How to Set Up an EFTPS Account for Trust Tax Payments (2025–2026 Guidance)

If you are responsible for paying federal taxes on behalf of a trust, the Internal Revenue Service Electronic Federal Tax Payment System (EFTPS) is the secure and approved method for submitting those payments electronically. EFTPS is a free service provided by the United States Department of the Treasury that allows businesses, fiduciaries, trusts, and estates to pay federal taxes online or by telephone.

Official EFTPS website: https://www.eftps.gov/eftps/

Timeline and Planning Considerations
Enrollment in EFTPS is not immediate. The process can take 10-14 days from beginning to end, so please enroll well before your business or trust’s payment is due.

Step-by-Step Instructions for Establishing a Trust EFTPS Account

1. Gather Required Information:

• The trust’s Employer Identification Number (EIN)
• The legal name of the trust and trustee contact information
• The bank routing number and account number for the payment account

1. Access the EFTPS Website:
   • Visit https://www.eftps.gov/eftps and select ‘Enroll.’
2. Select the Appropriate Entity Type:
   • Choose ‘Business’ as the entity type. Trusts and estates enroll under the business
   category.
3. Complete the Online Enrollment Form:
   • Enter the EIN, trust name, trustee contact details, and bank information. Review the
   information carefully and submit the form.
4. Receive the Personal Identification Number (PIN):
   • EFTPS will mail a four-digit PIN to the trust’s address of record with the Internal
   Revenue Service. Delivery typically occurs within five to seven business days.
5. Activate the Enrollment:
   • After receiving the PIN, log in to the EFTPS system or call 1-800-555-3453 to
   complete the activation process.
6. Log In and Submit Payments:
   • Once activated, use the EIN, PIN, and established password to log in and schedule
   tax payments. Payments may be scheduled up to 365 days in advance.

Federal Modernization of Tax Payments
In March 2025, Executive Order 14247, titled ‘Modernizing Payments To and From America’s Bank Account,’ directed federal agencies, including the Internal Revenue Service, to transition away from paper checks and toward electronic payment systems.

As part of this initiative:

• Paper check payments are being phased out for most federal tax transactions.
• Electronic payment methods are being prioritized to enhance security and reduce fraud
  risk.
• Systems such as EFTPS are essential for trusts and estates, as IRS Direct Pay is generally
  limited to individual and business taxpayers.

Conclusion
Establishing an EFTPS account for a trust requires advance planning; however, once activated, the system provides a secure, efficient, and trackable method for submitting federal tax payments. Early enrollment ensures compliance with payment deadlines and aligns the trust with current federal electronic payment requirements.