Form SS-4 for a Trust After the Grantor Dies: Line by Line
Last updated November 9, 2026 · Written by the EIN Registration filing team
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Start Now →Every line, filled in
| Line | What to enter |
|---|---|
| 1. Legal name | The trust's name, exactly as in the trust documentKeep the name even if it says Revocable. Do not add Irrevocable, the trustee's name or Estate of. |
| 2. Trade name | Leave blank |
| 3. Executor, administrator, trustee, care-of name | Your nameThe SS-4 instructions say trusts enter the name of the trustee here. |
| 4a, 4b. Mailing address | The address where trust mail should reach you |
| 5a, 5b. Street address | Leave blank unless different from line 4 |
| 6. County and state | Where the trust is administered, usually where you live |
| 7a. Responsible party | Your name, as successor trusteeNever the person who died. With two trustees, list one. |
| 7b. SSN, ITIN or EIN | Your own SSN or ITINThe deceased person's SSN here produces reference number 115. |
| 8a. Is this an LLC? | No |
| 9a. Type of entity | Trust, with the deceased grantor's SSN in the box beside itThis is the one place the grantor's SSN goes. Do not tick Estate. |
| 9b. State of incorporation | Leave blank |
| 10. Reason for applying | Created a trust, and write Irrevocable as the typeThe trust did not begin today, but this is the box for a trust that now needs its own number. |
| 11. Date business started | The date of deathNot the date the trust was signed, and not today. |
| 12. Closing month of accounting year | DecemberTrusts generally must use a calendar year. If your preparer plans the Form 8855 election, ask first. |
| 13. Employees expected | 0, in every column |
| 14. Form 944 election | Leave blank |
| 15. First date wages paid | Leave blank, or N/A |
| 16. Principal activity | Other: trust administration |
| 17. Principal line of business | Trust administration |
| 18. Applied for an EIN before? | No, unless this trust already has oneSee the question about an existing EIN below before you apply. |
| Third-party designee | Blank, unless a preparer is filing for youIf filled in, the designee's own address and phone, not yours. |
| Signature | Your signature, the title Successor Trustee, the date and your phone number |
The three lines people get wrong
Lines 7b and 9a: two different Social Security numbers
Line 7b is about the person who controls the trust now, which is you. Line 9a is about the person whose trust it was. Putting the grantor on line 7 stops the application, because the IRS matches that SSN against death records. The responsible party guide explains the rule.
Line 10: a trust that seems old is new to the IRS
Trustees hesitate here because the trust has existed for years. Until the death, though, it reported under the grantor's SSN. Created a trust is the box that fits, with Irrevocable as the type.
Line 11: the date of death
The instructions ask for the date the trust was funded or the date it was required to obtain an EIN. A living trust has to get its own number because the grantor died, so the date of death is the one to use. Entering the original signing date is the most common mistake we see on this form.
Applying online or by fax
In the IRS online application, choose Trusts and then Irrevocable Trust. The session cannot be saved, so have the trust document, the date of death and both Social Security numbers in front of you. If the tool ends in a reference number, or you have no SSN or ITIN, send the completed form by fax instead. Expect about 11 business days.
After the EIN arrives
- Give the number to every bank and brokerage holding trust assets, so they stop reporting under the grantor's SSN.
- Consider Form 56 to put yourself on record with the IRS as the fiduciary.
- If there is also a probate estate, it needs a separate number. See the estate version of this form.
- Save the confirmation. The trust after death guide covers what happens next with income and Form 1041.
Quick answers
Whose Social Security number goes on the SS-4 when the grantor has died?
Two different numbers go in two different places. Your own SSN or ITIN goes on line 7b as the responsible party. The deceased grantor's SSN goes only in the box beside Trust on line 9a.
What do I mark on line 10 for a trust after the grantor dies?
Created a trust, and write Irrevocable as the type. A revocable living trust becomes irrevocable at death, and that is why it now needs its own EIN.
What date goes on line 11?
The date of death. The SS-4 instructions ask for the date the trust was funded or the date it was required to obtain an EIN. For a living trust, that requirement arises when the grantor dies, even though the trust was signed and funded years earlier.
In the IRS online application, do I choose irrevocable or another type?
Choose Trusts, then Irrevocable Trust, even if the document says Revocable on the cover. The tool accepts whatever you pick, so a wrong choice still produces an EIN attached to the wrong kind of trust.
Do I have to send a death certificate or the trust with Form SS-4?
The form does not ask for either. Banks and brokerages will want them when you retitle accounts, so keep copies with the EIN notice.
Can the trust use the estate's EIN?
No. A trust and an estate are two different taxpayers, so each needs its own number, even when the same person is both trustee and executor.
The trust already has an EIN. Do I need a new one?
Do not apply again until someone has checked. A revocable trust that was given an EIN during the grantor's life may or may not carry it forward, depending on how it was set up and reported. Ask whoever will prepare Form 1041, and have the existing EIN notice ready.
What happens with a joint trust when the first spouse dies?
It depends on the trust document. If the surviving spouse can still revoke the whole trust, it may not need a new EIN yet. If part of it becomes irrevocable, such as a share set aside at the first death, that part may need its own number. Have the preparer or an estate attorney read the document before you file.
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Related guides
- Trust EIN After the Grantor Dies: What the Trustee Does A revocable living trust stops using the grantor's SSN the day they die. What the successor trustee has to do, and why the estate may need a second number.
- Form SS-4 for an Estate: Every Line, Filled In There is no separate IRS form for an estate tax ID number. Every line of Form SS-4 answered for an estate, and the two mistakes that produce a wrong EIN.
- EIN Responsible Party: Who to List on Form SS-4 and How to Change It The one person the IRS treats as controlling the entity. Who to list by entity type, who cannot be listed, what to do with two equal owners, and how to change it.
- Revocable vs. Irrevocable Trust: Which One Needs an EIN? The grantor trust rule decides it. When a living trust runs on the grantor's SSN, when it must have its own number, and the moment one becomes the other.
- What Does EIN Reference Number 115 Mean? Deceased Person Flag The responsible party's SSN matches a Social Security death record. For an estate it means the deceased person went on Line 7 instead of the executor.
- IRS Form 56 Instructions: Notice Concerning Fiduciary Relationship Form 56 tells the IRS who is acting for an estate, trust or person. Who files it, where it goes, and how it differs from getting the estate's EIN.
Sources
You can also apply for an EIN directly with the IRS at irs.gov at no cost.