Step 1: Determine Whether You Actually Need an EIN
Not every trust needs its own EIN.
A. Revocable Living Trust (Grantor Alive)
If the trust is revocable and the grantor is still living, the trust usually uses the grantor’s Social Security Number for tax reporting.
✅ EIN usually not required
❗ Some banks still request one anyway due to internal policy.
B. Irrevocable Trust
If the trust is irrevocable, it generally needs its own EIN.
✅ EIN required
C. Trust After Death (Revocable Trust Becomes Irrevocable)
When the grantor dies, most revocable trusts become irrevocable.
✅ EIN required after death (in most cases)
Step 2: Gather the Information Needed Before Applying
To apply for an EIN, you’ll need:
- Trust name (exact legal name)
- Date trust was created
- Name of trustee (or successor trustee)
- Trustee’s SSN
- Trustee’s address
- County and state where trust is administered
- Type of trust (revocable/irrevocable)
- Date of death (if applying after grantor’s death)
- Number of beneficiaries (sometimes asked)
Step 3: Apply for the EIN with the IRS
There are three common ways:
Option 1 (Fastest): Apply Online Through IRS Website
This is the easiest method if the trustee is applying.
- Go to the IRS EIN application page (IRS “Apply for an Employer Identification Number (EIN) Online”)
- Select “Trust” as the entity type
- Complete the questions
- At the end, download/print the EIN confirmation letter (CP 575)
✅ EIN issued immediately
✅ Confirmation letter available instantly
Important: The IRS online system only works during certain hours.
Option 2: Apply by Fax (Good Backup)
- Complete IRS Form SS-4
- Fax it to the IRS (fax number depends on the state)
- IRS usually responds within about 4 business days (often faster)
Option 3: Apply by Mail (Slowest)
- Complete Form SS-4
- Mail it to the IRS address listed on the instructions
⏳ Can take several weeks.
Step 4: How to Fill Out IRS Form SS-4 (Trust EIN)
Here are the key sections that matter most:
Line 1: Name of entity
Put the full trust name exactly, such as:
The John A. Smith Revocable Trust dated January 15, 2012
Line 2: Trade name
Usually leave blank.
Line 3: Executor/Trustee name
Enter trustee name.
Line 4: Mailing address
Trustee’s mailing address.
Line 5: Street address
If different, otherwise same.
Line 6: County and state
County where trust is administered.
Line 7a/7b: Responsible party
This is usually the trustee.
Line 8a: Is this application for LLC?
Usually “No.”
Line 9a: Type of entity
Check Other and write:
Trust
Line 10: Reason for applying
Common reasons include:
- “Created a trust”
- “Trust became irrevocable upon death”
- “Banking purposes”
Line 11: Date business started/acquired
Use the trust creation date or date of death (depending on circumstances).
Line 12: Closing month of accounting year
Most trusts use December.
Line 13: Number of employees
Usually “0.”
Line 14: Employment tax liability
Usually “No.”
Line 15–17: Employment tax forms
Usually blank.
Line 18: Principal activity
Often “Other” or “Investment” depending on trust assets.
Third party designee section
If attorney or CPA is filing, complete this.
Step 5: Save the IRS EIN Confirmation Letter
Once issued, keep the IRS confirmation letter (CP 575) with the trust binder.
Banks, brokerages, and accountants often request it.
Common Trust EIN Situations (Real World)
Scenario 1: Bank Demands EIN for Revocable Trust
Some banks insist on an EIN even when it’s not technically required.
Usually it’s allowed to obtain one anyway, but it’s best to coordinate with the client’s accountant to avoid confusion.
Scenario 2: Grantor Dies
When the grantor dies, the trust typically becomes a separate taxable entity.
The successor trustee should apply for an EIN right away, because it will be needed for:
- bank accounts
- investment accounts
- tax returns (Form 1041)
Scenario 3: Trust Owns Rental Property or Business Interest
If the trust is collecting income (rent, dividends, business distributions), an EIN is typically required if it’s irrevocable.
After You Get the EIN: Next Steps
Once the EIN is issued, the trustee should:
- update bank accounts (if needed)
- retitle trust accounts under EIN
- notify CPA/tax preparer
- begin filing fiduciary tax returns if required (Form 1041)
Important Caution
Even though getting an EIN is simple, using the EIN incorrectly can create tax reporting problems. Trustees should coordinate with legal counsel and a tax professional to ensure the trust is being reported properly.
