How To Get A Tax ID For A Trust: Step-by-Step IRS Filing Guide

Obtaining an Employer Identification Number (EIN) for a trust requires submitting IRS Form SS-4 online, by fax, or by mail using verified grantor and trustee legal details. The process requires identifying the correct trust tax classification—such as revocable, irrevocable, or testamentary—and designating an eligible Responsible Party with a valid SSN or ITIN. Online applications through the IRS portal yield immediate EIN issuance, while fax and mail processing times range from 4 business days to 5 weeks.

Prerequisites and Documentation Checklist for Trust Tax ID Filing

Before initiating an Employer Identification Number (EIN) application with the Internal Revenue Service (IRS), the applicant must collect and verify all primary legal instruments and tax identifiers related to the trust entity. Preparing these details prevents application timeouts, verification rejections, or post-issuance administrative updates.

Essential Documentation and Data Checklist

• Primary Legal Instruments:

  
  
  
  • Fully executed Trust Agreement (or Declaration of Trust) including all formal schedules.
  • Formal Certificate of Trust or Memorandum of Trust.
  • Court order or validated copy of the probated Will (required specifically for Testamentary Trusts).
  • Formal amendments, restatements, or trustee succession deeds.

• Mandatory Prerequisite Tax Data:

  
  
  
  • Exact Legal Name of Trust: Must match the title designated on page one of the trust agreement (e.g., "John Doe Irrevocable Family Trust").
  • Responsible Party Information: Full legal name, Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and physical residential address of the designated natural person controlling the trust.
  • Trustee Identification: Full legal names, SSNs/ITINs, and mailing addresses of all current acting Trustees or Co-Trustees.
  • Grantor/Settlor Identification: Full legal name and SSN/ITIN of the individual who established and funded the trust.
  • Trust Formation Date: The exact date the trust agreement was executed, signed, and notarized, or the date of the grantor's death for post-mortem trusts.
  • Trust Classification Subtype: Specific IRS tax status classification (Revocable, Irrevocable, Grantor Trust, Simple Trust, Complex Trust, Charitable Trust, or Bankruptcy Estate).

• Timeline and Cost Parameters:

  
  
  
  • Direct IRS Application Fee: $0 (The IRS does not charge a fee for EIN issuance).
  • Online Application Processing Time: Instant (10 to 15 minutes session limit).
  • Fax Application Processing Time: 4 to 7 business days.
  • Mail Application Processing Time: 4 to 5 calendar weeks.

Navigating the IRS Trust Employer Identification Number Application

Step 1: Determine Legal Necessity and Timing for a Tax ID

Before applying, evaluate whether Treasury Regulation § 1.671-4 requires a standalone EIN for your specific trust architecture. Grantor trust structures frequently do not require an independent EIN during the grantor's lifetime.

1. Evaluate Grantor Revocable Trusts: If the trust is a revocable living trust where the grantor retains total control and acts as trustee, tax reporting typically defaults to the grantor’s personal Social Security Number. An EIN is optional unless financial institutions mandate one for specialized account titling.
2. Identify Irrevocable and Post-Mortem Triggers: A dedicated Tax ID becomes legally mandatory when:
   
   
   • A revocable grantor trust becomes irrevocable due to the grantor's death.
   • An irrevocable trust is created and funded during the grantor's lifetime (inter vivos irrevocable trust).
   • A testamentary trust is established via probate post-death under a last will and testament.
   • The trust earns taxable income independent of the grantor and must file IRS Form 1041 (U.S. Income Tax Return for Estates and Trusts).

Pro-Tip: Establishing a distinct EIN immediately following a grantor’s death prevents the improper use of a deceased individual's SSN for financial transactions, which violates federal banking compliance rules and complicates IRS Form 1041 filing.

Step 2: Identify and Designate the IRS Responsible Party

The IRS mandates the explicit disclosure of a "Responsible Party" on Line 7a of Form SS-4. This requirement ensures federal transparency regarding entity control.

1. Determine the Proper Individual: For a trust, the Responsible Party must be a natural person who controls, manages, or directs the disposition of the trust's funds and assets. This is usually the Grantor, Settlor, or acting Trustee.
2. Entity Trustee Exception: If a corporate entity (such as a bank or trust company) serves as the sole trustee, that corporate entity may be named as the Responsible Party only if it possesses its own valid EIN. However, if a natural person co-trustee exists, the IRS prefers listing the natural person.
3. Verify SSN/ITIN Validity: The Responsible Party must possess a valid SSN or ITIN. Using a previously cancelled EIN or an invalid taxpayer number triggers immediate system rejection.

Warning: Effective March 27, 2019, the IRS strictly prohibits third-party nominees or non-individual entities from serving as the Responsible Party on EIN applications, unless the applicant qualifies under corporate trust exceptions.

Step 3: Select the Correct IRS Trust Type Classification

Selecting the wrong entity classification in the IRS registration interface forces misaligned tax return filing schedules (e.g., expecting a Form 1040 schedule versus a Form 1041 fiduciary return).

1. Irrevocable Trust: Select this option if the grantor has permanently surrendered control and ownership of assets transferred to the trust. This creates a separate tax entity under IRS regulations.
2. Revocable Trust: Choose this option if the grantor retains the right to alter, amend, or terminate the trust terms at any point during their lifetime.
3. Testamentary Trust: Select this option if the trust was created under the provisions of a deceased person's Last Will and Testament, springing into existence only upon probate settlement.
4. Grantor Trust (Special Subtype): Select this option if the trust terms cause the grantor to be treated as the owner of trust income and assets under Internal Revenue Code sections 671–679, even if an irrevocable structure is used.

Step 4: Execute the Application via the IRS Online Portal or Form SS-4

Select the appropriate filing route based on taxpayer status, geographical location, and entity complexity.

Option A: Online Web Application (Fastest Method)

1. Access the official IRS Online EIN Application portal during operating hours (Monday through Friday, 6:00 AM to 11:00 PM Eastern Time).
2. Select Trusts as the entity type when prompted on the initial structure selection screen.
3. Choose the specific sub-type (e.g., Irrevocable Trust, Revocable Trust, Charitable Trust).
4. Input the official legal name of the trust exactly as formatted in the trust document. Do not use punctuation marks other than hyphens or ampersands.
5. Enter the Responsible Party’s legal name and SSN/ITIN.
6. Provide the physical address where trust books and administrative records are maintained (P.O. Boxes are prohibited for the physical address line, though acceptable for mailing addresses).
7. Input the formation date (date signed or date of death) and the closing month of the accounting year (almost universally December for domestic non-corporate trusts).
8. Verify all inputs on the summary review screen and submit.

Option B: Form SS-4 via Fax or Mail

1. Complete paper IRS Form SS-4 (Application for Employer Identification Number).
2. Fill out Line 1 (Legal name of trust), Line 7a-b (Responsible Party name and SSN/ITIN), Line 8a (Is this a multi-member LLC? Check No), and Line 9a (Type of entity: Check "Trust" and specify type).
3. Fill out Line 11 (Date business started or trust created) and Line 12 (Closing month of accounting year).
4. If utilizing a CPA, attorney, or enrolled agent to apply on behalf of the trustee, complete the Third Party Designee block at the bottom of Form SS-4, signed by the acting Trustee.
5. Fax the completed Form SS-4 to the dedicated IRS fax number (855-641-6935 for domestic applicants), or mail it to:
   
   
   • Internal Revenue Service
   • Attn: EIN Operation
   • Cincinnati, OH 45999

Step 5: Secure and Archive IRS Notice CP 575

Upon successful completion of the application, the IRS generates an official confirmation document.

1. Digital Download (Online Method): The web application generates a real-time downloadable PDF file containing Notice CP 575. Save multiple digital backups immediately; closing the browser window without downloading destroys the instant retrieval option.
2. Mail Delivery: If applying by fax or mail, the IRS sends Notice CP 575 to the mailing address listed on the application within 1 to 5 weeks.
3. Distribution: Provide verified copies of Notice CP 575 to financial institutions, brokerage firms, title companies, and CPAs to establish trust bank accounts, re-title physical assets, and manage annual Form 1041 tax filings.

Trust Tax Identification Requirements and Filing Parameters

The operational, administrative, and statutory reporting requirements differ across trust structures. The following matrix details filing parameters, processing channels, and tax return requirements for each trust type:

Resolving Common IRS Application Errors and Entity Discrepancies

Scenario 1: IRS System Error Code 101 (Name Mismatch or Duplicate Entry)

• Root Cause: The IRS online system matches the trust name or Responsible Party details against internal Social Security Administration (SSA) databases. If the Responsible Party’s legal name does not match SSA records, or if an identical trust name is already registered under the same grantor SSN, the system throws Error Code 101 and blocks online processing.
• Actionable Fix: Verify that the Responsible Party’s name matches their Social Security Card exactly, including middle names or suffixes. If registering a second trust under the same grantor, adjust the legal name string to include distinguishing details (e.g., add the execution year or specific trust purpose: "Jane Doe Irrevocable Asset Protection Trust Dated October 12 2024"). If the error persists, file paper Form SS-4 via fax rather than through the online portal.

Scenario 2: Rejection Due to Ineligible Corporate Responsible Party

• Root Cause: The applicant listed an entity (e.g., an LLC, law firm, or management company) as the Responsible Party on Line 7a without meeting the corporate fiduciary exemption guidelines under Treas. Reg. § 301.6109-1.
• Actionable Fix: Amend Line 7a to name a natural person who is a primary trustee, settlor, or grantor of the trust. Re-submit the application with the natural person's valid SSN or ITIN.

Scenario 3: Bank Account Opening Failure Due to Improper Trust Subtype Selection

• Root Cause: An applicant erroneously selects "Grantor Trust" during the online application when creating an irrevocable complex trust intended to hold independent bank funds post-death. The bank's compliance software flags a mismatch between the IRS classification code on Notice CP 575 and the underlying trust deed provisions.
• Actionable Fix: Send a formal written amendment request to the IRS Campus where the original EIN was processed (e.g., Cincinnati, OH 45999). Include a cover letter signed by the trustee explaining the misclassification, a copy of the original CP 575 notice, and a copy of the first and signature pages of the trust agreement. The IRS will issue a Letter 86C or updated verification confirming the operational tax adjustment.

Scenario 4: Lost or Mislaid IRS Confirmation Notice CP 575

• Root Cause: The user failed to save the PDF download generated at the end of the online application session, and the hard copy sent via USPS was lost or destroyed.
• Actionable Fix: Contact the IRS Business & Specialty Tax Line directly at 1-800-829-4933 (available 7:00 AM to 7:00 PM local time). The trustee must undergo identity verification and request a Letter 147C (EIN Verification Letter). The IRS agent can fax Letter 147C directly to the trustee during the call or mail it to the address of record.

Frequently Asked Questions

Does a revocable living trust need its own tax ID number?

A revocable living trust generally does not need its own separate EIN while the grantor is alive and serving as trustee. Under Treasury Regulation § 1.671-4, trust income is reported directly on the grantor's personal Form 1040 using their Social Security Number. A dedicated EIN becomes necessary when the grantor dies, the trust becomes irrevocable, or if a financial institution requires one for account administration.

Can a trustee apply for a trust EIN on behalf of the trust?

Yes, an acting trustee listed in the trust agreement can legally apply for the trust’s EIN. On IRS Form SS-4 or the online portal, the trustee can list themselves as the Responsible Party (if an individual) or execute the application as an authorized fiduciary of the trust entity.

What date should be listed as the trust creation date on Form SS-4?

The trust creation date depends on the type of trust being registered. For an inter vivos (living) trust, use the date the original trust document was signed, executed, and notarized. For a post-mortem irrevocable trust or testamentary trust created upon a grantor's death, use the grantor's official date of death.

Is there a fee to get a tax ID number for a trust from the IRS?

No, the Internal Revenue Service provides Tax Identification Numbers and EINs entirely free of charge. Applicants should apply directly through the official IRS website (irs.gov) or via paper Form SS-4 to avoid third-party service fees charged by private document preparation companies.

What is the difference between a TIN, FEIN, and EIN for a trust?

Taxpayer Identification Number (TIN) is an umbrella term used by the IRS to describe all tax identification numbers, including SSNs, ITINs, and EINs. Employer Identification Number (EIN) and Federal Employer Identification Number (FEIN) refer to the exact same 9-digit number (formatted as XX-XXXXXXX) issued by the IRS to identify trusts, estates, corporations, and other entities for tax administration purposes.

Protect Your Estate Assets with Proper Tax Structure

Securing an accurate Tax Identification Number from the IRS is an important procedural requirement for establishing proper fiduciary accounting, opening bank accounts, and maintaining federal tax compliance. Ensure your trust documents align with federal reporting standards, and consult a qualified estate planning attorney or certified public accountant to navigate complex asset transfers.