To get a Tax ID Number for a trust, apply for an Employer Identification Number (EIN) directly through the IRS. It’s free, it takes about ten minutes online, and the number is issued immediately when the application is complete. You can also apply by fax, by mail, or by phone if the trust is based outside the United States.1Internal Revenue Service. Get an Employer Identification Number Avoid third-party sites that charge a fee; the FTC has warned that some of them mimic the IRS’s appearance to look official.2Federal Trade Commission. Don’t Pay to Get Your Employer Identification Number (EIN)
Does Your Trust Actually Need an EIN?
Not every trust needs its own number right away. A revocable living trust generally uses the grantor’s Social Security Number while the grantor is alive, because the IRS treats the trust’s income as the grantor’s income and it’s reported on their personal return. No separate filing, no separate EIN.
That changes the day the grantor dies. The trust becomes irrevocable, the deceased person’s SSN can no longer identify it, and the trustee needs to apply for an EIN before the trust conducts any financial transactions.
A trust that was irrevocable from the start needs its own EIN immediately. Charitable remainder trusts, irrevocable life insurance trusts, and special needs trusts are separate legal entities from creation and can never use the grantor’s SSN.
Two other triggers are worth knowing. A trust needs an EIN if it earns $600 or more in gross income during the tax year or has any taxable income at all, because either threshold requires filing Form 1041.3Internal Revenue Service. File an Estate Tax Income Tax Return And some banks will insist on an EIN before they’ll open an account in the trust’s name, regardless of type.
What to Gather Before You Apply
The IRS uses Form SS-4 as the underlying application whether you file online, by fax, or by mail.4Internal Revenue Service. Instructions for Form SS-4 Having the right information in front of you prevents rejected applications and delays.
You’ll need details about two things: the trust and the responsible party. The responsible party is the person who controls the trust’s funds and assets, usually the trustee. That person must provide their full legal name, Social Security Number or ITIN, and mailing address.
For the trust, you need its legal name exactly as it appears in the trust document, its mailing address, and the date it was legally created or funded. A mismatch between the name on the application and the name in the trust agreement can create problems with banks and future tax filings, so check both against the document itself.
The form asks why you’re applying. Common reasons include “Created a trust” for a newly established irrevocable trust, or “Changed type of organization” when a revocable trust becomes irrevocable after the grantor’s death. Line 9a asks for the entity type; you’ll select the trust category and provide the grantor’s taxpayer identification number.5Internal Revenue Service. Form SS-4 Application for Employer Identification Number
The Four Ways to Apply
Every method costs nothing.1Internal Revenue Service. Get an Employer Identification Number They differ in speed and eligibility.
Online: Same Day
The IRS EIN Assistant at irs.gov is the fastest option and issues the number immediately once the application is complete. To use it, the principal place of business must be in the United States or a U.S. territory, and you need a valid SSN or ITIN for the responsible party. The tool is available Monday through Friday, not around the clock. One quirk to plan around: the IRS allows only one EIN per responsible party per day, so setting up multiple trusts means spreading applications across separate days.
Fax: About Four Business Days
Fill out Form SS-4, include a return fax number, and send it to the IRS. The fax service accepts submissions seven days a week, around the clock. You’ll typically receive the EIN within four business days. Check the IRS “Where to File” page for the current fax number; it differs for domestic and international applicants.6Internal Revenue Service. Where to File Your Taxes for Form SS-4
Mail: Four to Six Weeks
Send the completed Form SS-4 to the IRS address listed in the form’s instructions for your location. This is the slowest route and worth using only when the online and fax options aren’t available.
Phone: International Applicants Only
If the principal place of business is outside the United States, apply by calling 267-941-1099, Monday through Friday, 6 a.m. to 11 p.m. Eastern time.7Internal Revenue Service. Employer Identification Number The IRS representative processes the application during the call.
Save the Confirmation Notice Immediately
If you applied online, save or print the EIN confirmation notice the moment it appears on screen. The IRS may not make it available for download again later, and you’ll need it to open bank accounts and file tax returns. For fax and mail applications, the IRS sends the confirmation by the same method you used.
If the confirmation gets lost, you can request a replacement, called a 147C letter, by calling the IRS Business and Specialty Tax Line at 1-800-829-4933. Only the responsible party on the EIN application, or someone with a power of attorney on file, can make the request. The IRS can fax the letter during the call or mail it, which takes four to six weeks.
Store the EIN with the trust document. Every financial institution, tax preparer, and government agency dealing with the trust will need it going forward.
What Happens After You Have the Number
Once a trust has its own EIN, it’s a separate taxpayer, and annual filing obligations follow. The trust must file Form 1041, the U.S. Income Tax Return for Estates and Trusts, if it has any taxable income or gross income of $600 or more.3Internal Revenue Service. File an Estate Tax Income Tax Return For a calendar-year trust, that’s due April 15 of the following year. Trusts on a fiscal year file by the 15th day of the fourth month after the fiscal year ends.8Internal Revenue Service. Forms 1041 and 1041-A – When to File
Missing the deadline carries penalties that can fall on the trustee personally, so calendar the due date the moment the EIN arrives.
Updating or Closing the EIN Later
A trust’s tax profile doesn’t stay still. Two changes come up often enough to plan for.
When a successor trustee takes over, the responsible party on file with the IRS changes. Report it within 60 days by filing Form 8822-B, Change of Address or Responsible Party – Business.9Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Skipping this can mean IRS notices go to the wrong person until penalties have already piled up.
When a trust is fully distributed and terminated, the IRS doesn’t cancel the EIN, but it will deactivate it so the number is no longer tied to active filing obligations. File all outstanding returns and pay any tax owed first. Then send a letter that includes the trust’s EIN, legal name, address, and the reason for deactivating.10Internal Revenue Service. If You No Longer Need Your EIN Without that step, the IRS will keep expecting annual returns and can send automated penalty notices years after the trust has been wound down.