How to obtain an EIN for a revocable living trust?

A revocable living trust generally obtains an EIN by filing 26 C.F.R. § 301.6109-1(a)(1)(ii), (a)(2)(i), (d)(2) and IRS Form SS-4, with the trust’s grantor or other owner typically serving as the responsible party.[1][4] If the trust is a grantor trust and falls within the IRS exception for a trust treated as owned by one grantor and reporting under the grantor-trust rules, it may not need its own EIN; otherwise, the trustee should apply for one on Form SS-4.[1][3][5]

Practical steps

1. Confirm whether the trust actually needs its own EIN

   The IRS says a grantor trust generally need not obtain a taxpayer identification number if it is treated as owned by one grantor and reports under the applicable grantor-trust reporting rules.[6]

   The IRS also states that a revocable trust may be revoked and is considered a grantor trust for tax purposes.[5]

2. Prepare Form SS-4
   Use Form SS-4 and check the box for “Created a trust” if you are creating a trust EIN, unless the trust is a grantor trust that qualifies for the exception.[1][3]

3. Identify the responsible party
   The IRS requires a responsible party on the EIN application, and for a trust this is generally the grantor, owner, or trustor.[4] The responsible party must be a person, not an entity, unless the entity is a government entity.[4]

4. Submit the application
   Under the IRS regulations, a person required to have an EIN must apply on Form SS-4.[6] The form instructions also indicate the trust’s EIN application should include the relevant trust information, including the date the trust was funded or the date it was required to obtain an EIN.[1][3]

Important point for revocable living trusts

A revocable living trust often does not need a separate EIN while it remains a grantor trust, particularly if it is reporting under the grantor-trust rules.[5][6] But if the trust becomes irrevocable, changes tax status, or otherwise falls outside the grantor-trust exception, it should obtain an EIN.[2][6]

Bottom line

For a revocable living trust, first determine whether the trust is still a grantor trust and therefore exempt from needing its own EIN. If it does need one, file Form SS-4 naming the trust and identifying the grantor/owner as the responsible party.[1][4][6]