How to Get an EIN Number for a Trust

A trust that files taxes needs its own EIN. Here is who can apply, what to gather first, and how the IRS online tool works.

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Filed 2026-10-18

The IRS says you generally need an EIN to administer certain trusts, retirement plans and estates. So the trust needs its own number. Here is how to get one, step by step.

Why a trust needs an EIN

The IRS says businesses, organizations and some retirement trusts need an EIN to manage their taxes. The SBA's guide calls the EIN your business's federal tax ID number. For a trust, think of it as the trust's own tax ID.

The number does two jobs. The IRS says to file required tax returns and information returns using your EIN.

If you are here while setting up a company instead, the steps are close but not the same. See how to get an EIN number for the general process.

Who can apply for the trust's EIN

The IRS says you can use its online tool if you're the responsible party in control of the entity or its authorized representative. The IRS says you can use the tool if you are the responsible party in control of the entity or its authorized representative.

A few rules limit who can apply:

The IRS says you can use the tool if you have the responsible party's Social Security number or individual taxpayer ID number.
The IRS says you can't use the tool if you are applying with an EIN, unless you are a government entity.
The IRS says if you're a third-party designee, you must have signed authorization to apply. The SBA's guide says the same thing. The SBA's guide says a third party applying for an EIN will also need signed authorization to apply.

What you need before you start the application

Gather these before you open the IRS page:

The trust's legal name. The IRS says the business name you enter must conform to certain formatting rules.
The responsible party's Social Security number or individual taxpayer ID number.

Have all of this written down. The online form gives you no way to pause and look things up.

How to apply online through the IRS

The IRS says you can use its online tool to get an EIN directly from the IRS in minutes for free. The tool lives at IRS.gov/EIN. Here is the path:

Open the IRS EIN page and start the application.
Answer the questions about the trust and the responsible party.
Submit the application.
If it is approved, the IRS will issue your EIN immediately online.

The SBA's guide says your nine-digit federal tax ID becomes available immediately upon verification. So the number shows up before you close the page.

Two session rules trip people up. The IRS says you must complete the application in one session and you can't save it for later. The IRS also says the application expires after 15 minutes of inactivity, and you'll need to start over. Fifteen minutes is not long when you are hunting for a trust document. This is why you gather everything first.

There are two hard limits on who can use the online tool:

The IRS says you can use the tool if you are a domestic organization formed or created in the United States or U.S. territories. The IRS says you can use the tool if your principal place of business is in the U.S. or U.S. territories.

The IRS says you can't use this tool if your principal place of business is outside the U.S.

The IRS says you never have to pay a fee for an EIN. The IRS also warns to beware of websites that charge for one. The real application is on IRS.gov, and it is free. For more on the number itself, see what an IRS EIN is.

Applying by phone, fax, or mail

Can't use the online tool? You still have options. The IRS says if your principal place of business is outside the U.S., apply by phone, fax or mail. The IRS says you can apply by phone, fax or mail if you can't apply online.

The IRS says an EIN can be applied for by faxing or mailing Form SS-4. Fill out that form with the same information you gathered above, then send it in.

The IRS says you can apply for only one EIN per responsible party per day. If you are the responsible party for several trusts, plan on one application per day.

After you get the EIN: what to do with it

Once the number is issued, the IRS says to print your EIN confirmation letter for your records. The IRS says to print your EIN confirmation letter for your records.

Then put the number to work:

Use it on the trust's tax returns and information returns.

If you also run a company, the process is similar. See how to apply for an EIN for an LLC or LLC taxes and the IRS.

If something goes wrong with the EIN

An EIN notice arrives for a trust you never set up. The SBA's guide says occasionally someone may request an EIN on your behalf for a legitimate business reason. The IRS recommends confirming an unexpected EIN notice was not a legitimate request made on your behalf. If no one asked for it, the SBA's guide says to report an EIN you did not request using the IRS's Business Identity Theft Affidavit. If your EIN was stolen, the SBA's guide says you should follow the IRS's steps to report business identity theft.

The trust changes. The SBA's guide says in general you need a new EIN when your business's ownership or structure changes. A trust is not a business, so do not assume the rule fits. The SBA's guide says you should check with the IRS to determine whether you need to change or replace your EIN. Ask before you apply for a second number.

The trust closes. The SBA's guide says an EIN cannot be canceled because it is an assigned, permanent federal ID number. The SBA's guide says an EIN cannot be canceled because it is an assigned, permanent federal ID number.

You want help. A third party can apply for you. The SBA's guide says they will also need signed authorization to apply. Still weighing what kind of entity to form? Start with what an LLC is and how it works or how to apply for an EIN number.