You can get an EIN for an estate or trust directly from the IRS, most often through the IRS’s online EIN application, which is the fastest way to get an EIN for an estate. Most executors and trustees receive the estate EIN immediately after completing the online form during business hours, and you can also apply by mail or fax using Form SS-4 if you prefer a paper process or the online system is unavailable. An estate planning attorney can help you determine whether an EIN is required and properly establish or administer the estate or trust.
Why an Estate or Trust Needs Its Own EIN
An Employer Identification Number, or EIN, is the nine-digit tax ID for an estate or trust that the IRS uses to identify it as its own tax entity, separate from the individual who created it. Once a person passes away, their Social Security number can no longer be used for financial matters tied to their estate. Banks require an EIN before opening an estate or trust account, and the number is used on any income tax return the estate or trust must file, such as Form 1041.
Trusts follow a similar rule once they become irrevocable. A revocable living trust generally uses the grantor’s Social Security number while the grantor is alive. The trust needs its own EIN, however, once the grantor passes away or the trust otherwise becomes irrevocable.
When an Estate or Trust Must Apply for an EIN
Not every trust needs a new EIN, sometimes referred to as an estate or trust tax identification number, but most estates and many trusts do. An EIN is typically required when:
- The estate has opened a probate case and needs a bank account for estate funds
- The estate or trust earns income, such as interest, dividends, or rental income, that must be reported on a tax return
- A revocable trust becomes irrevocable after the grantor’s death
- The estate or trust operates a business or has employees
Some situations are less obvious. A trust that holds only a personal residence and generates no income may not need an EIN right away, while a trust that owns rental property or a brokerage account almost always will, since that income has to be reported somewhere. Joint trusts can also raise questions after the first spouse passes away, since part of the trust may need its own EIN while the surviving spouse’s share continues to use their existing Social Security number.
If you are unsure whether your specific estate or trust needs an EIN, it is worth confirming before you open accounts or file any returns in the estate’s name.
How to Apply for an EIN Online
Step 1: Gather your information
Before starting, have the following ready:
- The legal name of the estate or trust, exactly as it should appear on the EIN
- The decedent’s full name and date of death, for an estate
- The name of the responsible party, such as the executor, administrator, or trustee
- The mailing address where IRS correspondence should be sent
Step 2: Access the online application during business hours
Go to the IRS’s online EIN application. The system is only available during specific business hours, so plan to start when you have enough time to finish in one sitting.
Step 3: Complete the application in a single session
The online system does not save partial progress, so fill out the entire application in one session rather than stopping partway through.
Step 4: Submit and save your confirmation
Once you submit the application, the system immediately generates the EIN along with a confirmation letter. Save and print this letter for your records.
You Can Also Apply By Mail
If you prefer not to use the online system, you can apply using Form SS-4, which asks for the same basic information as the online application, including the name of the estate or trust, the responsible party’s details, and the reason for applying. Mailed applications generally take several weeks to process, since the IRS sends the confirmation letter by mail once the EIN is assigned. Faxed applications are usually faster, and including a fax number on the form typically gets you the EIN back within about four business days.
Common Mistakes When Applying for an EIN
A few recurring mistakes can slow down an estate or trust EIN application. These include:
- Using the decedent’s Social Security number instead of applying for a new EIN
- Entering the estate or trust name inconsistently across different forms and accounts
- Selecting the wrong entity type, such as choosing “estate” when the filing is actually for a trust
- Missing required information about the responsible party, which can delay or reject the application
Because banks, the IRS, and the probate court all rely on the same EIN, consistency across every document matters more than it might seem at first. Even a small discrepancy, such as a shortened version of the trust’s name on one account and the full legal name on another, can create confusion when a bank or title company tries to verify the trust’s identity.
What to Do After You Receive the EIN
Once the estate or trust has its EIN, keep the confirmation letter in a secure place alongside the other estate or trust records. The EIN will be needed to open bank accounts, file any required income tax returns, and respond to any future correspondence from the IRS about the estate or trust. If the responsible party changes at any point, such as when a successor trustee takes over, that change should be reported to the IRS using Form 8822-B rather than applying for a brand-new EIN.
Getting the EIN number for estate or trust administration right at the start helps avoid delays later, particularly when it comes time to open accounts, distribute assets, or file tax returns. Working with an attorney can help executors and trustees get this step right the first time.
Talk to Frisella Neilson, APC About Estate or Trust Administration
Attorney Lisa J. Frisella and the team at our San Diego firm regularly help executors and trustees learn how to get an EIN for an estate or trust and work through these early administrative steps as part of broader trust administration support.
At Frisella Neilson, APC, we help executors and trustees manage the practical steps of estate and trust administration, from obtaining an EIN to closing out an estate. Call 619-260-3500 or contact our firm to talk through where you are in the process and what comes next.
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