Do You Need an EIN for a Trust? (2026)

Quick answer

It depends. Here's exactly when you need an EIN for a trust, and how to get one free.

Do you need an EIN for a trust?

Whether a trust needs its own EIN depends on the type. A revocable living trust generally uses the grantor's Social Security number while the grantor is alive — no separate EIN needed. But an irrevocable trust, or a revocable trust after the grantor dies, becomes a separate taxpayer and needs its own EIN to file Form 1041 and hold accounts.

How to get your EIN — free, in about 15 minutes

However you answer above, getting an EIN is free. Apply directly on the IRS website and you'll have your number immediately — never pay a third-party site that charges $100–$300 for a free government service. See how to apply and why the paid sites are a scam.

Frequently asked questions

Usually not while the grantor is alive — it's treated as a 'grantor trust' and uses the grantor's SSN. It typically needs an EIN once it becomes irrevocable, which usually happens when the grantor dies.

Yes. An irrevocable trust is a separate taxpayer, so it needs its own EIN to file its income tax return (Form 1041) and open accounts.

When it becomes a separate taxpayer — either because it was created as irrevocable, or because a revocable trust's grantor has died. Apply for free on the IRS site at that point.

Do You Need an EIN for a Trust?