BobKamman
Level 15
12-07-2021
02:47 PM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
Are they all trusts? IRS Pub 1635 has some examples of when a new EIN is needed, but it assumes the responsible party will apply.
You will need a new EIN if any of the following are true:
• A trust changes to an estate
• A living (inter vivos) trust changes to a testamentary trust
• The revocable trust changes to an irrevocable trust