EIN for trusts and estates

Dec. 17, 2025, 8:12 p.m.
An Employer Identification Number (EIN) is a federal tax identification number issued by the IRS. For trusts and estates, an EIN is often required to properly report income, file tax returns, and manage financial accounts.
EIN for Trusts and Estates

What Is an EIN for a Trust or Estate?

An EIN for a trust or estate is used to identify the entity for federal tax purposes, separate from the Social Security Number (SSN) of the grantor, trustee, or deceased individual.

When Does a Trust Need an EIN?

A trust generally needs an EIN if it:

  • Is irrevocable

  • Generates income that must be reported separately

  • Has a trustee managing assets

  • Files Form 1041 (U.S. Income Tax Return for Estates and Trusts)

  • Opens a bank or investment account in the trust’s name

Note:
A revocable living trust may use the grantor’s SSN during the grantor’s lifetime. Once the grantor dies, the trust becomes irrevocable and must obtain an EIN.

When Does an Estate Need an EIN?

An estate always requires an EIN when:

  • A person has passed away and assets are held in their estate

  • Income is earned after death (interest, dividends, rent, etc.)

  • The estate files Form 1041

  • An estate bank account is opened

The EIN replaces the deceased person’s SSN for estate-related tax matters.

Who Applies for the EIN?

  • Trusts: The trustee

  • Estates: The executor or personal representative

How to Apply for an EIN for a Trust or Estate

You can apply:

You’ll need:

  • Name of the trust or estate

  • Responsible party’s SSN or ITIN

  • Type of entity (trust or estate)

  • Date the trust was funded or date of death

Tax Forms Associated with Trusts and Estates

  • Form SS-4 – Application for EIN

  • Form 1041 – Income tax return for trusts and estates

  • Schedule K-1 – Reports income distributed to beneficiaries

Common Mistakes to Avoid

  • Using the deceased person’s SSN instead of an estate EIN

  • Applying for multiple EINs unnecessarily

  • Choosing the wrong trust type on Form SS-4

  • Failing to obtain a new EIN when a revocable trust becomes irrevocable

Key Takeaways

  • Estates always need an EIN

  • Irrevocable trusts require an EIN

  • Revocable trusts need an EIN after the grantor’s death

  • EINs ensure proper tax reporting and financial management

Final Tip

If the trust or estate is complex or has significant assets, consulting a tax professional or estate attorney can help avoid IRS issues and penalties.

 

 

https://www.irs.gov/businesses/small-businesses-self-employed/operating-a-business