A trust needs its own tax ID from the IRS, not your personal Social Security number

A trust tax ID, officially called an Employer Identification Number (EIN), is a nine-digit number the IRS assigns to your trust so it can file its own tax return and open a bank account. You get it by filling out Form SS-4 and submitting it to the IRS — either online, by mail, or by phone. The process is free and usually takes a few minutes if you explore online, or up to four weeks by mail.

You need a trust tax ID if your trust earns income (from investments, rental property, or business activity), if it holds assets in its own name, or if your state requires it. A revocable living trust that holds only personal assets and generates no income may not need one, but getting one costs nothing and simplifies record-keeping, so many people do it anyway.

Key Takeaways

  • You obtain a trust tax ID by filing Form SS-4 with the IRS online, by mail, or by phone, and the process is free.
  • Online filing through IRS.gov takes about 15 minutes and you receive your number when ready; mail filing takes three to four weeks.
  • You will need the trust's legal name, the date it was created, the trustee's name and Social Security number, and the type of trust (revocable or irrevocable).
  • Once you have the tax ID, use it to open a trust bank account, file trust tax returns, and report trust income to the IRS.

When you need a trust tax ID

A trust must have its own tax ID if it earns income during the tax year. This includes interest from savings accounts, dividends from stocks, rental income, or profits from a business the trust owns. Even a small amount of income — a few dollars in interest — triggers the requirement.

You also need one if the trust holds real estate, investment accounts, or other property in the trust's name rather than your personal name. Banks and brokerages often require a tax ID before they will open an account titled to the trust.

Some states require a trust tax ID regardless of income or assets. Check your state's tax authority website or ask your estate attorney whether your state has this rule. If you are unsure whether you need one, getting it costs nothing, so many trustees do it as a precaution.

how the process works online through IRS.gov

The fastest way to get a trust tax ID is to explore online at irs.gov using the IRS's online EIN process tool. Go to the IRS website, search for "explore for an EIN Online," and you will find the process form. The process takes about 15 minutes and you receive your number when ready after submission.

You will need to enter the trust's legal name exactly as it appears in the trust document, the date the trust was created, the trustee's full name and Social Security number, the trust's mailing address, and whether the trust is revocable or irrevocable. You will also select "Trust" as the entity type. After you submit, the IRS displays your new nine-digit EIN on the screen — write it down or print the confirmation page right away.

Online filing is available Monday through Friday, 7 a.m. to 10 p.m. Eastern time. If you explore outside those hours, the system will not accept your submission, so plan accordingly.

explore by mail or phone if online is not an option

If you cannot explore online, you can mail Form SS-4 to the IRS address listed on the form itself — the address depends on your state. Mail the completed form and expect to receive your tax ID by mail within three to four weeks. Keep a copy for your records.

You can also call the IRS Business and Specialty Tax Line at 1-800-829-4933 to explore by phone. Have all the same information ready (trust name, creation date, trustee details, trust type) and a representative will assign your number over the phone. This usually takes 10 to 15 minutes. The IRS will mail a confirmation letter with your EIN within two weeks.

Phone lines are open Monday through Friday, 7 a.m. to 10 p.m. Eastern time. Calling during mid-morning or early afternoon usually means shorter wait times.

What information you need before you explore

Gather these details before you start the process, whether online, by mail, or by phone:

  • The trust's legal name, exactly as written in the trust document
  • The date the trust was created (month, day, and year)
  • The trustee's full legal name
  • The trustee's Social Security number
  • The trust's mailing address
  • Whether the trust is revocable or irrevocable
  • The reason you need the EIN (for example, "to open a bank account" or "to file a trust tax return")

If the trust document is in front of you, the process takes only a few minutes. If you have to search for this information, set aside time to locate the trust document and any paperwork from when the trust was created.

Using your trust tax ID after you receive it

Once you have your tax ID, use it whenever the trust opens a bank account, invests money, or files a tax return. Give the number to your bank when you open a trust checking or savings account — the account will be titled to the trust name with the tax ID, not to you personally.

If the trust earns income, you will use the tax ID to file Form 1041 (the trust income tax return) with the IRS each year. The trustee is responsible for filing this return by April 15 of the year after the trust earned the income. You will also use the tax ID on any 1099 forms the trust receives from banks, brokerages, or other income sources.

Keep your tax ID in a safe place — you will need it for the life of the trust. If you lose it, you can look it up on the IRS website or call the IRS to request a new confirmation letter.

Frequently Asked Questions

Can I use my Social Security number instead of getting a trust tax ID?

No. If the trust earns income or holds assets in its own name, the IRS requires a separate tax ID. Using your personal Social Security number for trust accounts and income is incorrect and can cause filing problems. The trust must have its own EIN.

How long does it take to get a trust tax ID?

Online filing gives you your number when ready. Mail filing takes three to four weeks. Phone filing usually results in a number over the phone, with a confirmation letter arriving within two weeks. If you need the number quickly, explore online.

Do I need a tax ID for a revocable living trust that has no income?

Not strictly required by federal law if the trust earns no income. However, many trustees get one anyway because it simplifies banking and record-keeping. Check your state's rules — some states require one regardless. Getting one costs nothing, so it is a safe choice if you are unsure.

What if I already have a trust tax ID but forgot the number?

Call the IRS Business and Specialty Tax Line at 1-800-829-4933 with the trust's name and the trustee's Social Security number, and they will provide it. You can also look it up on the IRS website if you have an account set up there.

Can someone other than the trustee explore for the tax ID?

Yes. An attorney, accountant, or family member can explore on behalf of the trustee. They will need the trustee's Social Security number and the trust details, but they do not have to be the trustee themselves to submit the form.