For individuals and entities looking to manage trust taxation and filing requirements, understanding how to get a Tax ID for trust is essential. This page provides a step-by-step overview of how trusts apply for an Employer Identification Number (EIN), eligibility requirements, timelines, and official procedures, including links to relevant IRS resources.
Direct Answer
To get a tax ID (EIN) for a trust, submit IRS Form SS-4 online, by fax, or by mail through the official IRS channels.
This applies to most U.S. trusts except grantor-type revocable trusts where the grantor’s Social Security Number may sometimes be used.
Trust EIN applications can be completed on the official IRS EIN application page or by sending Form SS-4 to the designated IRS processing center.
Processing is often immediate when done online; mailed or faxed forms can take several business days or longer.
An Individual Taxpayer Identification Number (ITIN) is not used for trusts; ITINs are for individuals who don’t qualify for a Social Security Number.
Official IRS instructions should always be followed, as requirements and processing details may change; verify using up-to-date IRS resources.
Scope & Who This Applies To
This process applies to U.S. trusts (revocable, irrevocable, living, testamentary, special-needs, etc.) that require a separate tax identification number for federal reporting purposes.
Mandatory for trusts with income-producing property, employees, or required separate federal tax returns (such as Form 1041).
Does not apply to grantor trusts where the grantor’s SSN is still used for tax reporting in specific cases.
Trusts with non-U.S. persons or assets may face additional requirements.
Tax year definitions, thresholds, and forms can change; always confirm on the most current official IRS homepage.
Key Facts (At-a-Glance)
Item
Details
Tax Year
Sample/illustrative; most trusts follow the calendar year unless otherwise specified.
Sample/illustrative progressive tax brackets; trusts often reach highest rates at low income thresholds.
Income Scope
Interest, dividends, rents, capital gains, and other trust income; principal/corpus is treated differently.
Deductions & Credits
Income distributions, expenses, certain credits may be available; eligibility varies.
Deadlines
Primary filing: Sample/illustrative April 15 (if on calendar year); extensions may be available.
Forms
Form SS-4 (for EIN), Form 1041 (U.S. Income Tax Return for Estates and Trusts)
Penalties
Late filing/payment penalties may apply—sample/illustrative, consult current IRS guidance.
How the Tax Is Calculated
Trusts calculate taxable income based on gross income, less qualified deductions (including income distributions and allowable expenses).
After deductions, taxable income is matched to trust tax brackets, which are typically more compressed than for individuals.
Deductions such as trustee fees, legal/accounting costs, and certain taxes may be applicable; capital gains are reported differently if retained by the trust.
The tax due may be reduced by available tax credits, though eligibility is limited for trusts compared to individuals.
Withholding may apply to certain payments; estimated tax payments are required if the trust expects to owe a threshold amount.
Rates, Thresholds & Examples
Bracket/Threshold
Rate
Filing Status
Notes
Up to $2,900 (sample/illustrative)
10% (sample/illustrative)
Trusts & Estates
Rates and brackets change annually.
$2,901 – $10,550 (sample/illustrative)
24% (sample/illustrative)
Trusts & Estates
Trusts reach highest rates faster than individuals.
Over $14,450 (sample/illustrative)
37% (sample/illustrative)
Trusts & Estates
Verify on official IRS tables annually.
Example: A trust earns $12,000 (sample/illustrative). After $2,000 of allowable deductions and a $3,000 distribution to a beneficiary, the taxable income is $7,000. Tax liability uses sample/illustrative brackets—refer to official IRS rates each year.
Thresholds and brackets often change; consult the official IRS homepage for the latest tables.
Deductions & Credits
Standard deduction does not apply to trusts; only qualified deductions (income distribution deduction, administrative expenses, charitable contributions) may be taken.
Some credits, such as the foreign tax credit, may be available in limited circumstances; most refundable credits do not apply to trusts.
Phaseouts or limits can apply based on distributable net income and other criteria; always review the latest IRS instructions for Form 1041.
Determine if your trust requires a separate EIN (most irrevocable and many revocable trusts do upon the death of the grantor or asset transfer).
Visit the IRS EIN application system or obtain Form SS-4. Ensure all details (trust name, date created, trustee info) are correct per the trust agreement.
Complete and submit the SS-4 application:
Best practice: Use the IRS online EIN application for immediate assignment during hours of operation.
For paper submission: Mail or fax Form SS-4 to the IRS as specified in the instructions.
Wait for EIN assignment (immediate online, or days to weeks for fax/mail), and retain the official EIN documentation for records.
If required, file Form 1041 annually; report all relevant credits, deductions, and distributions.
Keep supporting documents for all reported amounts, and monitor IRS communications.
Common Pitfalls & Compliance Notes
Submitting incomplete or mismatched information on Form SS-4 can lead to processing delays or EIN rejection.
Using an ITIN for a trust is incorrect; ITINs are for individuals who do not qualify for a Social Security Number, not for trusts.
Failure to obtain and use an EIN as required can lead to penalties or ineligibility to file Form 1041.
Missing tax deadlines or underpaying estimated tax may result in penalties; note that trust tax brackets fill much faster than those for individuals.
If the trust structure changes (e.g., death of a grantor in a revocable trust), reassess EIN requirements and notify the IRS if necessary.
Always verify the latest requirements and mail/fax addresses on the official IRS homepage before submitting forms.
Comparisons & Special Cases
Similar Taxes or Regimes
EIN vs. ITIN:
The EIN is for entities such as trusts, estates, and businesses; the ITIN is for individuals with U.S. tax filing obligations but no SSN.
Revocable vs. Irrevocable Trust Reporting:
Revocable trusts often use the grantor’s SSN while the grantor is alive; irrevocable trusts must get an EIN.
Estates vs. Trusts:
Both require an EIN if filing Form 1041, but estates use Form SS-4 similarly, often at the time of estate administration.
State-level Requirements:
Some states have their own tax ID rules for trusts; consult state revenue department guidance for specifics.
Related Questions (Quick Answers)
Do all trusts need a tax ID (EIN)?
Most irrevocable trusts require an EIN.
Revocable trusts generally use the grantor’s SSN until the grantor’s death.
Special cases and exceptions exist; verify on the current IRS guidance.
How long does it take to get a trust EIN?
Online application: immediate EIN issued during IRS window.
Fax/mail: several business days to weeks, depending on processing volume.
Delays possible if information is incomplete.
Can a trust use an ITIN instead of an EIN?
No; ITINs are for individual taxpayers only, not for entities like trusts.
Trusts must use an EIN for tax filings and account openings.
What forms are needed to apply for a trust tax ID?
Primarily IRS Form SS-4; additional supporting documents may be needed in some cases.
Use the IRS online EIN application for the fastest results.
What if a trust changes trustees?
EIN generally stays the same for the life of the trust.
Update trustee information with the IRS and on all filings/forms.
Frequently Asked Questions
Is there a fee to obtain an EIN for a trust?
No; there is no IRS fee for obtaining an EIN for a trust using Form SS-4 or the online system.
Be cautious of third-party websites charging fees for this service.
When must a trust apply for a tax ID?
As soon as a trust requires separate federal tax reporting or holds income-producing assets not reported under the grantor’s SSN.
After the grantor’s death for revocable trusts, or at trust creation for irrevocable trusts.
Can a bank require an EIN for a trust account?
Yes, most banks require a trust EIN to open or manage an account in the trust’s name.
Policies vary, but they generally align with IRS requirements.
Will the IRS issue a paper confirmation of the EIN?
Yes, for fax/mail applications a paper EIN Assignment Notice is sent to the address provided.
Online applications can download a confirmation letter immediately.
Where can I get official instructions for applying for a trust EIN?
If unsure, start from the IRS homepage to find current forms and instructions.
Conclusion & Next Steps
Obtaining a tax ID (EIN) for a trust is a key compliance step for tax filing and account setup; most trusts other than certain revocable/grantor trusts must apply for their own EIN.
Review the latest IRS EIN and Form SS-4 instructions to ensure correct and timely application; always confirm deadlines and required forms for your specific trust type each year on the official IRS homepage.
Keep official correspondence and supporting documents on file, and consult with qualified professionals or IRS resources for complex or cross-border trust structures.
