How to Get a Trust EIN After Death: The Successor Trustee's Step-by-Step Guide

The first administrative task most new successor trustees face is one they were never warned about: the trust can no longer use the settlor's Social Security number, and every financial institution will demand a new tax ID before re-titling a single account. Here is how to get it — and what to do with it.

Why this needs to happen immediately: When your parent (or other settlor) dies, the revocable living trust they created instantly becomes irrevocable. From that moment, the IRS treats it as a separate taxpayer with its own tax filing obligations. The trust cannot use the decedent's Social Security number any longer. You — the successor trustee — must apply for an Employer Identification Number (EIN) for the trust before you can open a trust bank account, re-title investment accounts, or accept distributions from estate assets into the trust.

What is a trust EIN?

An Employer Identification Number (EIN) is a nine-digit federal tax identification number assigned by the IRS — the trust's equivalent of an individual's Social Security number. It is also called a Taxpayer Identification Number (TIN) or Federal Tax Identification Number (FTIN). All three terms refer to the same number.¹

During the settlor's lifetime, a revocable living trust is a grantor trust: the IRS disregards it as a separate entity. All trust income is reported on the grantor's personal Form 1040, using their SSN. No EIN, no separate filing. This is why revocable trusts are so administratively simple while the settlor is alive.

At death, that changes permanently. The trust becomes irrevocable and non-grantor. The IRS now treats it as a separate taxable entity, subject to its own income tax filing obligations (Form 1041) and its own highly compressed tax brackets. The trust's use of the decedent's SSN ends on the date of death.²

When to apply

Apply as soon as possible after the settlor's death — ideally within the first week. There is no legal deadline for the EIN application itself, but you cannot accomplish most early trustee tasks without it:

Opening a trust checking account requires the EIN — no bank will open a trust account under the decedent's SSN.
Re-titling investment accounts requires the EIN — brokerage firms will demand it along with a certified copy of the trust before transferring accounts.
Receiving estate assets into the trust — if there is a pour-over will directing probate assets into the trust, those transfers need trust account information.
Making estimated tax payments (Form 1041-ES) if the trust will owe tax in its first partial year — requires the EIN.³

Delaying the EIN application delays every other step. There is no reason to wait.

What you will need before you apply

Gather the following before starting the application. Having everything ready lets you complete the online application in under 15 minutes.⁴

Information needed	Where to find it
Full name of the trust exactly as written in the trust document	Page 1 of the trust agreement
Date the trust was created (execution date)	Signature page of the trust agreement
Settlor's (decedent's) full name and Social Security number	Prior tax returns, Social Security card, or estate attorney
Date of the settlor's death	Death certificate
Your (the trustee's) full legal name and Social Security number	Your own SSN — the IRS requires the trustee's SSN, not the decedent's
Your mailing address and phone number	Use the address where trust correspondence should be sent
Whether the trust will need to file Form 1041 (almost always yes)	Yes if the trust will have gross income of $600 or more in any year

How to apply: online (recommended)

The IRS online EIN application is the fastest option — it issues your EIN immediately upon completion, at no cost.¹ The system is available Monday through Friday, 7 a.m. to 10 p.m. Eastern time.

Go to irs.gov. Search "Apply for an EIN" or navigate directly to the EIN Assistant under the Businesses section. The IRS URL for this tool: irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online.
Select entity type. Choose "Trust" from the list of entity types. Do not select "Estate" — estates and trusts are separate entities with different EINs and separate Form 1041 filings.
Select trust type. For a revocable living trust that became irrevocable at death, select "Irrevocable Trust." The trust's original name (e.g., "The Jane Smith Revocable Living Trust") stays the same — the trust document was not amended. Only the tax classification changes at death.
Enter the trust information. Trust name exactly as it appears in the trust document, date created, and information about the settlor. You will enter the decedent's SSN here so the IRS can link the new EIN to the trust's prior tax history.
Enter trustee (responsible party) information. Your full legal name and your SSN. The IRS identifies the responsible party as the individual who controls or manages the entity — for a trust, that is the trustee.⁵ Use your SSN, not the decedent's.
Confirm and submit. Review, submit, and your EIN is issued immediately. Print or save the confirmation page — this is your official EIN assignment letter (IRS CP 575). Keep it permanently in the trust file.

If the online system won't complete: A small number of trust applications cannot be processed online — typically if there is no U.S. principal place of business or if certain third-party designee configurations apply. In those cases, mail or fax Form SS-4 to the IRS. Processing time: 4 weeks by mail, 4 business days by fax. The EIN application (Form SS-4 and online) is free — never pay a third party to obtain an EIN for you.

What to do with the EIN once you have it

The EIN unlocks the next layer of trustee tasks. Work through these in order:

1. Open a trust checking account

Take the EIN confirmation letter and a certified copy of the trust (or a Certificate of Trust) to a bank. Open a checking account in the trust's name — for example, "Jane Smith Revocable Trust, dated January 15, 2010, Jennifer Smith, Successor Trustee." All trust receipts and disbursements should flow through this account from this point forward. Clear separation between trust funds and personal funds is both a fiduciary obligation and your best protection if beneficiaries later question your accounting.

2. Notify financial institutions holding trust assets

Contact each brokerage, bank, or mutual fund company holding assets titled in the trust. Provide each with:

Certified copy of the trust or a Certificate of Trust showing current trustees and trust powers
Death certificate
The trust's new EIN
Your identification as successor trustee

The institution will re-title the account from the trust under the decedent's SSN to the trust under the new EIN. This process can take two to six weeks per institution, so start early.

3. Update other trust-held accounts

Beyond financial accounts: real estate titled in the trust (the trustee's deed may need updating in the county recorder's office), vehicles, business interests, and any other assets titled in the trust's name. Each asset class has its own transfer mechanics — your estate attorney can guide you through the non-financial ones.

4. Report responsible party if it changes (Form 8822-B)

If the trustee changes after the EIN is issued — a co-trustee steps down, a successor trustee is appointed after you — the new trustee must file Form 8822-B with the IRS within 60 days to update the responsible party on file.⁶ This is easy to miss. Put a reminder in the trust file.

The Section 645 election: when the EIN picture is more complicated

If the decedent's estate is going through probate, there is an optional planning tool worth knowing about: the IRC § 645 election allows the successor trustee and estate executor to treat the revocable trust as part of the estate for income tax purposes — filing a single Form 1041 under the estate's EIN for up to two years after death (or longer if an estate tax return is pending).⁷

The § 645 election can simplify tax administration when the estate and trust are closely intertwined, provide a more favorable fiscal year election, and defer the trust's compressed bracket problem for the first two years.

Critical point: Even if a § 645 election is made, the trust must still obtain its own EIN. The election is made on Form 8855 by the due date of the estate's first Form 1041. A CPA experienced with fiduciary returns should evaluate whether the election makes sense for your situation.

What the trustee does NOT get an EIN for

A few common points of confusion:

IRAs and retirement accounts that name the trust as beneficiary bypass this process entirely — they have their own inherited IRA / beneficiary distribution rules and do not become trust assets in the traditional sense. See the guide on IRAs and Trusts for how those work.
Assets held in the decedent's personal name (not the trust) go through probate under the estate — those require a separate estate EIN, not the trust EIN.
Revocable trusts while the settlor is alive do not need an EIN. If you are a named successor trustee but the settlor is still living and competent (or incapacitated but alive), the trust still uses the settlor's SSN. No EIN until death.

How a fee-only advisor fits into this picture

Getting the EIN is a procedural task — you can complete it yourself using the IRS online tool. The harder questions that follow are the ones where a fee-only advisor is most valuable:

Investment policy for the trust — what should a $1M–$5M trust portfolio look like under the Uniform Prudent Investor Act, balancing income and remainder beneficiaries?
Distribution analysis — given the trust's 37% top bracket at $16,000 of income, how much income should be distributed to beneficiaries each year to minimize the family's overall tax bill?
§ 645 election evaluation — if probate is involved, should you and the executor make the election, and what are the tax projections either way?
Documented investment process — a fee-only advisor helps build the Investment Policy Statement and distribution documentation that protects you from surcharge claims by beneficiaries.

A specialist fee-only advisor — not a generalist, and not a commission-based advisor (whose compensation from selling trust assets creates a separate fiduciary problem) — is the right partner for the investment and distribution decisions that come immediately after you have your EIN and your trust bank account open.

Sources

IRS — Apply for an Employer Identification Number (EIN) Online. Online application availability, entity types, immediate issuance for eligible filers.
IRS — When to Get a New EIN. Grantor trust rule: revocable trust used settlor's SSN; new EIN required when trust becomes irrevocable at death.
IRS Form 1041-ES — Estimated Income Tax for Estates and Trusts. Estimated payment requirements for trusts with expected tax liability ≥ $1,000.
IRS — About Form SS-4, Application for Employer Identification Number. Information required, filing options (online, mail, fax), Form SS-4 instructions (Rev. December 2025).
IRS — Responsible Parties and Nominees. Definition of responsible party for trusts: the trustee as the individual who controls and manages the trust entity.
IRS — About Form 8822-B, Change of Address or Responsible Party — Business. Required within 60 days when responsible party (trustee) changes after EIN is issued.
26 CFR § 1.645-1 — Election by Certain Revocable Trusts to Be Treated as Part of an Estate. § 645 election mechanics, Form 8855 filing, two-year election period, EIN requirements notwithstanding.

EIN application process and responsible-party rules verified against IRS Form SS-4 instructions (Rev. December 2025), IRS.gov EIN guidance, and 26 CFR § 1.645-1. Federal tax procedures only — state trust tax IDs and registration requirements vary by state and are not covered here.

Talk to a specialist

Once you have your trust EIN and bank account open, a fee-only advisor helps with investment policy, distribution analysis, and UPIA compliance — no commissions, documented process. Free match.