To obtain an IRS Tax ID (also known as an Employer Identification Number or EIN) for a Wyoming Statutory Trust, you use the federal Form SS-4.
While the trust is formed at the state level in Wyoming, the Tax ID is issued by the federal government (IRS). Here is the breakdown of the form and how to file it:
The Form: IRS Form SS-4
- Official Name: Application for Employer Identification Number.
- Entity Type: On Line 9a, you will typically check the box for “Trust” and specify that it is a “Statutory Trust” if a sub-category is not provided.
- Responsible Party: You must provide the name and SSN/ITIN of the “responsible party” (usually the Trustee) on Line 7b.
How to File (3 Methods)
| Method | Speed | How it Works |
|---|---|---|
| Online | Instant | Use the IRS EIN Assistant. You get the number immediately after finishing. |
| Fax | 4 Business Days | Fax the completed Form SS-4 to (855) 641-6935. |
| 4–5 Weeks | Mail the form to: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. |
Crucial Tips for Wyoming Statutory Trusts
- Form the Trust First: The IRS requires the entity to be legally formed before you apply for the EIN. Ensure you have your stamped Certificate of Trust from the Wyoming Secretary of State first.
- Naming Convention: In Wyoming, the name of your trust must include the words “Statutory Trust” (or the word “Trust” must immediately follow “Statutory”). Use the exact name on your IRS application that appears on your state filing.
- Avoid “Nominees”: The IRS strictly requires the actual responsible party’s information. Using a nominee or “rented” officer for the EIN application can lead to the IRS flagging or revoking the number later.