All trusts may have an EIN for tax purposes, although most revocable trusts aren’t required to have one until the grantor dies. When a grantor passes on, a revocable trust automatically becomes irrevocable, and irrevocable trusts must have an EIN issued by the Internal Revenue Service. You can still request an EIN beforehand by using one of several simple methods provided by the IRS.
Apply online at IRS.gov. This is the quickest way to get an EIN for the trust. After you complete the online questionnaire, you’ll receive a printable letter with the number instantly. Print the letter or save it to your computer immediately. The IRS can’t reissue the letter later if you lose it. The online application is available Monday through Friday between 7 a.m. and 10 p.m. EST/EDT.Step 2
Apply by phone. You can get an EIN for a revocable trust over the phone by calling the IRS at 800-829-4933 Monday through Friday between 7 a.m. and 7 p.m. local time. An IRS agent takes the trust information, including the grantor’s information and provides the EIN orally after you answer all application questions. You’ll receive a written letter from the IRS with the same EIN by mail within a few business days.Step 3
Apply by mail or fax. Download Form SS-4 from IRS.gov and complete the form. Mark the “Trust” box in section 9 and write the Social Security number of the grantor on the line next to the box. In section 10, mark the box “Created a Trust” and write “Revocable” as the type. Mail or fax your form to the address or fax number listed in the form instructions. If you provide a fax number on your SS-4, the IRS will fax you the EIN within four business days.
- When a revocable trust is assigned an EIN, the trust must report activities each year on IRS Form 1041.