When an irrevocable trust is established or a grantor revocable trust becomes irrevocable (typically at the grantor's death), the trust is a separate entity from the trust's creator. Therefore, the IRS requires the irrevocable trust to have its own EIN.

Does a trust need an EIN number?

Does my living trust need an EIN? A revocable living trust does not normally need its own TIN (Tax Identification Number) while the grantor is still alive. ... In other words, when an institution requests an SSN or EIN (Employer Identification Number) for trust property, the grantor just uses his or her own SSN.

Does irrevocable trust require Ein?

When you have an irrevocable trust, you need an employer identification number. The rule for a Tax ID (EIN) Number for an irrevocable trust is important once tax returns and such need filing. For a revocable trust, you can use the grantor's social security number if you wish.