Does a trust need an EIN?
An irrevocable trust needs its own EIN. A revocable living trust reports under the grantor's SSN while the grantor lives and needs no EIN. The trust applies on Form SS-4, and the IRS charges $0.
The rule sits in Treasury Regulation 301.6109-1(a)(2). A grantor trust identifies itself with the grantor's Social Security Number, because the IRS treats the grantor and the trust as one taxpayer. No separate return exists, so no separate number is needed.
An irrevocable trust is a separate taxpayer. It files its own Form 1041, US Income Tax Return for Estates and Trusts, once gross income reaches $600 in a tax year, or when any beneficiary is a nonresident alien. A separate return needs a separate 9-digit number.
Banks apply a second test that the tax code does not. A trust account opened at a US bank asks for the trust EIN and the CP-575 letter before the account funds. A trustee who plans to open an account applies for the EIN even when the $600 threshold sits years away.
Source: IRS Form SS-4 instructions and Form 1041 instructions, verified July 2026.
Which trusts need an EIN and which do not?
Irrevocable, testamentary, charitable, and special-needs trusts need an EIN. A revocable living trust with a living grantor does not. A revocable trust needs one the day the grantor dies and the trust turns irrevocable.
| Trust type | EIN needed | Tax ID it reports under | Return filed |
|---|---|---|---|
| Revocable living trust, grantor alive | No | The grantor's SSN | The grantor's Form 1040 |
| Revocable trust after the grantor dies | Yes | Its own EIN | Form 1041 |
| Irrevocable trust | Yes | Its own EIN | Form 1041 |
| Testamentary trust created by a will | Yes | Its own EIN | Form 1041 |
| Special needs trust, third-party funded | Yes | Its own EIN | Form 1041 |
| Charitable remainder trust | Yes | Its own EIN | Form 5227 |
| Irrevocable life insurance trust | Yes | Its own EIN | Form 1041 |
| Foreign trust with a US owner | Yes | Its own EIN | Forms 3520 and 3520-A |
Source: IRS Form 1041, Form 5227, and Form 3520-A instructions, verified July 2026.
One instrument creates more than one trust in many estate plans. A married couple's plan splits into a survivor's trust and a bypass trust at the first death. Those are 2 trusts and they take 2 EINs. The IRS issues 1 EIN per responsible party per day, so 2 applications take 2 calendar days.
A foreign trust adds Form 3520-A, due March 15 with the trust's tax year, and Form 3520 from the US owner or beneficiary. Both forms print the trust EIN at the top. Without the EIN, neither form is filable.
One category sits between the 2 columns. An irrevocable trust that the grantor still controls for income tax stays a grantor trust under Internal Revenue Code sections 671 to 679. Treasury Regulation 1.671-4(b) lets that trust report under the grantor's SSN instead of filing its own Form 1041. The trustee still applies for an EIN in 2 situations: the trust opens a bank account, or the trustee chooses the separate-EIN reporting method the same regulation allows.
Does a revocable trust need an EIN after the grantor dies?
Yes. A revocable trust becomes irrevocable at the grantor's death and needs its own EIN from that date. The successor trustee applies on Form SS-4 and enters the date of death on line 11.
The grantor's SSN closes as a reporting number on the date of death. Every dollar of trust income earned after that date belongs to the trust as a separate taxpayer. Banks and brokers issue the Form 1099 for that income to the trust EIN, and a trustee who has not applied yet receives a 1099 with the wrong tax ID on it.
The successor trustee's first 4 filings
- Form SS-4 for the trust EIN. Line 11 takes the date of death. Line 3 takes the successor trustee's name. The IRS charges $0.
- Form 56, Notice Concerning Fiduciary Relationship. Tells the IRS who now acts for the trust. Filing it directs IRS notices to the trustee.
- Form 1041 for the first tax year. Due on the 15th day of the 4th month after year end, which is April 15 for a calendar-year trust.
- Schedule K-1 to each beneficiary. Reports each beneficiary's share of distributed income, carrying the trust EIN in the header.
One election changes the sequence. Internal Revenue Code section 645 lets a qualified revocable trust be treated as part of the decedent's estate for income tax. The executor and trustee make it on Form 8855, and the election period runs 2 years from the date of death when no Form 706 is required. The trust still applies for its own EIN, because Form 8855 asks for it.
The estate side of the same event has its own procedure. Read it on the ein for estate page, which covers the executor's route and the fiscal-year choice an estate has and a trust does not.
How do you apply for an EIN for a trust?
You apply on Form SS-4. Check the Trust box on line 9a, name the trustee on lines 3 and 7a, enter December on line 12, then file at irs.gov in 15 minutes with an SSN or by fax without one.
The trust instrument holds every answer the form asks for. Open it before the form, not during.
Apply for a trust EIN in 6 steps
- Read the trust instrument (5 minutes). Take the exact trust name, the signing date, the funding date, and the trustee name from the document itself.
- Confirm the trust is irrevocable (2 minutes). A revocable trust with a living grantor reports under the grantor's SSN and needs no EIN.
- Complete lines 1, 3, 4a, and 4b (5 minutes). The trust name, the trustee, and the address that receives the CP-575 letter from the IRS.
- Complete lines 7a, 7b, 9a, and 10 (5 minutes). Name the trustee, enter their SSN, ITIN, or the word Foreign, check Trust on line 9a, and check Created a trust on line 10.
- Enter December on line 12 and 0 on line 13 (2 minutes). Section 644 puts trusts on the calendar year. Line 13 needs a number in all three boxes.
- Sign as trustee and send (3 minutes). Fax to 855-641-6935 from a US address, or 855-215-1627 from outside the United States. An unsigned SS-4 is returned unprocessed.
The 6 steps take 22 minutes with the trust instrument in front of you. Preparation is not the slow part of a trust EIN. IRS processing is.
The IRS online assistant runs Monday to Friday, 7 a.m. to 10 p.m. Eastern. The session ends after 15 minutes of inactivity and restarts from the first screen, so the trust name and both SSNs belong on paper before the session opens.
Which SS-4 lines does a trust answer differently?
A trust answers 10 fields differently: lines 1, 3, 4, 7, 9a, 10, 11, 12, 13, and 18. Line 9a checks Trust and carries the grantor's SSN. Line 12 takes December, and line 3 takes the trustee.
Every other line on Form SS-4 works the same for a trust as for a company. Check each answer below against the IRS rule before the form leaves your desk.
Line 1: Legal name of the trust
Copy the trust name from the signed trust instrument, character for character, including the date in the name.
The IRS builds a 4-character name control from line 1. "John A. Smith Revocable Trust" and "The John A. Smith Trust" produce two different name controls and two different tax accounts.
Line 3: Trustee name
Line 3 takes the trustee, executor, administrator, or care-of name. A trust always completes line 3.
The name on line 3 decides where the IRS mails the CP-575 letter. A successor trustee acting after the grantor's death enters their own name here.
Line 4a and 4b: Mailing address of the trustee
Enter the address that receives IRS mail for the trust. Line 4b takes city, state, and ZIP code.
The IRS accepts a foreign mailing address. Enter the province and postal code in the line 4b fields, then the country name in full.
Line 7a and 7b: Responsible party
Line 7a names the trustee who controls the trust assets. Line 7b takes that person's SSN or ITIN, and the IRS accepts one responsible party per application.
A trustee holding neither an SSN nor an ITIN enters the word Foreign on line 7b. That single entry moves the application off the online tool and onto the fax line.
Line 9a: Type of entity: Trust
Check the Trust box on line 9a and enter the grantor's SSN in the space printed beside it.
Line 9a also carries separate boxes for an estate, a plan administrator, and a REMIC. A trust that checks the estate box lands in the wrong IRS filing category.
Line 10: Reason for applying
Check "Created a trust" and write the trust type on the line beside it, such as irrevocable, testamentary, or charitable remainder.
Banking purpose is the wrong box for a trust that files Form 1041. Created a trust is the entry that matches the return the IRS expects.
Line 11: Date the trust was funded
Enter the date the trust was funded, in month, day, year order. A testamentary trust enters the grantor's date of death.
A date before the trust instrument was signed contradicts the document and triggers IRS follow-up correspondence weeks later.
Line 12: Closing month of the accounting year
Enter December. Internal Revenue Code section 644 requires a trust to use the calendar year, with one narrow exception for a charitable trust under section 4947(a)(1).
An estate chooses any fiscal year ending within 12 months of death. A trust does not. This is the single largest filing difference between the two.
Line 13: Employees expected in the next 12 months
Enter a number in all three boxes: agricultural, household, and other. Enter 0 in each box when the trust hires nobody.
A blank line 13 is an incomplete application. 0 in all three boxes is a complete answer.
Line 18: Prior EIN
Answer whether this trust has ever received an EIN. Enter the previous 9-digit number when the answer is yes.
A revocable trust that already received an EIN during the grantor's lifetime keeps that number after death. A second EIN creates two open tax accounts for one trust.
Source: IRS Form SS-4 and its instructions, verified July 2026.
The full 18-field walkthrough, including every line a company answers, sits on the SS4 form checklist.
How do you get an EIN for a trust without an SSN?
Enter the word Foreign on line 7b. The IRS issues EINs to trustees who hold no SSN and no ITIN. The application moves from the online tool to the fax line, and no passport is required.
| Channel | Number | Who uses it |
|---|---|---|
| IRS fax, US-based trust | 855-641-6935 | The trust has a US business address |
| IRS fax, international | 855-215-1627 | The trust has no US business address |
| IRS international phone line | 267-941-1099 | International trustees calling the IRS directly |
Source: IRS, verified July 2026.
Two facts settle the questions that follow. The IRS asks for no Social Security Number on line 7b, and the IRS asks for no identity document with Form SS-4. Line 7b carries one word, and the IRS accepts it.
Line 9a is the field that catches out a trustee with no SSN. Line 9a asks for the grantor's SSN, not the trustee's. A grantor who never held a US tax ID leaves that space blank and the trustee attaches a short statement naming the grantor and the country of residence.
Fax carries no tracking number and no online status page. That single gap is what the $67 buys: a specialist prepares all 18 fields and faxes them to the IRS within 5 business days, or within 24 hours with the IRS call included on the $97 Fast tier, or the filing is free.
How long does an EIN for a trust take?
A trustee with an SSN gets the trust EIN in 15 minutes at irs.gov. The IRS gives 4 business days by fax and 4 weeks by mail. einnumber.co files by fax within 5 business days, or 24 hours on Fast.
| Method | Time to EIN | Trustee SSN required | Cost |
|---|---|---|---|
| IRS online assistant | 15 minutes | Yes | $0 |
| IRS fax, Form SS-4 | 4 business days | No | $0 |
| IRS mail, Form SS-4 | 4 weeks | No | $0 |
| IRS international phone | One call | No | $0 |
| einnumber.co Standard | 12–14 business days total | No | $67 |
| einnumber.co Fast | Under a week | No | $97 |
Source: IRS Form SS-4 instructions, verified July 2026. The 4-business-day fax response requires a return fax number on the form. Business days are Monday to Friday, excluding US federal holidays.
einnumber.co files by fax within 5 business days of receiving your completed details on Standard, and within 24 hours on Fast. Your filing confirmation email prints the date the SS-4 went to the IRS.
What happens after a trust receives its EIN?
The IRS issues the 9-digit EIN and the CP-575 confirmation letter. The trustee opens the trust bank account, gives the EIN to every payer, and files Form 1041 once gross income reaches $600 in a year.
The EIN prints in a 2-digit and 7-digit format, separated by a hyphen. The IRS issues 1 CP-575 per EIN and never reprints it. A replacement arrives only as a 147C letter, which the IRS sends on request to the trustee of record.
Store a copy before opening any account. A US bank asks for the CP-575, the trust instrument, and the trustee's identification at account opening, and checks the trust name on the letter against the name in the instrument. A mismatch on line 1 surfaces here, months after filing.
Give the EIN to every payer the trust holds an account with. Banks, brokers, and tenants request a Form W-9 in the trust name, and the number entered on that W-9 is the 9-digit EIN, not the grantor's SSN. A payer with the wrong number on file issues the Form 1099 to a closed taxpayer, and fixing that takes a corrected 1099 from the payer.
Form 1041 runs on the calendar year for a trust, so the return is due April 15. Form 7004 extends the filing deadline by 5.5 months, to September 30. The extension moves the filing date and moves no payment date. Schedule K-1 goes to each beneficiary by the same April 15 date, and each K-1 carries the trust EIN in its header.
An EIN lasts the life of the trust. It never renews and never expires, which puts the year 2 cost at $0 and the cost of every year after that at $0.
Why do trust EIN applications get rejected?
A trust name on line 1 that does not match the trust instrument causes most rejections. Four more causes: the wrong SSN on line 9a, a fiscal year on line 12, a blank line 13, and an unsigned form.
Line 1 does not match the trust instrument. The IRS builds a 4-character name control from line 1. A later Form 1041 that carries a different name rejects against it.
Line 9a carries the trustee's SSN. Line 9a takes the grantor's SSN. The trustee's number belongs on line 7b, and 2 different people fill the 2 fields.
Line 12 shows a month other than December. Section 644 puts trusts on the calendar year. A June year end on a trust contradicts the code.
Line 13 is blank. All 3 boxes need a number. Enter 0 for agricultural, household, and other when the trust hires nobody.
Line 11 predates the trust instrument. A funding date earlier than the signing date contradicts the document the IRS asks about.
The form is signed by a beneficiary. Only a trustee signs Form SS-4 for a trust. An unsigned or wrongly signed form is returned unprocessed.
The IRS reports a rejection by mail, not by email. A rejected fax filing costs weeks before the notice reaches the trustee. Reading line 1 against the trust instrument takes 2 minutes and removes the largest single cause.
Related entity routes: the ein for sole proprietorship route answers line 9a with a different box and reports under the owner's SSN by default.
How much does an EIN for a trust cost?
An EIN for a trust costs $0. The IRS charges nothing for Form SS-4 and nothing for the EIN, through every method. The trust pays $0 in year 2 and every year after, because an EIN never renews.
| Filed by | Price | Filing guarantee in writing | Year 2+ |
|---|---|---|---|
| The trustee, direct to the IRS | $0 | Not stated | $0 |
| einnumber.co Standard | $67 | Filed by fax within 5 business days or the filing is free | $0 |
| einnumber.co Fast | $97 | Filed and the IRS call made within 24 hours, guaranteed — or the filing is free | $0 |
| Northwest | $200 | Not stated | $0 |
| ZenBusiness | $99 | Not stated | $0 |
| Rocket Lawyer | $59.99 | Not stated | $0 |
Competitor prices verified July 2026. Northwest reflects the no-SSN rate.
Read this before paying anyone, including us. A trustee holding an SSN gets the trust EIN at irs.gov in 15 minutes for $0. The $67 exists for the trustees the online tool blocks: a paper form, a fax line with no tracking, and 18 fields that have to be right the first time.
See the full price breakdown on the how much does an EIN cost page, read the honest version on the free EIN number page, or apply for your EIN number online now.