Introduction
If you’re managing a trust, you may need to obtain an Employer Identification Number (EIN) from the Internal Revenue Service (IRS). Whether it’s a revocable or irrevocable trust, having a valid EIN helps you file taxes, open bank accounts, and manage assets legally. In this guide, we explain how to apply for an EIN number for a trust, step by step.
What Is an EIN for a Trust?
An EIN, or Tax ID Number, is a unique nine-digit number assigned by the IRS. While trusts don’t typically have employees, an EIN is still required for:
- Filing income tax returns for the trust
- Opening bank or brokerage accounts
- Managing estate assets
- Complying with IRS reporting rules
When Is an EIN Required for a Trust?
You must apply for an EIN if:
- The trust is irrevocable
- The grantor (creator) of the trust has passed away
- The trust has income-producing assets
- You are filing Form 1041 (U.S. Income Tax Return for Estates and Trusts)
A revocable living trust usually uses the grantor’s SSN while the grantor is alive, but will need an EIN once it becomes irrevocable.
How to Apply for an EIN Number for a Trust
1. Online Application (Fastest Method)
- Visit the IRS EIN Assistant: irs.gov/ein
- Select “Estate/Trust” as the entity type
- Complete the form with trustee information
- Submit and receive the EIN instantly
2. Apply by Fax or Mail
- Fill out IRS Form SS-4
- Include trustee and trust information
- Fax to:
- (855) 641-6935 (within U.S.)
- (304) 707-9471 (if outside U.S.)
- Or mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999
3. Apply by Phone (International Applicants Only)
- Call the IRS at 267-941-1099 (not toll-free)
Information Needed to Apply
- Name of the trust
- Date trust was funded or established
- Trustee’s name and SSN/ITIN
- Mailing address
- Type of trust (revocable/irrevocable)
- Reason for applying (e.g., banking, filing taxes)
How Long Does It Take?
- Online: Immediate EIN assignment
- Fax: 4–7 business days
- Mail: 4–6 weeks
Final Thoughts
Knowing how to apply for an EIN number for a trust is essential for proper tax and legal administration. Whether you’re managing an estate or a complex trust, getting an EIN is a straightforward but crucial step.
