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im pete wesh with smith marion and company and i would like to talk to you about some pitfalls in applying for a trust or a state federal id number one of the first duties of the fiduciary is to get a federal id number or ein for the trust or estate if they expect that the envy will have gross income of 600 or more or any taxable income in a year you apply for an ein by filing form ss4 with the irs and the filing can be done online and its not too difficult we see a few common errors however on the form that i hope to keep you from making sure you decide to file this form yourself first and most common is the date business started or acquired both in the case of an estate and a previously revocable trust such as a living trust this is the date of death of the test data or grantor or decedent not the date the trust was created or executed second is the reason for applying select started a new business for both of the aforementioned entities the created trust option is generally reserv