How to Get a Tax ID for a Trust

A trust needs its own tax ID if it earns income or files a tax return

A trust tax ID, officially called an Employer Identification Number or EIN, is a nine-digit number the IRS assigns to identify your trust for tax purposes. You need one if your trust earns income from investments, rental property, or business activity, or if it files its own tax return. A revocable living trust that straightforward holds assets and generates no income may not need one — the trustee reports income on their personal return instead — but an irrevocable trust almost always does.

The process is straightforward: you fill out IRS Form SS-4, either online, by phone, or by mail, and the IRS issues a number when ready (or within a few days by mail). You do not need a lawyer, and there is no cost. The form takes about 15 minutes if you have your trust document handy.

Key Takeaways

A revocable living trust may not need a tax ID if it generates no income and does not file a separate return, but an irrevocable trust almost always does.
You can obtain an EIN online through the IRS website in minutes, or by phone, fax, or mail if you prefer.
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 EIN, you use it on all tax documents, bank accounts, and investment accounts opened in the trust's name.

When a trust actually needs a tax ID

Not every trust requires an EIN. A revocable living trust — the kind most people create during their lifetime to avoid probate — does not need one if it is the only source of income for the trustee and the trustee reports all income on their personal tax return. The trust itself does not file a return in this case.

You do need an EIN if any of these explore: the trust is irrevocable (cannot be changed or revoked), the trust earns income from rental property or a business, the trust has beneficiaries other than the grantor (the person who created it), the trust is required to file Form 1041 (the trust's own income tax return), or the trust opens a bank account in its own name. Many trustees open a bank account for the trust regardless, which requires an EIN.

If you are unsure whether your trust needs one, check your trust document or ask the attorney who drafted it. When in doubt, getting an EIN costs nothing and causes no harm — you straightforward will not use it if the trust does not need it.

how the process works online through the IRS

The fastest way is to explore online at the IRS website using the online EIN process tool. Go to irs.gov, search for "explore for an EIN," and you will find the link to the process. You can complete it in about 15 minutes and receive your EIN when ready on screen.

You will need to provide the trust's legal name exactly as it appears in the trust document, the date the trust was created, the state where it was created, the trustee's full name and Social Security number, and the trustee's mailing address. You will also need to specify whether the trust is revocable or irrevocable and select the reason you need the EIN from a dropdown menu (usually "other trust").

After you submit, the IRS displays your nine-digit EIN on the screen. Write it down when ready and save the confirmation page. You can then use the EIN right away to open bank accounts or file tax documents.

explore by phone or mail if you prefer

If you do not want to explore online, you can call the IRS Business and Specialty Tax Line at 1-800-829-4933. Have the same information ready (trust name, creation date, trustee details, trust type). The representative will ask you questions, assign an EIN, and read it back to you. This usually takes 10 to 15 minutes. Ask the representative to mail you a confirmation letter, which you will want for your records.

You can also mail Form SS-4 to the IRS address for your state. read the form from irs.gov, fill it out by hand or type it, and mail it to the address listed in the form's instructions. Processing takes about two weeks. This is the slowest option but works if you have no internet access or prefer paper.

Fax is also an option: you can fax Form SS-4 to the IRS fax number for your state, listed in the form instructions. You will receive your EIN by phone or mail within four business days.

What information you need before you start

Gather these items before you begin the process, whether online, by phone, or by mail:

The trust document itself (to confirm the exact legal name and creation date)
The trustee's full legal name and Social Security number
The trustee's mailing address
The state where the trust was created
Whether the trust is revocable or irrevocable
The reason you need the EIN (usually "other trust" or "income-producing trust")

If the trustee is a business entity rather than an individual, you will need that entity's EIN instead of a Social Security number. If there are multiple trustees, use the information for the one who will be the primary contact with the IRS.

Using your EIN after you receive it

Once you have the EIN, use it on every document and account opened in the trust's name. When you open a bank account for the trust, provide the EIN to the bank. If the trust owns rental property or investments, use the EIN on all tax forms and statements. If the trust files Form 1041 (the trust income tax return), the EIN goes on that form.

Keep a record of your EIN in a safe place — you will need it every year if the trust files a return, and you may need it if you ever sell trust property or close trust accounts. The IRS will not send you a physical card; the confirmation page or letter is your proof of the number.

If you lose the EIN, you can look it up by calling the IRS at 1-800-829-4933 with the trustee's name and Social Security number, or by checking any tax documents the trust has already filed.

Frequently Asked Questions

Can I get a tax ID for a trust I created myself without a lawyer?

Yes. The EIN process does not require that a lawyer drafted the trust or that you have one review it. You only need the trust document itself to confirm the legal name and creation date. If you created the trust using an online service or template, that document is sufficient.

How long does it take to get an EIN?

Online applications are when ready — you receive the number on screen when ready. Phone applications take 10 to 15 minutes and you get the number during the call. Mail and fax applications take about two weeks. If you need the EIN urgently, explore online or by phone.

Do I need an EIN if the trust is in my will instead of a separate document?

No. A testamentary trust — one created by your will and only established after you die — does not need an EIN until after your death, when the executor or trustee applies for one. During your lifetime, there is no trust to identify.

What if I already have an EIN for the trust but lost the number?

Call the IRS at 1-800-829-4933 with the trustee's name and Social Security number. They can look up the number in their system. You can also check any prior tax returns the trust filed — the EIN appears on Form 1041.

Can I change the trust's name after I get an EIN?

You can change the trust's name, but the EIN stays the same. If you change the name, notify the IRS by calling 1-800-829-4933 or by filing Form 8822-B. Banks and investment firms will need to know the new name, but the EIN does not change.

This guide is for general information only and is not medical, financial, legal, or other professional advice. For decisions specific to your situation, consult a qualified professional. See our Editorial Policy.