Do You Need an EIN for a Trust?
The short answer, when exactly you need one, and how to get it free, for 2026.
By the Easy Guides Editorial Team
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.
Common questions
Does a revocable living trust need an EIN?
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.
Does an irrevocable trust need an EIN?
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 does a trust need to get an EIN?
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.