How to Get an EIN for a Trust

Does a trust need a tax ID number?

A tax ID number refers to any nine-digit identification issued by the IRS or Social Security Administration (SSA), including SSNs and EINs. Generally, a separate tax ID number isn’t necessary for a living trust as long as the grantor is alive and managing the trust. 

The main exception is if you create an irrevocable trust—or once your revocable trust becomes irrevocable after death. Some banks may also request an EIN before you can open an account, depending on the institution. 

EIN requirements for revocable vs. irrevocable trusts

In a revocable trust, the grantor places assets into the trust for their own benefit during their lifetime. Since it can be changed or revoked at any time, the IRS classifies it as a “grantor trust.” This means that you’ll report all income and deductions on your personal tax return, and the trust can use your SSN as its tax ID for other matters. 

As a result, a revocable trust generally doesn’t need an EIN until you die (i.e., the trust becomes irrevocable) or another triggering event occurs during your lifetime, such as:

• You create multiple trusts—if so, then each one must have its own EIN. 
• Your revocable trust becomes part of an estate or testamentary trust. 
• You have a joint trust (such as with your spouse) but don’t file joint taxes with the other grantor. 

In comparison, an irrevocable trust can’t be changed or revoked after creation (at least, not without court involvement and permission from beneficiaries). Because the grantor gives up control of the assets, irrevocable trusts must have their own EIN and file separate tax returns.

How to get a tax ID number for a trust

To recap, you may not need a new tax ID if you’re the grantor of a revocable trust. But if the trust meets certain conditions—or if you’re the successor trustee taking control after the grantor’s death—then you’ll apply for an EIN through the IRS. 

You can also use an online legal service provider like LegalZoom, and we’ll help you complete the EIN application in just a few steps. Here’s how to get started. 

Step 1: Gather necessary information

If you don’t work with LegalZoom, you can obtain an EIN through the IRS website or by completing a paper application. Whichever method you choose, it helps to gather the required information before you begin, including the following: 

• Legal name of your trust
• Trustee's name (or responsible party applying)
• Trust's mailing address
• Type of trust
• Date of funding
• Closing month of the trust’s accounting year
• Your legal name and SSN

Step 2: Fill out Form SS-4 with the IRS

You can obtain an EIN in a matter of minutes by completing the IRS’ online application, which guides you through each section. Alternatively, you can print and complete the physical application (Form SS-4, see instructions on the last page) and mail or fax it to the IRS. 

• Fax number: (855) 641-6935
• Mailing address: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999

If you’d like some help filling out the form, LegalZoom’s guided tools can walk you through everything you need to get your EIN—complete with a 100% accurate filing guarantee. 

Step 3: Receive EIN confirmation

After applying, the IRS will send you a confirmation notice along with your new EIN. You should receive this immediately if you apply online, whereas the other methods take longer—usually four business days for a fax application and four weeks for mailing it in. 

How to use an EIN number for your trust

Once you’ve received your EIN, you’ll use it much like an SSN but strictly for transactions involving the trust. Here are some common scenarios where you’ll need it: 

• Filing trust income tax returns
• Acquiring, selling, or transferring assets in the trust
• Receiving payments or distributions on behalf of the trust
• Opening bank or investment accounts in the trust’s name
• Communicating with the IRS or state tax authorities

In practice, you’ll provide the EIN to any financial institution that manages trust assets, as well as to any individual or entity making payments to the trust. As trustee (whether you’re the grantor or successor), it’s also your responsibility to maintain accurate records, track tax requirements, and stay on top of filing deadlines—just as you would with personal taxes. 

Trust EIN FAQs

How much does it cost to get an EIN for a trust?

It costs nothing to get an EIN if you apply directly through the IRS, but attorneys and online legal service providers may charge a fee to help prepare your application. For reference, LegalZoom’s EIN application costs $79 and comes with a 100% accurate filing guarantee. LegalZoom can also assist you with other estate planning needs, including last wills, powers of attorney (POAs), advance directives, and other key documents

Does a trust need an EIN to open a bank account?

This depends on the bank and how the trust is structured. Most banks should accept the grantor’s SSN for revocable trusts, but some may still require an EIN—especially if the trust is irrevocable or treated as a separate tax entity. 

How do I find my trust’s EIN number?

First, check the IRS confirmation letter or digital notice sent to you after you obtained the EIN. If you can’t find it, you might contact your bank or a financial institution that has it on record. As a last resort, you can call the IRS directly at (800) 829-4933 to get your EIN. 

Who is the responsible party for an EIN for a trust?

When you fill out the EIN application, the “responsible party” is the person who controls the trust’s assets. For a revocable trust, this is usually the grantor. If the grantor has died, the successor trustee typically becomes the responsible party. 

What is the format of an EIN number for trusts?

An EIN is a nine-digit number assigned by the IRS, formatted as “12–3456789.” The same format applies whether the EIN is used by businesses, trusts, or other legal entities for tax purposes.