Trusts
EIN for Trust: Irrevocable, Revocable & Post-Death (2026)
Irrevocable trusts always need an EIN. Revocable trusts need one after the grantor dies. Learn who the responsible party is, when to apply, and how the SS-4 process works.
Trusts are among the most misunderstood entities when it comes to EIN requirements. The rules depend entirely on the type of trust and whether the grantor is alive. Many trustees apply for an EIN when they do not need one, while others fail to apply when it is legally required. This guide clarifies the rules for every type of trust.
For general EIN information, see who needs an EIN. If you are managing an estate rather than a trust, see our EIN for estate guide.
Key Distinction
Does Your Trust Need an EIN? Revocable vs Irrevocable
3 of 4 trust types require an EIN immediately upon creation. The EIN requirement hinges on one question: is the trust a separate tax entity from the grantor? Over 2 million trusts file Form 1041 annually. Here is the breakdown:
Revocable vs Irrevocable Trust EIN Requirements
| Trust Type | EIN Needed? | Tax Filing |
|---|---|---|
| Revocable Trust (grantor alive) | No -- use grantor's SSN | Income reported on grantor's Form 1040 |
| Revocable Trust (grantor deceased) | Yes -- now irrevocable | Form 1041 |
| Irrevocable Trust | Yes -- always | Form 1041 |
| Testamentary Trust | Yes -- irrevocable from creation | Form 1041 |
A revocable trust is called a "grantor trust" because the IRS treats all trust income as the grantor's income. The trust is essentially invisible for tax purposes during the grantor's lifetime. Once the grantor dies, the trust becomes irrevocable, and the successor trustee must obtain an EIN within a reasonable time to manage the trust's finances and tax obligations.
Timing
When Should You Apply for a Trust EIN?
For irrevocable trusts: Apply for the EIN as soon as the trust is established. You need the EIN before you can open a bank account in the trust's name, transfer assets, or make investments. Financial institutions will not title assets in the trust's name without an EIN.
For revocable trusts that become irrevocable upon the grantor's death: The successor trustee should apply for the EIN promptly after the grantor passes away. Banks will freeze accounts held under the grantor's SSN once they learn of the death. The successor trustee needs the trust's new EIN to unfreeze accounts, retitle assets, and manage ongoing trust business.
For testamentary trusts: Apply after the will is admitted to probate and the trust is formally established. The executor or trustee named in the will handles this step. The testamentary trust needs its own EIN separate from the estate's EIN (which is a different entity).
Do not delay the EIN application. Without an EIN, the trust cannot conduct financial transactions, file tax returns, or receive distributions from other entities. The application itself takes minutes -- the only requirement is that the trust legally exists.
Step by Step
How Do You Apply for an EIN for a Trust?
The trustee is the responsible party on the EIN application. The trustee provides their personal identification (SSN, ITIN, or passport number) and the trust's details.
For US-Based Trustees (with SSN or ITIN):
- Go to the IRS EIN Assistant at irs.gov
- Select "Trust" as your entity type
- Specify the type of trust (irrevocable, trust upon death of individual, etc.)
- Enter the trustee's name and SSN or ITIN as the responsible party
- Provide the trust's legal name (e.g., "The John Smith Irrevocable Trust")
- Enter the trust's address (the trustee's address)
- Submit and receive your EIN instantly
For Non-US Trustees (without SSN or ITIN):
- Complete Form SS-4 selecting "Trust" as entity type
- Enter the trustee's name and passport number
- Provide the trust's legal name and address
- Specify the trust type and date the trust was funded
- Fax the form to the IRS at 855-215-1627
- Wait 4-7 business days for processing
Or let ein.so handle the process for $49 (Standard) or $97 (Express). Start your application.
Responsible Party
Who Is the Responsible Party for a Trust EIN?
The responsible party for a trust EIN is the grantor (for revocable trusts) or the trustee (for irrevocable trusts). The IRS requires every EIN application to name one individual who controls, manages, or directs the entity and its assets.
Responsible Party by Trust Type
| Trust Type | Responsible Party | What to Enter on SS-4 Line 7a |
|---|---|---|
| Revocable trust (grantor alive) | Grantor | Grantor's name and SSN |
| Irrevocable trust | Trustee | Trustee's name and SSN/ITIN |
| Revocable trust (grantor deceased) | Successor trustee | Successor trustee's name and SSN/ITIN |
| Testamentary trust | Trustee named in will | Trustee's name and SSN/ITIN |
| Corporate trustee (bank/institution) | Trust officer | Officer's name and institution's EIN |
Non-US trustees without an SSN or ITIN write "N/A" on Line 7b and attach a copy of their passport. The IRS accepts Form SS-4 applications from trustees who do not have a US tax identification number — this is one of the main reasons the fax method exists.
Post-Death
Does a Trust Need a New EIN When the Grantor Dies?
Yes. When the grantor of a revocable trust dies, the trust becomes irrevocable and must obtain its own EIN. The successor trustee files Form SS-4 with the IRS. This is a separate EIN from any estate EIN — the trust and the estate are different entities.
The successor trustee should apply for the EIN promptly because banks will freeze accounts held under the grantor's SSN once they learn of the death. Without the trust's new EIN, the trustee cannot:
- Retitle bank accounts and investment accounts in the trust's name
- Make distributions to beneficiaries
- File the trust's first Form 1041 tax return
- Conduct any financial transactions on behalf of the trust
The IRS processes faxed SS-4 forms within 4-7 business days. US-based trustees with an SSN can apply online at IRS.gov and receive the EIN instantly. For non-US successor trustees, ein.so handles the fax process for $49 (Standard) or $97 (Express).
SSN Requirement
Do You Need the Grantor's SSN to Get a Trust EIN?
No. Getting a trust EIN does not require the grantor's SSN. The EIN application (Form SS-4) asks for the responsible party's identification — which is the trustee, not the grantor, for irrevocable trusts.
The trustee provides their own SSN, ITIN, or passport number on Line 7b. The grantor's SSN does not appear anywhere on the trust's EIN application. This is an important distinction because many successor trustees worry they need the deceased grantor's SSN to proceed — they do not.
If the trustee is a non-US resident without an SSN or ITIN, they write "N/A" on Line 7b and include a passport copy with the faxed Form SS-4. The IRS processes these applications the same way.
Tax Obligations
What Tax Returns Does a Trust File with Its EIN?
Trusts with their own EIN file Form 1041 annually, due April 15. Trust tax rates hit the maximum 37% bracket at just $15,200 of taxable income in 2026 -- compared to $609,350 for individual filers. This compressed bracket makes distribution planning critical.
Trust vs Individual Tax Brackets (2026)
| Tax Rate | Trust Income Threshold | Individual Income Threshold |
|---|---|---|
| 10% | $0 - $3,150 | $0 - $11,600 |
| 24% | $3,150 - $11,450 | $47,150 - $100,525 |
| 35% | $11,450 - $15,200 | $191,950 - $609,350 |
| 37% | Over $15,200 | Over $609,350 |
Form 1041 Filing Requirements
If the trust distributes income to beneficiaries, it deducts those distributions on Form 1041 and issues Schedule K-1 to each beneficiary. The beneficiaries then report the distributions on their personal tax returns. Income retained by the trust is taxed at trust tax rates, which reach the highest marginal rate at just $15,200 of taxable income (2026) -- far lower than the threshold for individual taxpayers.
This compressed tax bracket makes it financially important for trusts to distribute income to beneficiaries whenever the trust instrument allows it. The trustee must balance tax efficiency with the trust's purpose and the beneficiaries' needs.
Form 1041 is due on April 15 of each year (for trusts using a calendar year). The trust can request a 5.5-month extension by filing Form 7004. The trust's EIN appears on every filing. For more about EIN applications, see our how to get an EIN guide.
Related Entity
What Is the Difference Between a Trust EIN and an Estate EIN?
2 separate entities may need EINs when someone dies: the decedent's estate and any trusts that become irrevocable upon death. These are different entities with different EINs, different tax returns, and different purposes. Using the wrong EIN on tax filings triggers IRS matching errors and delays refunds.
Trust EIN vs Estate EIN
The estate holds assets that pass through probate. The executor manages the estate and applies for its EIN. The estate files Form 1041 under its own EIN until all assets are distributed to heirs or trusts.
The trust holds assets that were transferred to it during the grantor's lifetime (for revocable trusts) or that are directed to it by the will (for testamentary trusts). The trustee manages the trust and applies for its own EIN. The trust files its own Form 1041 under its own EIN.
Do not use the estate's EIN for the trust, or vice versa. They are separate entities with separate tax obligations. For estate EIN requirements, see our EIN for estate guide.
Frequently Asked Questions
Does a revocable trust need an EIN?
Not while the grantor is alive. A revocable (living) trust uses the grantor's SSN during the grantor's lifetime because it is a grantor trust for tax purposes. After the grantor dies, the trust becomes irrevocable and the successor trustee must obtain an EIN for the trust.
Does an irrevocable trust need an EIN?
Yes. An irrevocable trust always needs its own EIN because it is a separate tax entity. The trustee must obtain an EIN when the trust is created and use it for all tax filings (Form 1041), bank accounts, and investment accounts held in the trust's name.
How much does it cost to get an EIN for a trust?
Getting an EIN from the IRS is free. If the trustee has an SSN or ITIN, they can apply online and receive the EIN instantly. For non-US trustees, ein.so handles the fax application for $49 (Standard) or $97 (Express).
Who applies for the trust's EIN?
The trustee applies for the trust's EIN. On Form SS-4, the trustee is listed as the responsible party. The trustee provides their own SSN or ITIN (or passport number for non-US trustees) and the trust's legal name and details.
What entity type do I select for a trust on Form SS-4?
Select 'Trust' on line 9a of Form SS-4. You will also need to specify the type of trust (for example, 'irrevocable trust' or 'trust created upon death of individual'). The IRS uses this information to set up the correct tax account.
Does a trust need to file a tax return?
Irrevocable trusts with income above $600 must file Form 1041 (US Income Tax Return for Estates and Trusts) annually. Revocable trusts during the grantor's lifetime report all income on the grantor's personal return and do not file a separate return.
Can a trust open a bank account without an EIN?
A revocable trust can open a bank account using the grantor's SSN while the grantor is alive. An irrevocable trust must use its own EIN. After a grantor dies, the successor trustee needs to obtain an EIN before transferring or managing trust accounts.
Do testamentary trusts need an EIN?
Yes. A testamentary trust is created by a will and takes effect after the person dies. Since it is irrevocable from creation, it needs its own EIN. The executor or trustee applies for the EIN after the will is admitted to probate.
Who is the responsible party for a trust EIN?
The responsible party is the grantor for revocable trusts and the trustee for irrevocable trusts. On Form SS-4 Line 7a, enter the responsible party's full legal name. On Line 7b, enter their SSN or ITIN. Non-US trustees without an SSN write 'N/A' on Line 7b and attach a passport copy.
Does a trust need a new EIN when the grantor dies?
Yes. When the grantor of a revocable trust dies, the trust becomes irrevocable and must obtain its own EIN. The successor trustee files Form SS-4 with the IRS. Banks will freeze accounts held under the grantor's SSN until the new EIN is obtained and accounts are retitled.