Yes, trusts generally do have an EIN, but not all of them and not always right away. A trust needs its own Employer Identification Number once it becomes a separate taxpayer from the person who created it. For most families, that moment arrives when the grantor of a revocable living trust dies and the trust turns irrevocable. Trusts that are irrevocable from the start usually need an EIN as soon as they’re funded. A living revocable trust, by contrast, uses the grantor’s Social Security number and needs no EIN at all.
Which Trusts Need Their Own EIN
The rule that governs everything else: any trust required to file Form 1041, the federal income tax return for estates and trusts, must have its own EIN.1Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025) – Section: EIN In practice, that covers a trust taxed as a separate entity from the person who set it up.
- Irrevocable trusts. A standard irrevocable trust is its own taxpayer from the moment it’s funded. It earns income, owes tax on that income, and files its own return.
- Revocable trusts after the grantor’s death. While the grantor is alive, the trust reports under the grantor’s SSN. Once the grantor dies, the trust becomes irrevocable and must obtain its own EIN, because a deceased person’s SSN can no longer serve as a tax ID.2Internal Revenue Service. Employer Identification Number
- Trusts with taxable income. Any domestic trust with taxable income for the year must file Form 1041, which triggers the EIN requirement.3Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025) – Section: Who Must File
- Trusts that distribute income to beneficiaries. The trust reports distributions on Schedule K-1 and sends each beneficiary a copy for their personal return. The trust needs its own EIN to do this.4Internal Revenue Service. About Form 1041, U.S. Income Tax Return for Estates and Trusts
Banks and brokerages typically also require an EIN before they’ll open an account in a trust’s name, even where the tax rules might not strictly demand one.
Which Trusts Do Not Need an EIN
A revocable living trust does not need a separate EIN while the grantor is alive and competent. The IRS treats the trust as an extension of the grantor, and all income and deductions flow through to the grantor’s personal Form 1040 under the grantor’s SSN.5Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1 (2025) – Section: Grantor Type Trusts No separate return, no separate ID.
The same rule extends to something people often miss: irrevocable grantor trusts, sometimes called intentionally defective grantor trusts. These are irrevocable by design, but the trust document is drafted so the grantor remains responsible for the income tax on the trust’s earnings. Because the IRS still treats that income as the grantor’s, the trust uses the grantor’s SSN rather than getting its own EIN.6ACTEC Foundation. Grantor Trusts: Tax Returns, Reporting Requirements and Options Being irrevocable, in other words, does not automatically mean a trust needs its own EIN. The question is whether the trust is a separate taxpayer.
If you’re serving as successor trustee because the grantor is incapacitated but still living, the trust keeps using the grantor’s SSN. A new EIN isn’t needed until the grantor actually dies.
One boundary worth flagging: when a grantor with a revocable trust dies and also leaves a probate estate, the trustee and executor can jointly elect under Section 645 to treat the trust as part of the estate for income tax purposes. Even then, both entities still need their own EINs; the election is filed on Form 8855.7Office of the Law Revision Counsel. 26 U.S. Code 645 – Certain Revocable Trusts Treated as Part of Estate
How to Apply for a Trust EIN
Applying is free. The IRS charges nothing, and every legitimate application goes directly through the agency. Third-party sites that charge fees, sometimes as much as $300, are simply filing the same free application and keeping the difference. The FTC has warned consumers about them by name.8Federal Trade Commission. FTC Warns Operators of Websites that Charge for an Employer Identification Number and Claim Affiliation with the IRS
For a domestic trust, the fastest route is the online application at irs.gov, which issues the EIN immediately. The tool is available Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight. Sessions time out after 15 minutes of inactivity, and one responsible party can obtain only one EIN per day.9Internal Revenue Service. Get an Employer Identification Number
If the online tool won’t work for your situation, you can fax a completed Form SS-4 to 855-641-6935. If you include a return fax number, the IRS typically faxes the EIN back within four business days. Mailing Form SS-4 to the IRS in Cincinnati takes roughly four weeks, and the IRS notes that inventory levels can add further delay. Applicants whose principal place of business is outside the United States cannot use the online tool and must apply by phone, fax, or mail.2Internal Revenue Service. Employer Identification Number
Information to Have Before You Start
Whether you file online or on paper, Form SS-4 asks for the same things. Have these in front of you:
- The trust’s legal name, exactly as written in the trust document.
- The responsible party’s name and SSN or ITIN. For a trust, that’s usually the grantor, owner, or trustor, not a beneficiary and not a nominee with limited authority. The responsible party must be an individual, not an entity.10Internal Revenue Service. Responsible Parties and Nominees
- A mailing address where the trust should receive IRS correspondence.
- The type of entity. On Line 9a of Form SS-4, select “Trust” and enter the grantor’s taxpayer identification number.11Internal Revenue Service. Form SS-4 Application for Employer Identification Number
- The reason for applying. Check “Created a trust” and specify the type, such as irrevocable or testamentary.12Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
- The date the trust was funded, or the date it was required to obtain an EIN under Treasury Regulation 301.6109-1(a)(2), such as the date of the grantor’s death for a formerly revocable trust.
Why the Timing Matters
Once a trust has its own EIN, its Form 1041 is due by the 15th day of the fourth month after the close of its tax year. For a calendar-year trust, that’s April 15.13Internal Revenue Service. Forms 1041 and 1041-A: When to File Apply for the EIN well before you plan to file so you’re not scrambling.
Missing the deadline triggers a failure-to-file penalty of 5% of the unpaid tax for each month the return is late, capped at 25%. If the return is more than 60 days late, the minimum penalty is $525 or the total tax due, whichever is less, and interest accrues on top.14Internal Revenue Service. 2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1 The IRS may waive penalties for reasonable cause, but not knowing the trust needed an EIN is a weak argument when the trust has clearly become irrevocable.
After the EIN: Changes and Closing the Trust
If the responsible party changes, say a new trustee takes over, the trust must notify the IRS within 60 days by filing Form 8822-B. Address changes go on the same form.15Internal Revenue Service. Form 8822-B Change of Address or Responsible Party – Business Skipping this step means notices go to the wrong address while penalties and interest keep accumulating.
When the trust makes its final distributions and ends, the IRS cannot technically cancel the EIN. It stays permanently assigned to that trust. You can deactivate it by sending a letter to the IRS that includes the trust’s EIN, legal name, address, the original EIN assignment notice if you still have it, and the reason for closing. File any outstanding returns and pay all taxes first. Mail the letter to Internal Revenue Service, MS 6055, Kansas City, MO 64108 or MS 6273, Ogden, UT 84201.16Internal Revenue Service. If You No Longer Need Your EIN Check the “Final return” box on the trust’s last Form 1041 so the IRS stops expecting future filings.