{"id":11818,"date":"2025-09-14T20:32:26","date_gmt":"2025-09-15T00:32:26","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=11818"},"modified":"2025-09-15T10:03:03","modified_gmt":"2025-09-15T14:03:03","slug":"updated-online-ein-application","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=11818","title":{"rendered":"Updated Online EIN Application"},"content":{"rendered":"\n<p>On Aug. 18, 2025, the Internal Revenue Service updated the <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/get-an-employer-identification-number\">employer identification number (EIN) online application<\/a>, which the IRS reported was part of ongoing modernization efforts, and should be easier to use.<\/p>\n\n\n\n<p>A past source of confusion was that the online application treated the &#8220;responsible party&#8221; of a trust as the grantor (or owner or &#8220;trustor&#8221;) of the trust, even though the grantor of a trust usually has no role in the administration of an irrevocable trust, and may even be dead.  This treatment was consistent with the instructions to the printed application, Form SS-4, and those instructions have not (yet) changed, but some practitioners have reported that the new online application treats the &#8220;responsible party&#8221; as the trustee and not the grantor, which is more consistent with the law of trusts. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>On Aug. 18, 2025, the Internal Revenue Service updated the employer identification number (EIN) online application, which the IRS reported was part of ongoing modernization efforts, and should be easier to use. A past source of confusion was that the &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=11818\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29],"tags":[597],"class_list":["post-11818","post","type-post","status-publish","format-standard","hentry","category-news-items","tag-fiduciary-income-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11818"}],"version-history":[{"count":4,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11818\/revisions"}],"predecessor-version":[{"id":11822,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/11818\/revisions\/11822"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11818"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11818"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}