What You Need to Know About Getting a Tax ID for a Trust
A trust needs its own tax identification number if it earns income, holds investments, or files a tax return. The IRS calls this an Employer Identification Number (EIN), even though a trust is not an employer. You request one directly from the IRS using Form SS-4, and the process takes about 15 minutes if you explore online. Most trusts receive their EIN the same day.
Not every trust needs an EIN. A revocable living trust that holds only personal assets and generates no income can use the grantor's Social Security number instead. A trust that receives income from rental property, investments, or a business, or one that exists after the grantor dies, must have its own EIN before filing taxes.
Key Takeaways
- You request an EIN for a trust using IRS Form SS-4, either online at the IRS website, by phone, by fax, or by mail.
- Online applications are processed when ready and give you the EIN on the spot; phone and fax applications take about four weeks.
- You need the trust document, the grantor's Social Security number, and the name and address where the trust will file taxes.
- A revocable living trust with no income does not need an EIN and can use the grantor's Social Security number on tax forms instead.
- Once you have the EIN, the trustee uses it on all tax returns, bank accounts, and investment accounts opened in the trust's name.
When a Trust Needs Its Own Tax ID
A revocable living trust created during the grantor's lifetime does not need an EIN if it generates no income. The grantor reports all trust income on their personal tax return using their own Social Security number. This is true even if the trust holds real estate, stocks, or other assets—as long as those assets do not produce taxable income like rent, dividends, or interest.
An EIN becomes necessary the moment the trust starts earning income. This includes rental income from property, interest from bank accounts held in the trust's name, dividends from investments, or income from a business the trust owns. An irrevocable trust also needs an EIN because it is treated as a separate tax entity from the moment it is created, regardless of whether it has income.
After the grantor dies, the trust becomes an estate if it goes through probate, or it continues as a trust if assets pass directly to beneficiaries. Either way, if there is any income or if the trust holds assets for more than a year, it needs an EIN and must file its own tax return.
How to Request an EIN Online
The fastest way to get an EIN is through the IRS website at irs.gov. Go to the section labeled "explore for an EIN Online" and select "Business" as your entity type. The form will ask you to choose your legal structure; for a trust, select "Trust" from the dropdown menu.
You will need the trust document in front of you, along with the grantor's Social Security number and the address where the trust will file taxes. The form takes about 15 minutes to complete. At the end, the IRS displays your EIN on the screen and sends a confirmation email. You can print the confirmation when ready and use the EIN right away.
The online system is available Monday through Friday, 7 a.m. to 10 p.m. Eastern time. It does not work on weekends or federal holidays. If you explore outside these hours, you can still start the form, but you will not receive your EIN until the next business day.
Other Ways to Request an EIN
If you cannot use the online system, you can request an EIN by phone, fax, or mail. Each method has different timing and requirements.
| Method | How to Submit | Processing Time |
|---|---|---|
| Phone | Call the IRS Business and Specialty Tax Line at 1-800-829-4933. Have Form SS-4 filled out before you call. | when ready; you receive the EIN during the call. |
| Fax | Complete Form SS-4 and fax it to the IRS fax number for your state (listed on the form itself). | About four weeks. |
| Complete Form SS-4 and mail it to the IRS address for your state (listed on the form). | About four weeks. |
The phone line is staffed Monday through Friday, 7 a.m. to 10 p.m. Eastern time. Have your trust document and the grantor's Social Security number ready before you call. The representative will ask you questions from Form SS-4 and issue the EIN on the spot.
What Information You Need to Provide
Whether you explore online, by phone, or by mail, you will need the same core information. Have the trust document available so you can answer questions about the trust's name, the date it was created, and who the trustee is.
You will need the grantor's full name and Social Security number. If the trust is irrevocable or if the grantor has died, you may also need the name and Social Security number of the current trustee. The IRS also asks for the address where the trust will file taxes—this is usually the trustee's address or the address of the trust's principal place of business.
If the trust owns a business or rental property, you will need to describe the type of income it generates. The IRS uses this to assign a business classification code, though for most trusts this is straightforward.
What Happens After You Receive Your EIN
Once you have the EIN, use it on all documents opened in the trust's name. This includes bank accounts, investment accounts, credit cards, and property deeds. The trustee signs documents as "Trustee of [Trust Name]" and provides the EIN instead of a Social Security number.
The trustee uses the EIN on the trust's tax return, which is filed on Form 1041 if the trust has income. The trustee also uses it when reporting income to the IRS on Forms 1099 or K-1 that the trust receives from banks, brokers, or other sources. If the trust distributes income to beneficiaries, the trustee uses the EIN to issue K-1 forms to those beneficiaries.
Keep the EIN confirmation letter in a safe place. You will need it if you ever need to verify the EIN or if you change banks or investment firms. The EIN does not expire and does not need to be renewed.
Common Mistakes to Avoid
The most common mistake is requesting an EIN for a revocable living trust that has no income. If the trust generates no income during the grantor's lifetime, an EIN is unnecessary and creates extra paperwork. Use the grantor's Social Security number instead, and request an EIN only if the trust later starts earning income or after the grantor dies.
Another mistake is using the wrong form or entity type. Make sure you select "Trust" as your entity type, not "Sole Proprietor" or "Partnership." The IRS will reject the process if the entity type does not match the trust structure.
Do not delay requesting an EIN if the trust needs one. If the trust earns income and you do not have an EIN, you cannot open a bank account in the trust's name, and you cannot file a tax return. Request the EIN before the trust receives its first income or before the tax year ends.
Frequently Asked Questions
Can I use the grantor's Social Security number instead of getting an EIN?
Yes, if the trust is revocable and generates no income during the grantor's lifetime. Once the trust earns income or becomes irrevocable, it must have its own EIN. After the grantor dies, the trust must have an EIN to file its own tax return.
How long does it take to get an EIN?
Online applications are processed when ready and you receive the EIN on the same day. Phone applications also give you the EIN during the call. Fax and mail applications take about four weeks. If you need the EIN quickly, explore online or by phone.
What if I already have an EIN for the trust but need to update the trustee's name?
You do not need a new EIN if the trustee changes. The EIN stays with the trust. Notify the IRS of the trustee change by writing to the IRS office that issued the EIN, but you do not need to request a new number.
Do I need an EIN if the trust is just holding my house?
Not if the house is your primary residence and generates no rental income. If you rent out the house or if the trust is irrevocable, you need an EIN. If you are unsure, request one anyway—there is no penalty for having an EIN you do not use.
What if I lost the EIN confirmation letter?
You can look up your EIN by calling the IRS at 1-800-829-4933 with the trust's name and the grantor's Social Security number. You can also request a new confirmation letter by mail. The EIN itself does not change.