-file a return or issue K-1s, and will send the trustee to get an EIN before the tax deadline. CPAs also often clarify to clients the distinction of grantor vs non-grantor trust during tax planning, helping them understand whether the trust’s activity will be on their personal taxes or require a separate filing. In estate settlements, a CPA might be coordinating both the final 1040 of the decedent, the estate’s 1041, and the trust’s 1041 – each needing the correct ID numbers. So while lawyers set it up, CPAs keep it running correctly tax-wise.

The Probate Court and State Authorities

When discussing trusts, one should also mention that state courts and laws govern the validity and administration of trusts. While the probate court usually oversees estates, not living trusts, if there’s a testamentary trust (from a will), the probate court might have some oversight until the trust is funded and set on its course. Some states have register of wills or commissioners of accounts who may require the trustee to report or confirm the trust’s existence. Generally, these state authorities will require that the trust has an EIN if it’s an entity continuing after death. In terms of state tax authorities (like a state’s department of revenue or taxation), they will use the trust’s federal EIN for state tax filings. So, for example, if a trust is subject to California income tax, the trustee will file a California Form 541 (fiduciary income tax return) using the same EIN that was obtained from the IRS. No separate “state EIN” exists for trusts; the federal EIN is used as the identifier across federal and state filings. However, each state might have its own definition of a “resident trust” or taxability, which can depend on factors like location of trustee, beneficiaries, or grantor’s domicile. Financial planners, attorneys, or CPAs may need to consider these nuances, but again the core identification is the EIN.

Banks and Trust Companies

Banks, trust companies, and other financial institutions also play a role. Banks often act as trustees or co-trustees (for example, a trust company might be the trustee of a charitable trust or manage a complex trust). These institutions are very familiar with EIN requirements and will typically not allow a trust account to be opened without the proper tax ID. If you name a bank’s trust department as a successor trustee in your documents, upon taking over they will ensure an EIN is obtained if needed. They also sometimes generate the EIN themselves (large trust companies have departments that handle EIN applications routinely). Additionally, as mentioned earlier, banks have compliance procedures that might affect even grantor trusts (some may request an EIN for any trust, though most will accept an SSN for a revocable trust if presented with the right info). Corporate fiduciaries ensure the trust’s tax status is correctly documented from day one of their administration.

In essence, a network of professionals and institutions surrounds the management of trusts:

• The IRS sets the rules and issues EINs.
• Estate attorneys create the trusts and guide legal compliance (including when to get EINs).
• Financial planners and institutions handle the assets and require the correct tax IDs to manage accounts.
• CPAs/tax preparers handle ongoing compliance, filing returns under the right ID.
• State courts/tax agencies follow with their requirements, generally relying on the EIN to identify the trust in any state proceedings or filings.
• Trust companies/banks as trustees ensure everything is in order operationally, including having an EIN if needed.

Knowing who does what can help a trustee or grantor navigate the process of getting an EIN and using it properly.

Now, let’s move on to a quick-hit FAQ section to address some of the most common questions people ask about trusts and EINs, with concise answers.

❓ FAQs: Trusts and EINs – Quick Answers

Below are answers to some frequently asked questions about EIN numbers for trusts. Each answer begins with a “Yes” or “No” for clarity, followed by a brief explanation.

Q: Does a revocable living trust need its own EIN?
A: No. A revocable living trust uses the grantor’s SSN as its Tax ID while the grantor is alive, since it’s treated as the grantor’s asset for tax purposes.

Q: Do irrevocable trusts have EIN numbers?
A: Yes. Most irrevocable trusts require an EIN because they are separate tax entities. Once a trust is irrevocable (especially after the grantor’s death), it must have its own Tax ID for filings.

Q: Can a trust use a Social Security Number instead of an EIN?
A: Yes. If the trust is a grantor trust (for example, a revocable trust), it can use the grantor’s SSN as its identification number. Non-grantor trusts cannot use an SSN and need an EIN.

Q: Do all trusts need a Tax ID number?
A: No. Not all trusts need a separate Tax ID. Grantor trusts (where the grantor pays the tax) don’t need their own EIN. Trusts that are separate taxpayers do need a Tax ID (EIN).

Q: What happens if I don’t get an EIN for a trust that needs one?
A: If required to have an EIN and you don’t get one, the trust won’t be able to properly file tax returns or open certain accounts. Yes, it can lead to tax filing issues and delays in trust administration.

Q: Does a family trust have an EIN?
A: It depends. If “family trust” refers to a revocable trust during the grantor’s life, then no separate EIN is needed (uses SSN). If it’s an irrevocable family trust holding assets, yes it would have its own EIN.

Q: Is an EIN the same as a TIN for a trust?
A: Yes. An EIN is one type of TIN (Taxpayer Identification Number). Trusts use an EIN as their TIN if they don’t use an individual’s SSN. In other words, the EIN is the trust’s tax ID in those cases.

Q: How quickly can I get an EIN for a trust?
A: Immediately. If you apply online and your information is in order, yes, the EIN will be issued at the end of the application session. By fax it takes a few days, and by mail a few weeks.

Q: Can one EIN be used for multiple trusts?
A: No. Each trust that needs an EIN must have its own unique number. Using one EIN for different trusts would be incorrect. Every distinct trust entity requires its own EIN from the IRS.

Q: Does a trust need a new EIN if the trustee changes?
A: No. Changing the trustee does not require a new EIN. The EIN is tied to the trust entity itself. As long as the trust is the same (and still irrevocable or still the same structure), a new trustee stepping in uses the existing EIN.

Q: When a revocable trust becomes irrevocable (grantor dies), do I need a new EIN?
A: Yes. When the grantor dies, the trust can no longer use the grantor’s SSN. The trust must obtain a new EIN at that point to handle post-death finances and tax filings.