Whose SSN Is Used For an Irrevocable Trust? (w/Examples) + FAQs

In an irrevocable trust, you almost never use an individual’s Social Security Number (SSN) as the trust’s tax ID. Instead, the trust must have its own Employer Identification Number (EIN).

The IRS issues thousands of new EINs for trusts every year. Between 2020 and 2021 alone, the number of trust tax returns filed jumped nearly 15% – a testament to the growing use of trusts in estate planning.

Before diving into the details, here are the key takeaways:

• 🔒 Irrevocable trusts use separate IDs: Almost all irrevocable trusts must have their own Employer Identification Number (EIN) rather than using any person’s SSN. This EIN is the trust’s equivalent of an SSN.
• 💡 Grantor trust exception: If an irrevocable trust is classified as a grantor trust (meaning the trust’s income is taxed to the person who created it), it can use the grantor’s SSN while the grantor is alive and the trust produces no independent income.
• ⚠️ When EIN becomes mandatory: As soon as an irrevocable trust produces income or the grantor passes away (or otherwise can’t be taxed on it), the trust must obtain its own EIN. You cannot keep using a personal SSN in these cases.
• 🛑 Avoid SSN mix-ups: Never use a trustee’s or beneficiary’s SSN as the trust’s tax ID. The SSN for tax matters should only ever be the grantor’s (in limited situations) – otherwise, use an EIN.
• 🗽 State laws can differ: Federally, grantor trusts might not need an EIN, but certain states (e.g. Pennsylvania) still require or strongly encourage an EIN for state tax filing. Always check state-specific rules after handling federal requirements.

SSN vs. EIN – Trust Tax ID Basics

Every trust needs a taxpayer identification number (TIN) for tax and financial purposes. This TIN can either be an individual’s Social Security Number (SSN) or an Employer Identification Number (EIN) issued by the IRS. To clarify the difference:

• Social Security Number (SSN): A 9-digit number issued to individuals (U.S. citizens and residents) for personal tax identification. It’s private to the person and is used on personal tax returns, bank accounts, and wages.
• Employer Identification Number (EIN): A 9-digit number assigned by the IRS to entities like businesses, estates, and trusts. It acts like a “Social Security number” for a non-person entity. Trusts use an EIN as their unique ID when required.

How does this apply to trusts? A trust is not a living person, but it still must be identified by a number for tax filings and to open financial accounts. There are only two options: either attach the trust to a person’s SSN, or obtain a separate EIN for the trust.

• If a trust is structured so that its income is essentially part of an individual’s income (for example, a revocable trust that the grantor still controls), it can use that individual’s SSN as its TIN. In this case, the trust’s activities are reported under that person’s tax return.
• If a trust is a separate tax entity (which irrevocable trusts usually are), it must have its own EIN. The trust will file its own tax returns under that EIN, separate from any person’s personal tax return.

Using an SSN ties the trust’s taxes to an individual, while using an EIN treats the trust as independent. The big question is: when does a trust count as part of a person (using SSN) versus its own entity (using EIN)? The answer comes down to whether the trust is revocable or irrevocable, and whether it’s a grantor trust for tax purposes.

Revocable vs. Irrevocable Trusts: Why It Matters

Trusts come in two main flavors: revocable (living) trusts and irrevocable trusts. This distinction is crucial for tax identification, because it determines who is considered the owner of the trust assets for tax purposes.

Revocable Living Trusts – Use the Grantor’s SSN

A revocable living trust (often just called a living trust) is one that the person who created it (the grantor, also known as the trustor or settlor) can change or cancel at any time. Because the grantor retains control, the IRS treats a revocable trust as not separate from the grantor. All income the trust earns is taxed to the grantor directly, just as if they earned it personally.

• Tax ID for a revocable trust: While the grantor is alive, the trust uses the grantor’s own SSN as its tax ID. There’s usually no need to get a separate EIN while the trust remains revocable and the grantor is living. In the eyes of the IRS, the trust’s income is the grantor’s income.
• Example: John Doe creates a revocable living trust and transfers his bank account and home into it. Because John can revoke or amend the trust at will, the trust is essentially “John” for tax purposes. John will use his personal SSN on any accounts owned by the trust and report any trust income on his personal 1040 tax return. No separate EIN is required as long as John is alive and the trust stays revocable.

If the grantor of a revocable trust passes away, the trust typically becomes irrevocable at that point (since there’s no one who can revoke it anymore). At that time, the trust can no longer use the deceased person’s SSN (a Social Security Number is only valid for the individual during their life). The trust will then need to obtain an EIN as it transforms into an irrevocable trust for the beneficiaries.

Irrevocable Trusts – Usually Need a New EIN

In an irrevocable trust, the grantor has relinquished control and cannot easily change or cancel the trust. The assets are effectively removed from the grantor’s ownership. Because of this separation, an irrevocable trust is generally considered a separate tax entity from the grantor.

• Tax ID for an irrevocable trust: In most cases, an irrevocable trust must have its own EIN. The trust will use this EIN when opening accounts, reporting income on a trust tax return (Form 1041), and in any dealings with the IRS.
• Why not an SSN? Using a personal SSN doesn’t make sense for an irrevocable trust, because the trust isn’t just an extension of one person’s finances anymore. The whole point of an irrevocable trust is that it stands on its own, separate from the grantor’s estate. Thus, the IRS requires a fresh tax ID for it.

However, there is an important exception to the “irrevocable needs an EIN” rule, which we’ll explain in the next section. In some irrevocable trusts, the grantor still pays the income taxes (due to special trust provisions). Those are known as grantor trusts, and they can temporarily use the grantor’s SSN despite being irrevocable. But if that exception doesn’t apply, an irrevocable trust absolutely should not be using anyone’s SSN – it needs an EIN.

To summarize the basics: Revocable trusts use the grantor’s SSN (as long as the grantor is alive), whereas irrevocable trusts use an EIN in almost all circumstances, except for certain trusts treated as owned by the grantor for tax purposes. Now let’s focus specifically on the question of an irrevocable trust’s SSN usage by looking at common scenarios.

Three Common Scenarios: Which ID Number Is Used?

To make this crystal clear, let’s look at the three most common scenarios regarding trusts and taxpayer IDs. This will illustrate whose SSN (if anyone’s) is used, or whether an EIN is needed:

Trust Scenario	Tax Identification Used
Revocable Living Trust (grantor is alive and trust is revocable)	Grantor’s SSN. The trust is under the grantor’s personal tax ID while the grantor lives. No separate EIN is needed yet.
Irrevocable Trust – Grantor Alive & No Income (Grantor Trust) e.g. an irrevocable trust holding only a house or life insurance, with the grantor paying tax	Grantor’s SSN (typically). As long as the trust’s income is taxed to the living grantor (grantor trust status), the grantor’s SSN can serve as the trust’s ID. (Some grantors still choose to get an EIN, but it’s not required in this special case.)
Irrevocable Trust – Income-Producing or Grantor Deceased e.g. any trust that earns income or any trust after the grantor’s death	EIN (Trust’s own). The trust must have its own EIN. Using an individual’s SSN is not allowed or feasible, because the trust is a separate taxpayer now.

As shown above, only in a limited grantor-trust situation does an irrevocable trust use someone’s SSN (the grantor’s). In all other cases, an irrevocable trust uses an EIN that identifies the trust itself.

To put it another way: If you set up an irrevocable trust and it’s truly independent (earning its own income, or after your death), no person’s Social Security Number will be attached to it. The trust needs its own tax number from the IRS. On the other hand, if you set up an irrevocable trust but you are still reporting all its income on your own tax return (a common strategy in advanced estate planning), then your SSN can be used – at least while you are alive and reporting those taxes.

The Grantor Trust Exception: Using a Personal SSN for an Irrevocable Trust

At first glance, “irrevocable trust” and “grantor’s SSN” sound like they shouldn’t go together. How can a trust be irrevocable (separate from the grantor), yet still use the grantor’s personal tax ID? The answer lies in the concept of a grantor trust.

What is a grantor trust? It’s a trust in which the grantor retains certain powers or benefits such that, for income tax purposes, the IRS treats the trust’s income as if it still belongs to the grantor. In simpler terms, even though the trust may be irrevocable in a legal sense, the grantor is still on the hook for all the trust’s taxes. Many estate-planning trusts are intentionally designed this way (often called intentionally defective grantor trusts or IDGTs) to take advantage of tax benefits. For example, the grantor paying the tax on trust income is effectively making an extra, tax-free gift to the trust beneficiaries by letting the trust grow without tax erosion.

• IRS rules: The IRS allows an irrevocable grantor trust not to have a separate EIN. Instead, the trust can use the grantor’s SSN as its taxpayer ID and simply report all its income on the grantor’s Form 1040. In fact, IRS regulations (under the “grantor trust rules”) explicitly permit this arrangement. The trustee can even choose not to file a separate trust tax return at all as long as all income is being reported by the grantor directly.
• How it works in practice: If you create an irrevocable trust but retain certain rights (for instance, the right to swap assets in and out of the trust, or you’re the trust’s beneficiary for life insurance cash value), the trust is likely a grantor trust for tax purposes. When the trust’s bank or brokerage needs a TIN to open an account, you can provide your SSN just as if you were opening a personal account. Any interest, dividends, or other income gets reported on 1099 forms under your SSN. You include that income on your personal tax return, even though legally the income belongs to the trust. This way, the trust itself doesn’t pay taxes – you do.
• Example: Jane establishes an irrevocable trust for her adult son, transferring some investments into it. She gives the trust terms that make it a grantor trust (Jane retains a power to substitute trust assets with other assets of equal value). The trust earns $5,000 in interest in a year. Because it’s a grantor trust, Jane reports that $5,000 on her own tax return. The trust doesn’t file a Form 1041 at all. When Jane set up the trust’s investment account, she simply used her own SSN as the trust’s tax ID, and all tax documents came in her name. This continues as long as Jane is alive and the trust remains a grantor trust.

It’s important to emphasize that this SSN usage is only allowed while the original grantor is alive and still treated as the owner of the trust’s income. The moment that changes, the privilege ends:

• If the grantor dies, the grantor trust status ends. The trust cannot use the deceased person’s SSN (because that SSN ceases to be valid for filing). At that point, the trust must get an EIN and begin filing its own tax returns for any future income.
• If the grantor renounces or gives up the powers that made it a grantor trust (or they automatically lapse under the trust terms), then the trust converts into a normal non-grantor trust. From that point forward, it’s separate for tax purposes and will need an EIN and its own tax filings.

Grantor trust treatment is a bit of a loophole that allows an irrevocable trust to piggyback on an individual’s tax identity. It simplifies taxes during the grantor’s life (one taxpayer instead of two) and can save money, but it’s a temporary situation. Eventually, every irrevocable trust will end up with its own EIN – it’s just a question of when. Many practitioners actually go ahead and obtain an EIN for the trust at creation anyway, even if it’s a grantor trust, to avoid confusion and to prepare for the future.

Pros and Cons: Trust Using SSN vs. Getting an EIN

Choosing between using a personal SSN or obtaining an EIN for a trust has real effects on taxes, administration, and privacy. Here’s a side-by-side look at the advantages and disadvantages of each approach:

Approach	Pros	Cons
Using Grantor’s SSN (trust treated as grantor’s entity)	– Simplicity: No need to apply for a new ID; easy to set up accounts. – Unified Tax Filing: Trust income is reported on the grantor’s 1040, so no separate trust tax return (Form 1041) is required. – Lower Tax Rates: Income is taxed at the individual’s tax rates, which are usually lower than compressed trust tax rates.	– Privacy Risk: The grantor’s SSN is shared with banks and institutions, increasing exposure of personal SSN. – Grantor Pays Tax: The grantor personally foots the tax bill for trust income (which may be a lot if the trust earns significant income). – Temporary Solution: Only viable while grantor is alive and trust is grantor-type. EIN will be needed eventually (at grantor’s death or trust change). – Limited Use Case: Not all trusts qualify; only works if trust meets grantor trust rules.
Getting a Separate EIN (trust as its own entity)	– Privacy & Security: Protects the grantor’s SSN. Trust dealings use an EIN, keeping personal information more confidential. – Separate Identity: The trust truly stands alone, which is clearer for liability and bookkeeping. Required when the trust operates after the grantor’s death. – Flexibility: Trustees can change (or grantor can die) without changing the trust’s tax ID once an EIN is set up, avoiding account disruptions. – Compliance: Necessary for filing a Form 1041 if the trust has to pay its own taxes or distribute K-1s to beneficiaries.	– Initial Paperwork: You must apply for the EIN (though it’s a quick, free process with the IRS). – Ongoing Filing: If the trust has income, a separate tax return (Form 1041) will need to be filed each year, which can mean additional accounting work. – Higher Tax Brackets: Trusts pay higher federal income tax rates on undistributed income (reaching the top 37% bracket at a very low income level), which can be a downside if the trust retains income rather than passing it out to beneficiaries. – Complexity: Handling a trust as a separate entity requires careful record-keeping and sometimes professional guidance, especially for larger trusts.

In many cases, the decision isn’t so much a choice as a requirement: once a trust is irrevocable and generating income (or the grantor is gone), an EIN is mandatory. Using an SSN isn’t on the table anymore at that point. However, during the grantor’s lifetime, for certain trusts, there may be an option to use the SSN or go ahead and use an EIN. Some grantors opt for an EIN early for convenience and privacy, even if not required. Others stick with the SSN until they absolutely must switch.

The key is understanding the trade-offs: Using an SSN offers simplicity and possibly tax savings but at the cost of personal responsibility and limited duration. Using an EIN offers clear separation and longevity but adds some administrative overhead.

State-Specific Nuances: Following Federal Rules vs. Local Requirements

Federal tax law largely governs whether a trust uses an SSN or EIN, but state laws and tax agencies can add their own twists. In most states, the rules mirror the federal approach: a revocable trust doesn’t need a separate ID (it uses the grantor’s SSN), and an irrevocable trust should have an EIN if it’s a separate taxpayer. However, there are some nuances:

• State trust income taxes: Many states tax trust income in parallel with the IRS. A trust that’s considered a grantor trust for federal purposes is often treated similarly for state tax – meaning the grantor reports the income on their state return too. But a few states do not recognize grantor trust treatment the same way. Pennsylvania, for example, taxes income of irrevocable trusts even if they are grantor trusts federally (unless the trust is revocable). Pennsylvania law basically says that if a trust is irrevocable, it’s a separate taxpayer for state purposes. As a result, Pennsylvania requires a state fiduciary tax return for those trusts.
• E-filing and payment issues: Because of the above approach, Pennsylvania’s Department of Revenue strongly recommends obtaining an EIN for any irrevocable trust or grantor trust (other than a fully revocable trust), even if the IRS doesn’t require one. If you try to file a Pennsylvania trust tax return or make payments using the grantor’s SSN, their system may reject it or misapply the payment. In short, Pennsylvania wants an EIN on that state return. (They do not issue any separate state ID for trusts – they rely on the federal EIN.)
• Other states: Most other states follow the federal characterization of grantor vs. non-grantor trust. For example, California and New York typically allow a grantor trust’s income to be reported by the grantor for state taxes just like federal, so using the grantor’s SSN in those cases isn’t controversial. But even so, if the trust will be filing its own state return at any point (like after the grantor’s death or if it’s not fully grantor for state law), you’ll use the EIN on that return.
• State estate tax or inheritance tax filings: Another consideration is if the irrevocable trust is part of an estate or subject to state estate/inheritance taxes. You might need a tax ID (EIN) for trust-related state filings or notices. This is more about estate settlement, but it underscores that once a grantor dies, the trust should have an EIN for any official dealings.

Bottom line: Always check your state’s guidelines when your trust becomes irrevocable. You might find that even though the IRS says an SSN is okay for a grantor trust, your state prefers or requires an EIN for its own processes. Obtaining an EIN is generally a simple one-time task, so if there’s any doubt, it’s often safer to get one to satisfy all parties. State revenue departments and courts will use the EIN to track trust matters once the trust stands alone.

Real-Life Examples of Trust Tax ID Choices

Sometimes the best way to understand these rules is through real-world stories. Here are a few scenarios that illustrate how using the right (or wrong) tax ID for a trust plays out:

Example 1: Mistake – Trustee Used the Wrong SSN

Situation: Maria’s aunt set up an irrevocable trust for her, naming Maria as both a trustee and a beneficiary. When creating the trust’s bank account, the aunt mistakenly provided Maria’s SSN as the trust’s tax ID.

What happened: Because Maria’s SSN was used (instead of the aunt’s SSN or a proper EIN), the bank and the IRS viewed all interest income as if it were Maria’s income. Maria started receiving tax forms for interest she didn’t even know about. This caused confusion and potential tax headaches.

Resolution: Maria consulted a trust attorney, who immediately recognized the error. The trust, being irrevocable and separate from Maria, should have had its own EIN (or at least the aunt’s SSN if it had been a grantor trust of the aunt). They promptly applied for an EIN for the trust and updated the bank account’s records. The attorney advised Maria’s aunt never to use someone else’s SSN for a trust – it should either be the grantor’s SSN (if appropriate) or an EIN. By correcting the mistake, future interest income was properly associated with the trust’s EIN, and Maria no longer had unrelated income on her tax return. This example highlights how using a beneficiary or trustee’s SSN for an irrevocable trust is incorrect and can lead to tax mis-reporting.

Example 2: Grantor’s Death – Switching to an EIN

Situation: The Smith Family Living Trust was a revocable trust set up by Mr. and Mrs. Smith. While they were alive, they used Mr. Smith’s SSN on all the trust’s bank and investment accounts. When Mr. Smith passed away, the trust became irrevocable (since it couldn’t be changed anymore) and continued for the benefit of Mrs. Smith and their children.

Issue: Even though the accounts were still open, Mr. Smith’s SSN was no longer valid for the trust’s identification because you cannot use a deceased person’s SSN for a trust. The year Mr. Smith died, the trust’s income up to the date of death was reported under his SSN. But going forward, the trust now needed its own tax ID.

Resolution: The Smith family’s trustee quickly obtained a new EIN for the trust from the IRS (this can be done online in a matter of minutes). They notified the banks and investment firms to update the tax ID on file to the new EIN. The trust began filing its own Form 1041 tax returns for income earned after Mr. Smith’s death. Importantly, because they acted promptly, the transition was smooth – there was no commingling of post-death income under the old SSN. This example underscores that when a grantor dies, an irrevocable trust must transition to an EIN immediately to properly separate the trust’s ongoing income from the deceased grantor’s personal taxes.

Example 3: Planning Ahead – EIN for a Grantor Trust

Situation: Lydia created an Irrevocable Life Insurance Trust (ILIT) to hold a life insurance policy for her family. This trust is a classic example of an irrevocable trust that is also a grantor trust (Lydia pays the policy premiums and retains some rights that make her the owner for tax purposes). Technically, because all income (if any) would be taxed to Lydia, the ILIT could use Lydia’s SSN as its TIN.

Choice: However, when setting up the trust’s bank account (to pay insurance premiums and eventually receive the insurance payout upon Lydia’s death), her financial advisor recommended getting an EIN for the ILIT from the start. Why? The trust may not produce taxable income now, but upon Lydia’s death it will receive a large insurance payout and become fully separate – having an EIN ready avoids any delay in managing those funds at a critical time. Additionally, using an EIN from inception provided privacy; Lydia didn’t have to give out her personal SSN to the insurance company or bank in connection with the trust.

Outcome: Lydia applied for an EIN as soon as the ILIT was formed. The trust’s bank account was opened under the EIN. During Lydia’s life, the trust had minimal income (just a few dollars of interest), which she reported on her taxes as grantor. The trust didn’t need to file a return. But when Lydia eventually passed, the trustee already had the EIN in place to handle the insurance proceeds and file any required returns. This proactive approach meant no scrambling during a difficult time. This example shows that even when using an SSN is allowed (for a grantor trust), there can be advantages to getting a separate EIN early – for future readiness and personal data protection.

What to Avoid: Common Tax ID Mistakes in Trusts

Setting up the correct tax identification for your trust isn’t complicated, but mistakes do happen. Here are some common errors and misconceptions to avoid:

• ❌ Using the wrong person’s SSN: Don’t ever use the Social Security Number of a random relative, trustee, or beneficiary for a trust. The SSN on file should only belong to the grantor (and only in permissible cases). If the trust can’t use the grantor’s SSN (or that person has passed away), you need to get an EIN – not substitute someone else’s SSN.
• ❌ Failing to get an EIN when required: If your trust is irrevocable and generating income (or the grantor has died), do not delay in obtaining an EIN. Operating the trust under an old SSN in these scenarios can lead to rejected tax filings, misdirected tax payments, and legal complications. The IRS expects a new EIN in these cases, and banks will eventually demand it too (for example, when they receive notice of a customer’s death, they’ll freeze accounts until an EIN is provided for the trust or estate).
• ❌ Continuing to use a deceased person’s SSN: This is a specific case of the above, but worth emphasizing. The moment a person dies, their SSN should no longer be used to identify any trust or estate. Sometimes families don’t realize they need a new EIN for a trust after the grantor’s death and try to file taxes under the old SSN – that will not fly. Always switch to an EIN for the post-death trust.
• ❌ Unnecessarily using an EIN for a revocable trust: While not as dangerous as the other mistakes, this can cause extra paperwork. If you prematurely get an EIN for a revocable living trust (while the grantor is alive), any income might now come with tax documents under that EIN. You’ll then have to either file a separate “grantor trust” informational return or issue a statement to yourself as grantor to show that income on your 1040. It’s not a fatal error – the IRS allows it – but it complicates what could have been simpler. In general, if a trust is fully revocable and the grantor is alive, it’s easier to just use the grantor’s SSN until revocability ends. (One exception: as discussed, some people intentionally choose an EIN for privacy, which is fine as long as you handle the tax reporting correctly.)
• ❌ Assuming an EIN means the trust pays the tax: Some people mistakenly think that once you get an EIN, the trust must pay its own taxes. Not true – if the trust is a grantor trust, even with an EIN, you (the grantor) might still be responsible for all the income tax. The EIN is just an identification number. Who pays tax depends on the trust’s structure, not which number you use. So don’t assume you can avoid personal taxes on trust income just by obtaining an EIN.
• ❌ Forgetting to update tax IDs on accounts: Whenever a switch from SSN to EIN is required (like when a revocable trust becomes irrevocable), update all financial institutions, employers (if the trust employs someone), and agencies with the new EIN. One common mistake is forgetting to give a bank the new EIN, resulting in a 1099 form still being issued to the old SSN, which then doesn’t match the tax return filed for the trust. Stay organized and ensure all records reflect the correct, current TIN for the trust.

Avoiding these pitfalls will help ensure your trust’s administration goes smoothly and you stay in good graces with the IRS and state authorities. When in doubt, double-check whether an SSN or EIN is appropriate, and don’t hesitate to seek professional advice for complex situations.

FAQs

Q: Does an irrevocable trust need its own EIN?
A: Yes. In most cases, an irrevocable trust must obtain its own Employer Identification Number. The only exception is if it’s a grantor trust still tied to the grantor’s SSN while the grantor is alive.

Q: Can an irrevocable trust use a Social Security Number instead of an EIN?
A: Only in rare cases, and only the grantor’s SSN. This happens when the trust is a grantor trust and all income is taxed to the grantor. Otherwise, no – it needs an EIN.

Q: Whose SSN is used for a trust after the grantor dies?
A: None – a new EIN must be used. Once the grantor passes away (or a revocable trust becomes irrevocable at death), the trust can no longer use the grantor’s SSN and requires its own EIN.

Q: Does a revocable living trust need a tax ID number?
A: Not while the grantor is alive. A revocable trust typically uses the grantor’s personal SSN and does not require a separate EIN until it becomes irrevocable (usually upon the grantor’s death).

Q: How do I get an EIN for a trust?
A: You (or the trustee) can apply to the IRS, either online at IRS.gov, by fax, or by mail, using Form SS-4. The online application issues an EIN immediately and it’s free of charge.

Q: Is obtaining an EIN for my trust free?
A: Yes. The IRS does not charge any fee for issuing an EIN. Be cautious of third-party websites that look official but charge a fee. The official IRS process (online or mail) is free.

Q: Can a trustee use their own SSN as the trust’s tax ID?
A: No, unless the trustee is also the grantor and it’s a grantor trust scenario. A non-grantor trustee should not use their personal SSN for the trust – that’s what the EIN is for.

Q: Do trust beneficiaries ever use their SSNs for the trust’s taxes?
A: No. Beneficiaries provide their SSNs to receive K-1s for distributions, but the trust itself is identified by either the grantor’s SSN (temporarily, if allowed) or its own EIN for tax filings.

Q: If a trust has no income, does it still need an EIN?
A: If irrevocable (non-grantor), get one. If no income and the trust is a grantor trust (grantor alive), you might not need it yet – but often an EIN is still obtained.

Q: Will getting an EIN make the trust pay its own taxes?
A: Not by itself. Whether the trust pays taxes or the grantor does depends on the trust’s provisions (grantor trust or not). The EIN is just an ID number; it doesn’t change who is taxed on the income.

Q: Can two different trusts use the same EIN or SSN?
A: No. Each trust needs its own unique tax ID. Multiple trusts cannot share an EIN. If a grantor has two grantor trusts, they might both use the grantor’s SSN – a rare allowable scenario.

Q: Do I need a lawyer to get a trust EIN, or can I do it myself?
A: You can do it yourself easily through the IRS. A lawyer or accountant can also assist, especially to ensure you fill the form correctly, but it’s not legally required to have professional help.