Employer Identification Number

If you would like to apply for an EIN online for a trust, click the button on the right hand side.  The online EIN application is extremely simple and should only take you five (5) minutes to complete.

You must be able to identify your entity's trust type to apply for an EIN online. In general, a trust is a legal entity established under the laws of a state & taxed according to federal law where one party holds assets for another party.  Trust types include: bankruptcy estates, charitable lead annuity trusts, charitable lead unitrusts, charitable remainder annuity trusts, charitable remainder unitrusts, conservatorships, custodianships, escrows, FNMA (Fannie Mae), GNMA (Ginnie Mae), guardianships, irrevocable trusts, pooled income funds, qualified funeral trusts, receiverships, revocable trusts, settlement funds under IRC Sec 468B and other trusts not previously listed.

If you are unsure of your entity's trust type or if you should apply for an EIN online as a trust, read the following descriptions below to get a better idea.

Apply as a Bankruptcy Estate (Individual) for an EIN online if:

• You (the debtor) filed for Chapter 7 or Chapter 11 bankruptcy and a bankruptcy estate was created;

• You are taxed separately from the bankruptcy estate & the bankruptcy estate consists of any property you owned at the time the case was filed, including any property acquired by the bankruptcy estate or yourself after the commencement of the case; and

• You (the debtor-in-possession) or the bankruptcy trustee is responsible for filing Form 1041 (U.S. Income Tax Return for Estates and Trusts) for the bankruptcy estate.

Apply as a Charitable Lead Annuity Trust for an EIN online if:

• You have a trust which pays a fixed percentage of its assets to a charity based on the trust's principal value; and

• Your trust's investment income or property income is given to the charity while you (the grantor) is living, and the principal value passes on to other assigned parties upon your death.

Apply as a Charitable Lead Unitrust for an EIN online if:

• You have a trust which pays a percentage of its assets to a charity where the percentage is determined yearly; and

• Your trust's investment income or property income is given to the charity while you (the grantor) is living, and the principal value passes on to other assigned parties upon your death.

Apply as a Charitable Remainder Annuity Trust for an EIN online if:

• You have a trust which pays a fixed dollar amount (money and/or property) to a charity yearly; and

• You (the grantor) continue to use any property donated to the charity and/or receive income from it while you are living.

Apply as a Charitable Remainder Unitrust for an EIN online if:

• You have a trust which pays a fixed percentage (money and/or property) to a charity yearly; and

• You (the grantor) continue to use any property donated to the charity and/or receive income from it while you are living.

Apply as a Conservatorship for an EIN online if:

• You (the conservator) was appointed by the court to make financial decisions for another person (the conservatee) who is determined to be unable to make their own financial decisions and a trust was created as a result of a court order.

Apply as a Custodianship for an EIN online if:

• You require an EIN for a trust set up by the court for a minor or incapacitated person.

Apply as an Escrow for an EIN online if:

• You have a legal arrangement where an asset (money and/or property - such as real estate, art, a website, etc.) is delivered to a third party (AKA an escrow agent) to be held in trust pending a contingency or fulfillment of a condition(s) in a contract; and

• Your escrow agent delivers the asset to the recipient once the condition(s) is met; otherwise the escrow agent is expected to maintain the escrow account.

Apply for an EIN online as Federal National Mortgage Association ("FNMA") AKA Fannie Mae, defined as:

• A private, shareholder controlled, financial services corporation (formed from a Congressional Charter) created to support the U.S. home mortgage industry, offering financing, credit guarantees, technology, and services to banks & other mortgage lenders, so that they can make more home loans to potential customers. It was created to establish a secondary market for mortgages insured by the Federal Housing Administration ("FHA").

Apply for an EIN online as Government National Mortgage Association ("GNMA") AKA Ginnie Mae, defined as:

• A wholly owned corporation within the U.S. Department of Housing and Urban Development ("HUD"), created to provide financial assistance to lower & moderate income homebuyers by promoting mortgage credit. GNMA pools organize and reroute funds from the securities market to the mortgage market in order to increase the available credit for home purchasers. GNMA investors receive monthly carry-over of principle and interest payments from the pooled mortgages.

Apply as a Guardianship for an EIN online if:

• You are a guardian (usually the parent(s) of a minor child) and have legal authority to care for the personal and property interests of another individual (called a ward) due to incapacity, disability or infancy; and

• You can designate who shall become the child's legal guardian in the event of your death.

Apply as an Irrevocable Trust for an EIN online if:

• You (the grantor) cannot repeal or annul the trust; and

• Your trust is responsible for reporting income on Form 1041 (U.S. Income Tax Return for Estates and Trusts).

Apply as a Pooled Income Fund for an EIN online if:

• You (the grantor) transfer assets to a trustee and those assets are invested in a fund with other donors' gifts; and

• You receive a portion of the total income from the fund yearly while you are living, and your remaining interest in the fund is transferred to the charity upon your death.

Apply as a Qualified Funeral Trust for an EIN online if:

• You purchased funeral services prior to your death & you have created a qualified funeral trust as a result of a contract with a U.S. funeral home;

• Your qualified funeral trust will hold and/or invest funds in the trust and use those funds to pay for the expenses resulting from taking care of your final arrangements; and

• Your trust's beneficiary is the funeral home that you purchased the funeral/burial services from.

Apply as a Receivership for an EIN online if:

• You (the receiver) has been appointed for an insolvent corporation, partnership, or individual (during a legal or equitable proceeding) to liquidate all available assets and to most effectively pay back creditors.

Apply as a Revocable Trust for an EIN online if:

• You (the grantor) retain the right to repeal or annul the trust and can reclaim the property that has been placed in the trust;

• You pay taxes on the trust on Form 1040 (U.S. Individual Income Tax Return);

• You file Form 1041 (U.S. Income Tax Return for Estates and Trusts) for information only purposes; and

• Your beneficiaries receive the property inside the trust after your death and then the trust cannot be repealed or annulled.

Apply as a Settlement Fund for an EIN online if:

• You (the electing taxpayer) are required to pay claims under Internal Revenue Code ("IRC") Section 468B (which allows a defendant to deposit money or property into an account, fund or trust and obtain a full and complete release of liability) and an account, fund or trust has been set up to pay these claims.

Apply as Other Trust for an EIN online if:

• Your trust type is not listed above.