EIN Applications
for Estates & Trusts
Every estate and most trusts need their own tax identification number. We handle the IRS application so you have the number when you need it.
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Every estate and most trusts need a tax ID number
When someone dies, the estate needs its own employer identification number (EIN) before the executor can do much of anything: open a bank account, collect assets, file tax returns. The same is true for most trusts: once a trust is irrevocable and operating as its own entity, it needs its own EIN. We handle the IRS application so you have the number when you need it.
EINs for estates
After a death, the executor (or administrator, if there’s no will) needs an EIN for the estate. The estate’s EIN is used to:
- Open an estate bank account
- Collect income earned after the date of death (interest, dividends, rent)
- File the estate’s income tax return (Form 1041)
- File the estate tax return (Form 706), if required
- Transfer assets to beneficiaries
The EIN is separate from the deceased person’s Social Security number. The SSN is used for the final individual return (Form 1040); the EIN is used for everything that happens after death.
EINs for trusts
Not every trust needs its own EIN right away. A revocable living trust typically uses the grantor’s Social Security number while the grantor is alive; the trust and the grantor are the same taxpayer. But when the grantor dies, or when the trust becomes irrevocable for any reason, the trust needs its own EIN. Trusts that need an EIN from the start include:
- Irrevocable trusts (ILITs, special needs trusts, charitable trusts)
- Testamentary trusts (trusts created by a will)
- Any trust that has become irrevocable due to the grantor’s death
- Trusts that have changed from grantor to non-grantor status
How we handle it
We prepare and submit the EIN application (Form SS-4) to the IRS. For applications that qualify for online submission, the EIN is issued immediately. For those that require fax or mail, which is common for certain estate and trust structures, we handle the submission and follow up until the number is issued. We also make sure the entity type and responsible party information are filled out correctly, since those answers affect how the IRS classifies the entity.
What we need from you
- For estates: death certificate (or date of death), deceased person’s full legal name and SSN, executor’s name and SSN, estate mailing address
- For trusts: trust document (or at least the trust name and date), trustee’s name and SSN, trust mailing address, type of trust (revocable, irrevocable, testamentary, etc.)
Frequently Asked Questions
Does an estate need its own EIN?
Yes. When someone passes away, the estate is a separate legal entity for tax purposes. It needs its own employer identification number (EIN), sometimes called a tax ID number, before the executor can open an estate bank account, file the estate’s income tax return (Form 1041), or transfer assets. The EIN is different from the deceased person’s Social Security number, which is used for their final individual return.
Does a trust need an EIN?
It depends on the type of trust. A revocable living trust that uses the grantor’s Social Security number while the grantor is alive doesn’t need a separate EIN, until the grantor dies or the trust becomes irrevocable. At that point, the trust becomes its own taxpayer and needs its own EIN. Irrevocable trusts, including special needs trusts, ILITs, charitable trusts, and any trust created at death through a will, need an EIN from the start.
How long does it take to get an EIN?
If the application can be submitted online through the IRS website, the EIN is issued immediately. However, not all estate and trust applications qualify for online filing; some must be submitted by fax or mail, which can take one to two weeks. International applicants or entities with certain structures may also require the fax or mail route. We determine the fastest method available and handle the submission.
Can I apply for an EIN myself?
You can, through the IRS website (for entities that qualify for online application) or by filing Form SS-4. But the application asks questions about the entity type, the responsible party, and the reason for applying, and the answers matter for how the entity is classified and taxed. If you’re not sure how to answer those questions, or if you want the EIN application handled as part of a broader engagement (setting up the estate’s tax filings, for example), we can take care of it.