Retirement plan trustees shouldn’t use the plan sponsor’s EIN for their retirement plan trust. See the EIN application page for further information.
To obtain an EIN for a retirement plan trust, the plan trustee or practitioner can either apply online, or mail or fax Form SS-4, Application for Employer Identification Number to the IRS.
- IRS issues the EIN immediately once the information on the application is validated.
- At “What type of legal structure is applying for an EIN,” check “View Additional types, including Tax-Exempt and Governmental Organizations” and click “Continue.”
- On the “Additional Types” page, select “Employee Plan (401(k), Money Purchase Plan, etc). Do not select “Other Non-profit/Tax Exempt Organization” because this will generate an EIN for a tax-exempt organization, such as a 501(c)(3) organization. If you did apply for an EIN for a trust of a retirement plan by selecting “Other Non-profit/Tax Exempt Organization” and received a CP 575E Notice, you may contact Employee Plans Customer Account Services for help.
For paper Form SS-4 applications only, check “Other” on Line 9a and indicate that the EIN is for the trust of a retirement plan.
If your retirement plan trust EIN has been deactivated, you can re-establish the EIN by sending a fax request (855-214-7520) to the EP Entity Control Unit in Ogden, Utah, and include the:
- EIN in question
- plan name
- plan sponsor’s' mailing address
- name, address and telephone number of the person who can answer additional questions
A retirement plan trustee should apply for an EIN for the plan’s trust in order to properly:
- report Form 945 for deposits and other income tax withholding information,
- provide Form W-9 to requesters of tax identification number certifications,
- report Form 990-T for exempt organization business income, and
- report retirement plan trust information