Do You Need an EIN for a Trust?
Whether your trust needs an EIN depends on the type of trust and whether the grantor is still living. Here's how to figure out what applies to your situation and how to apply.
Bizee Editorial Staff
Editorial Team
Introduction
It depends on the type of trust. A revocable living trust generally uses the grantor's Social Security number while the grantor is alive and doesn't need a separate Employer Identification Number (EIN). An irrevocable trust is treated as a separate taxpayer and needs its own EIN. The same applies when a revocable trust becomes irrevocable after the grantor's death.
What is an EIN for a trust?
An EIN — Employer Identification Number — is a 9-digit tax identification number the IRS uses to identify a taxable entity. It works the same way a Social Security number works for an individual. When a trust is treated as a separate taxpayer, it needs its own EIN so the IRS can track the trust's income, deductions, and tax filings independently.
Not every trust qualifies as a separate taxpayer. That's the key distinction. Whether your trust needs an EIN comes down to how the IRS classifies it — and that classification depends almost entirely on whether the trust is revocable or irrevocable.
Does a revocable trust need an EIN?
Generally, no. A revocable living trust — sometimes called a grantor trust — doesn't need its own EIN while the grantor is alive. The IRS treats the grantor and the trust as the same taxpayer, so the trust's income, deductions, and credits are reported on the grantor's personal tax return using their Social Security number.
This also means financial institutions can open accounts for a revocable living trust using the grantor's Social Security number during the grantor's lifetime. You don't need a separate EIN to fund the trust or open a trust bank account while the grantor is living.
That said, some grantors choose to get an EIN for a revocable trust anyway — typically to avoid using their Social Security number on trust-related documents. It's not required, but it's allowed. A tax professional can help you figure out whether it makes sense for your situation.
Does an irrevocable trust need an EIN?
Yes. An irrevocable trust is treated as a separate taxpayer for federal income tax purposes, which means it needs its own EIN. The trust files its own federal income tax return — Form 1041 — and the EIN is how the IRS identifies it. Using the grantor's Social Security number is not an option once the trust is irrevocable.
There's one narrow exception worth knowing: some irrevocable trusts that are still structured as grantor trusts — where all income is taxed directly to the grantor — may be able to use the grantor's Social Security number instead of a separate EIN, depending on how the trust is drafted and how the trustee reports income. This is uncommon and the rules are specific. A tax professional can help you figure out whether your irrevocable trust qualifies.
Financial institutions also require an EIN to open or retitle accounts for an irrevocable trust. If the trust holds income-producing assets, the EIN is what ties the trust's tax reporting to those accounts.
What happens to a trust EIN after the grantor dies?
When the grantor of a revocable trust dies, the trust automatically becomes irrevocable. At that point, the grantor's Social Security number can no longer be used for tax reporting — the trust becomes a separate taxpayer and needs its own EIN. The successor trustee is responsible for applying for that EIN.
This is one of the most common points where people get caught off guard. The trust may have operated for years under the grantor's Social Security number, and the transition to a new EIN is easy to overlook in the middle of settling an estate. Getting the EIN early — right after the grantor's death — keeps the trust's tax reporting on track and makes it easier to retitle accounts and manage trust assets.
On the EIN application, the trust is classified as an irrevocable trust because that's what it became at the grantor's death. The IRS requires a new EIN — you can't continue using the grantor's Social Security number or any prior identification number the trust may have used.
How to apply for an EIN for a trust
Applying for an EIN for a trust follows the same process as applying for any other EIN. You'll file IRS Form SS-4 — Application for Employer Identification Number — and identify the trust as the entity type. The trustee is the responsible party on the application.
Apply online
The fastest option is the IRS online EIN application at irs.gov/ein. If your application is approved, the EIN is issued immediately. The online tool is available Monday through Friday, 7 AM – 10 PM ET. You can't save a partial application, so have the trust documents and the trustee's information ready before you start.
Apply by fax
You can fax a completed Form SS-4 to the IRS. Processing typically takes about 4 business days, and the IRS faxes the EIN back to the number you provide on the form.
Apply by mail
Mailing Form SS-4 is the slowest route. The IRS typically takes about 4 weeks to process a mailed application. If the trust needs the EIN to open accounts or file returns on a deadline, mail is not the right choice.
One EIN per trust
Each separate trust that is a distinct taxable entity needs its own EIN. If you're the grantor of multiple trusts, each one requires a separate EIN and files a separate tax return. A single trust with multiple beneficiaries still uses just one EIN — the EIN belongs to the trust entity, not to each beneficiary.
FAQ
Generally, no. A revocable living trust that is treated as a grantor trust during the grantor's lifetime uses the grantor's Social Security number for tax reporting. The IRS doesn't treat it as a separate taxpayer, so a separate EIN isn't required. That changes when the grantor dies and the trust becomes irrevocable — at that point, the trust needs its own EIN.
Yes. An irrevocable trust is a separate taxpayer for federal income tax purposes and needs its own EIN. It files its own federal income tax return using Form 1041, and financial institutions require the EIN to open or retitle accounts in the trust's name. There's a narrow exception for certain irrevocable grantor trusts, but those situations are uncommon — talk to a tax professional if you think it might apply.
File IRS Form SS-4 — Application for Employer Identification Number. The fastest way is the IRS online application at irs.gov/ein, which issues the EIN immediately after approval. The online tool is available Monday through Friday, 7 AM – 10 PM ET. Fax applications take about 4 business days. Mailed applications take about 4 weeks. The trustee is the responsible party on the application.
It depends on whether the grantor is still living. While the grantor is alive, a revocable grantor trust uses the grantor's Social Security number — no EIN is required. Some grantors choose to get an EIN anyway to keep their Social Security number off trust documents, but it's not required. After the grantor dies and the trust becomes irrevocable, the trust needs its own EIN.
Yes. When the grantor of a revocable trust dies, the trust becomes irrevocable and is treated as a separate taxpayer. The grantor's Social Security number can no longer be used for tax reporting. The successor trustee needs to apply for a new EIN — typically by filing Form SS-4 online at irs.gov/ein — as soon as possible after the grantor's death to keep the trust's tax reporting and account management on track.
It depends on how you apply. Online applications through the IRS are processed immediately — you get the EIN the same day. Fax applications using Form SS-4 take about 4 business days. Mailed applications take about 4 weeks. If the trust needs the EIN to open accounts or meet a filing deadline, the online application is the right choice.
A trust EIN is a 9-digit number in the format XX-XXXXXXX — the same format as any other EIN. It looks similar to a Social Security number but is structured differently and is used specifically to identify the trust as a taxable entity with the IRS.
Yes, each separate trust that is a distinct taxable entity needs its own EIN and files its own tax return. If you're the grantor of multiple trusts, each one requires a separate EIN. A single trust with multiple beneficiaries still uses just one EIN — the EIN belongs to the trust itself, not to each beneficiary.
