You can get an EIN for a trust free of charge, directly from the IRS, in about 15 minutes using the online application at IRS.gov. The number is issued on screen as soon as the application is approved, and you can use it that same day to open bank accounts or handle other trust business.1Internal Revenue Service. Get an Employer Identification Number Before you apply, confirm the trust actually needs its own number. Not every trust does.
Does the Trust Actually Need Its Own EIN?
A revocable living trust generally does not need a separate EIN while the grantor is alive and can still revoke it. The IRS treats it as a grantor trust, so all income flows through to the grantor’s personal return under the grantor’s Social Security Number.2Internal Revenue Service. Instructions for Form SS-4
When the grantor dies, that changes. The trust becomes irrevocable, the grantor’s SSN can no longer be used for reporting, and the trust is now a separate taxable entity. The successor trustee needs an EIN to retitle assets, open new accounts, and file the trust’s own return.
An irrevocable trust needs its own EIN from the day it is created. That includes complex trusts, charitable trusts, and irrevocable life insurance trusts, all of which are separate taxable entities from the start.3Internal Revenue Service. Employer Identification Number
What to Have Ready Before You Start
The online form does not save your progress. If you step away or enter something wrong, you start over. Pull everything together first.
You need the trust’s exact legal name as it appears on the signed trust document. Banks compare the name on the EIN confirmation against the trust instrument, and small discrepancies can block you from opening accounts. You also need the trust’s mailing address and the date the trust was formally created and signed.
Every EIN application requires a responsible party. For a trust, that is the grantor, owner, or trustor, and in practice the acting trustee fills the role on the form.2Internal Revenue Service. Instructions for Form SS-4 The responsible party must supply a Social Security Number or Individual Taxpayer Identification Number. If the trustee is a bank or trust company, its existing EIN is used instead.
If the responsible party is a foreign individual with no SSN and ineligible for an ITIN, the IRS instructions say to enter “foreign” on the identification line, which disqualifies you from the online application. You’ll need to apply by fax or mail.2Internal Revenue Service. Instructions for Form SS-4
Applying Online, Step by Step
The online tool is the fastest route and the one the IRS recommends. Go to the “Get an Employer Identification Number” page on IRS.gov and open the application. Your principal place of business must be in the United States or a U.S. territory to use it.1Internal Revenue Service. Get an Employer Identification Number
The tool runs Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturdays from 6:00 a.m. to 9:00 p.m. Eastern, and Sundays from 6:00 p.m. to midnight Eastern. Outside those windows you’ll get an error that can be hard to interpret if you don’t know the schedule.
When the system asks for an entity type, choose Trust. That routes you through trust-specific questions. For the reason you’re applying, select “Created a trust” and specify the type, such as “irrevocable family trust” or “revocable trust now irrevocable due to death of grantor.”2Internal Revenue Service. Instructions for Form SS-4 Enter the trust’s legal name, creation date, mailing address, and the responsible party’s identification details exactly as you gathered them.
Once you submit, the IRS validates the entries and issues the EIN on screen. Save and print the confirmation immediately. It serves as your official EIN assignment notice until the paper version arrives by mail. One limit: the IRS allows only one EIN per responsible party per day, regardless of application method. A trustee setting up multiple new trusts has to spread the applications across separate days.
If You Can’t Use the Online Tool
Three alternatives exist, all using Form SS-4.
- Fax: send the completed SS-4 to the number listed in the form instructions for your location. The IRS typically faxes the EIN back within four business days.2Internal Revenue Service. Instructions for Form SS-4
- Mail: send the SS-4 to the address specified in the instructions. Expect about four weeks.2Internal Revenue Service. Instructions for Form SS-4
- Phone, international applicants only: if the principal place of business is outside the U.S., call 267-941-1099 (not toll-free) Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern. The IRS processes the application on the call.
When the Online Tool Throws an Error
The most common roadblock is Reference Number 101. It means the IRS found a business entity name too similar to one already on file, sometimes from an entirely different state. The online system can’t resolve this. You’ll need to file Form SS-4 by fax or mail so the IRS can review it manually. If the trust was formed under a state filing, which is unusual outside of some business trusts, include a copy of the formation document.
Other errors usually come from mismatched information. The responsible party’s name may not match the SSN on file, or the trust name may contain characters the system rejects. The tool offers no way to correct and resubmit. You have to start the application over. That is why getting every detail right before you begin matters.
After You Have the EIN
Banks and brokerages need the trust’s EIN before they can open an account in the trust’s name. Federal rules require financial institutions to collect a taxpayer identification number when opening any account, and for a non-grantor trust, that number is the EIN.4FDIC. DSC Risk Management Manual of Examination Policies – Section 8.1 Bank Secrecy Act, Anti-Money Laundering, and Office of Foreign Assets Control The institution will usually also ask for a copy of the trust instrument or a trust certification, along with the IRS confirmation letter.
Once accounts are open, the bank reports interest and dividends to the IRS under the trust’s EIN. Treat that number the way you would a Social Security Number. Share it only with financial institutions and tax professionals who need it.
The EIN is also the number the trust uses for federal tax filings, starting with Form 1041, the U.S. Income Tax Return for Estates and Trusts. The trustee files Form 1041 annually to report the trust’s income, deductions, gains, and losses, and must file if the trust has any taxable income or gross income of $600 or more.5Internal Revenue Service. Instructions for Form 1041 and Schedules A, B, G, J, and K-1
Keeping the EIN Current
An EIN is permanent. The IRS never reassigns or cancels it. The information tied to it can change, though, and keeping that current is the trustee’s job.
When the Responsible Party Changes
When a successor trustee takes over, or the responsible party changes for any other reason, notify the IRS within 60 days using Form 8822-B, Change of Address or Responsible Party – Business. Mail it to the address in the form’s instructions. If no confirmation letter arrives within 60 days, the IRS recommends mailing a second copy marked “Second Request.”6Internal Revenue Service. Responsible Parties and Nominees
If You Can’t Find the EIN
If you take over as successor trustee and cannot locate the EIN, check old Form 1041 returns, bank statements, or the original IRS confirmation letter. If nothing turns up, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7:00 a.m. to 7:00 p.m. local time. The IRS will verify your identity and give you the number over the phone if you’re authorized to receive it.3Internal Revenue Service. Employer Identification Number Do not apply for a new EIN because you cannot find the old one. The trust should have only one.
Closing the Account When the Trust Ends
After the trust distributes all its assets and the trustee files the final Form 1041, the EIN account should be closed. The IRS cannot cancel an EIN, but it can close the associated tax account. Send a letter that includes the trust’s EIN, legal name, mailing address, and the reason for the request. All outstanding returns should be filed and taxes paid first.7Internal Revenue Service. If You No Longer Need Your EIN Mail the request to either IRS MS 6055, Kansas City, MO 64108 or IRS MS 6273, Ogden, UT 84201.