Tax ID Number for a Trust After Death: What You Need and How to Get It

When a parent dies with a revocable living trust, one of the first administrative tasks is obtaining a new tax ID number — technically called an Employer Identification Number (EIN) — for the trust. This step confuses a lot of executors and successor trustees because it involves the IRS, feels technical, and is usually not something anyone warned you about.

This post explains exactly what is happening, why the trust needs a new tax ID, and how to get one.

Why a Living Trust Needs a New Tax ID After Death

During your parent's lifetime, a revocable living trust is considered a "grantor trust" for tax purposes. The IRS treats the trust as an extension of the person who created it (the grantor). As a result, the trust does not need its own separate tax identification number — it uses the grantor's Social Security number for any tax reporting, and trust income is reported on the grantor's personal tax return.

This all changes the moment the grantor dies.

At death, a revocable trust becomes irrevocable — the terms are now fixed and cannot be changed. From the IRS's perspective, the trust is now a separate legal taxpayer. It can no longer use the deceased person's Social Security number. It needs its own EIN to:

• Open or maintain bank accounts in the trust's name
• File a trust income tax return (Form 1041) if the trust generates income before it is fully distributed
• Receive insurance or investment payouts directed to the trust
• Transfer assets held by the trust

Some financial institutions will refuse to transact on the trust's accounts until you can provide an EIN, because they cannot continue reporting under a deceased person's Social Security number.

What Type of Tax Return the Trust Files

Once the trust has its own EIN and is distributing (or holding) assets, it becomes a filing entity. Trusts that earn income during the period of administration — interest from bank accounts, dividends, rent from real property, capital gains from sold assets — must file IRS Form 1041 (U.S. Income Tax Return for Estates and Trusts).

The trust's tax year typically runs from the date of death through December 31 (calendar year), though some trusts elect a fiscal year. If the trust is fully distributed within the same calendar year as the death, it may still need to file a final Form 1041 for that period.

Beneficiaries receive a Schedule K-1 from the trust, reporting their share of any income distributed to them during the year. They include this on their personal tax returns.

This is one reason why many successor trustees benefit from working with a CPA who has experience with trust and estate administration, particularly if the trust holds investment accounts, real property, or other income-generating assets.

How to Apply for an EIN for a Trust

The fastest method is applying directly with the IRS online. The process is free and you receive the EIN immediately upon completion.

Step 1: Go to the IRS EIN Application

Navigate to irs.gov and search for "EIN Online Application" or go directly to the EIN application page (the IRS occasionally changes the URL, but searching the IRS site for "apply EIN" will find it). Do not use third-party websites that charge fees — the IRS application is free.

Step 2: Select the Correct Entity Type

When prompted to select your entity type, choose "Trust" — specifically, you want the option for an irrevocable trust created by a decedent (sometimes labeled as "Estate" at this stage, but the form will clarify). If you see options, the correct selection is generally:

• For a trust that became irrevocable upon the grantor's death: select "Trust"
• For the estate itself (if assets passed outside a trust, through probate): select "Estate"

You may need to apply for separate EINs if the estate is also going through probate alongside a trust — one EIN for the trust, one for the estate.

Step 3: Complete the Application

You will need:

• The name of the trust (typically the name shown on the trust document, e.g., "The Margaret Smith Revocable Trust" or "The Smith Family Trust")
• The trust's date (the date of the trust agreement)
• The date the grantor died (which is the date the trust became irrevocable)
• Your name and Social Security number as the responsible party (the successor trustee)
• The trust's mailing address

Step 4: Receive and Record the EIN

Upon completion, the IRS will display the EIN and provide a confirmation document to print or save. The EIN is nine digits in the format XX-XXXXXXX. Keep this document with the trust's records.

If You Cannot Apply Online

The online application is available during IRS business hours (Monday through Friday, generally 7 AM to 10 PM Eastern). If you need an EIN outside those hours or encounter technical issues, you can:

• Call the IRS Business & Specialty Tax Line at 1-800-829-4933 and request an EIN by phone (available Monday through Friday, 7 AM to 7 PM local time)
• Complete IRS Form SS-4 (Application for Employer Identification Number) and submit by fax or mail — though this takes significantly longer

How Soon After Death Do You Need the EIN?

Practically speaking, you need it before you attempt to:

• Change the title on trust accounts at banks or brokerage firms
• Open a new trust account to receive estate funds
• File the first trust income tax return

Many financial institutions require the EIN within weeks of the death to maintain accounts. Applying immediately after death — or even slightly before if a death is anticipated — is reasonable. The application can be submitted the same week as the death.

Common Mistakes

Applying under the wrong entity type. If the deceased had both a living trust and a probate estate, these are two separate taxpayers requiring two separate EINs. Do not use the trust's EIN for estate accounts or vice versa.

Confusing the trust EIN with the estate EIN. Keep clear records of which EIN belongs to which entity and use the correct one on all correspondence, account applications, and tax filings.

Assuming you do not need one because the trust is simple. Even a trust with a single bank account and a named beneficiary needs an EIN once the grantor dies, because the institution cannot continue reporting under the deceased's SSN.

Using the deceased person's SSN after death. This creates tax reporting errors and can trigger IRS notices. Transition to the EIN as soon as possible.

What Comes Next: Trust Administration

Obtaining the EIN is an early step in trust administration. The full process also includes:

• Notifying financial institutions of the death and providing copies of the death certificate and successor trustee documentation
• Transferring titled assets (real estate, vehicles) out of the trust or to beneficiaries
• Collecting any final income owed to the trust
• Paying outstanding debts and expenses
• Filing the final income tax return for the deceased person (Form 1040) and any required trust income tax returns (Form 1041)
• Distributing remaining assets to beneficiaries according to the trust terms

The complexity of this process depends on the size and composition of the trust's assets. For a simple trust with a single beneficiary and primarily liquid assets, it may be manageable without professional help. For trusts with real property, business interests, or multiple beneficiaries, a trust attorney or CPA is usually worth the cost.

The End-of-Life Planning Workbook includes a 30-day post-death administration guide that walks successor trustees and executors through the administrative steps in chronological order — including notifying agencies, gathering documents, and the key tax and legal deadlines that cannot be missed. It's the practical companion for the period after a parent dies, when families are grieving and also have a long list of tasks to complete.