Revocable Living Trust EIN Requirements

A revocable living trust generally does not need its own EIN while the grantor is alive since it's treated as a grantor trust [1]. The trust's income is typically reported directly on the grantor's personal tax return using their Social Security number.

However, the trust will need to obtain an EIN when either:

1. The grantor dies (the trust becomes irrevocable) [2]
2. The trustee elects to file using Optional Methods 2 or 3 for grantor trust reporting [1]