To get an EIN for a trust, apply free with the IRS using Form SS-4: the online tool issues the number in one session, fax takes about four business days, and mail takes roughly four weeks. Before you apply, make sure the trust actually needs its own number, because a revocable living trust generally does not while the grantor is alive.
Does Your Trust Need an EIN at All
The dividing line is grantor trust versus non-grantor trust.
A revocable living trust does not need its own EIN while the grantor is alive and competent. The IRS treats it as an extension of the grantor, and income from trust assets is reported on the grantor’s personal return under the grantor’s Social Security Number. That stays true even if a successor trustee steps in because of the grantor’s incapacity.1Internal Revenue Service. Abusive Trust Tax Evasion Schemes – Questions and Answers
An irrevocable trust is different. Because the grantor has given up control, the IRS treats the trust as its own taxpayer, and it needs its own EIN. The same is true when a revocable trust becomes irrevocable at the grantor’s death: the successor trustee should apply promptly so post-death income is reported under the trust’s number rather than the deceased grantor’s SSN.1Internal Revenue Service. Abusive Trust Tax Evasion Schemes – Questions and Answers
One wrinkle: some irrevocable trusts still qualify as grantor trusts under Internal Revenue Code sections 671 through 677 because the grantor retained certain powers or benefits. Those remain tax-invisible even though they are irrevocable, and the grantor keeps reporting everything on their personal return. “Irrevocable” and “needs its own EIN” are not always the same thing, so a trust attorney or tax professional can tell you which category applies.
A practical note: some banks and brokerages ask for an EIN even for a revocable trust that technically does not need one. You can obtain one in that situation, but getting the EIN does not change how the trust reports income to the IRS. Grantor trusts also have simplified reporting methods that can avoid a separate trust return; if that fits your situation, talk with a preparer before applying.
What to Have Ready Before You Apply
The application is based on Form SS-4. Whether you use the online tool or the paper form, you will answer the same questions. Have this information in front of you:
- The trust’s legal name, exactly as it appears in the trust document.
- The trustee’s name and mailing address (this goes on the “care of” line).
- The type of trust, described the way the form asks (for example, “nonexempt charitable trust” or “split-interest trust”).
- The trust creation date, meaning the date it was funded or the date it became required to have an EIN.
- Reason for applying, usually “created a trust.”
- A short description of the trust’s principal activity, such as managing investments or holding real property.
- The responsible party’s name and SSN or ITIN.
The responsible party is where applications go wrong. The IRS requires a real individual with a valid SSN or ITIN, not an entity, and for a trust that person must be the grantor, owner, or trustor.2Internal Revenue Service. Responsible Parties and Nominees If the grantor has died, the trustee typically becomes the responsible party. If the responsible party ever changes later, you have to notify the IRS within 60 days using Form 8822-B.3Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
How to Apply
Applying for an EIN is free through every IRS channel. Be wary of third-party sites that charge to file what is a no-cost application.
Online (Same-Session Issuance)
The IRS online EIN tool is the fastest option. You answer questions that track Form SS-4, and if everything checks out, the number is issued on screen at the end of the session. There is no save function, so complete the application in one sitting. The tool is open Monday through Friday from 6:00 a.m. to 1:00 a.m. (next day), Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight, Eastern Time.4Internal Revenue Service. Get an Employer Identification Number
Two limits apply. The responsible party must have a valid SSN, ITIN, or EIN, and the applicant must have a legal residence or principal place of business in the United States or a U.S. territory. And the IRS issues only one EIN per responsible party per day, so if you are setting up several trusts, spread the applications across separate days.4Internal Revenue Service. Get an Employer Identification Number
Fax (About Four Business Days)
Complete and sign Form SS-4, then fax it to 855-641-6935 for domestic applicants. Put a return fax number on the form, and the IRS will generally fax the EIN back within four business days.5Internal Revenue Service. Instructions for Form SS-4
Mail (About Four Weeks)
Send the completed, signed Form SS-4 to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999
The IRS estimates roughly four weeks to process mailed applications, so plan ahead if you are trying to open trust accounts on a timeline.5Internal Revenue Service. Instructions for Form SS-4
International Applicants
If the trust’s principal place of business is outside the United States, apply by calling 267-941-1099, Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. Form SS-4 can also be faxed to 304-707-9471 from outside the U.S. or 855-215-1627 from within the U.S., or mailed to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.6Internal Revenue Service. Employer Identification Number
Applying Through an Attorney or CPA
A third-party designee such as an attorney or CPA can apply for the trust. Using the online tool requires signed authorization from the responsible party. On paper applications, line 18 of Form SS-4 handles the designation.4Internal Revenue Service. Get an Employer Identification Number
What Arrives After
Online applicants see the EIN immediately on screen, and it is valid for use right away. Fax and mail applicants receive theirs after the processing periods above. In every case, the IRS follows up with a formal confirmation called a CP 575 notice, listing the trust’s EIN, legal name, address, and the federal tax forms the trust will be expected to file. Keep it somewhere secure. Banks, brokerages, and tax preparers ask for it, and requesting a replacement adds delay.
Once the EIN is in hand, you can open bank and brokerage accounts in the trust’s name, file Form 1041 (the trust’s income tax return), report transactions involving trust assets, and issue Schedule K-1 forms to beneficiaries showing their share of distributed income.7Internal Revenue Service. About Form 1041, U.S. Income Tax Return for Estates and Trusts
What Having an EIN Commits You To
An active EIN comes with filing duties. A domestic trust must file Form 1041 for any tax year in which it has gross income of $600 or more, whether or not there is taxable income after deductions. Filing is also required if the trust has a nonresident alien as a beneficiary, even if income is below $600.8Internal Revenue Service. 2025 Instructions for Form 1041 and Schedules A, B, G, J, and K-1
Missing that filing is expensive. A late Form 1041 draws a penalty of 5% of the unpaid tax for each month (or part of a month) the return is overdue, capped at 25%. If the return is more than 60 days late, the minimum penalty is the lesser of $525 or the total tax due.9Internal Revenue Service. Instructions for Form 1041-N Reasonable-cause relief exists, but “I didn’t know” rarely qualifies once the trust has an active EIN.
Updating or Retiring the EIN Later
If the trust’s address or responsible party changes, report it on Form 8822-B. Responsible-party changes have a 60-day window.3Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
When a trust terminates, the EIN does not go away. The IRS cannot cancel an EIN because it is the entity’s permanent federal taxpayer ID, but the account can be deactivated. First file all outstanding returns and pay any tax owed. Then send a letter to the IRS with the trust’s EIN, legal name, address, a copy of the CP 575 if you still have it, and the reason for closing the account. Mail it to Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201.10Internal Revenue Service. If You No Longer Need Your EIN