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When setting up a trust, one of the most common questions people ask is: Do I need a Tax Identification Number (TIN) for a trust? The answer depends on the type of trust and how it is structured.
Understanding TINs and Trusts
A Tax Identification Number (TIN)—often referred to as an Employer Identification Number (EIN)—is issued by the IRS and is used to identify a legal entity for tax purposes. Whether your trust requires its own TIN depends on whether the trust is revocable or irrevocable.
When a Trust Needs a TIN
Revocable Living Trusts
- No separate TIN required during the grantor’s lifetime.
- The trust uses the grantor’s Social Security Number for tax purposes.
- Income from trust assets is reported on the grantor’s personal tax return.
Irrevocable Trusts
- Yes, a separate TIN is required.
- Once the trust is funded, it becomes its own entity.
- The trustee must apply for a TIN/EIN with the IRS.
- The trust files its own tax return using IRS Form 1041.
After the Grantor’s Death
Even revocable living trusts may need a TIN after the grantor’s death, since the trust becomes irrevocable at that point.
Why It Matters
Having the correct TIN setup ensures:
- Compliance with IRS rules.
- Proper reporting of income, deductions, and distributions.
- Avoidance of penalties or confusion with tax filings.
How to Apply for a TIN for a Trust
The trustee can apply online through the IRS EIN application portal. It’s a straightforward process, but professional guidance is often recommended to avoid mistakes.
Final Thoughts
Not all trusts need their own TIN, but many do—especially irrevocable trusts or those continuing after the grantor’s death. If you’re unsure, it’s best to seek advice from a probate and estate planning attorney who can clarify your obligations and help you set up your trust properly.
