Note:

The Ogden Campus won’t process a Form 1041 with an EIN used for any purpose other than for filing a trust Form 1041 or Form 990-T; the return will reject and a new trust EIN will be assigned.

When a plan sponsor voluntarily files a Form 1041, but uses an erroneous EIN (such as the plan sponsor’s EIN), obtain an EIN for the trust by EEFaxing Form 4442 to the EO Entity Unit at Ogden Campus. The EEFax number is 855-306-0953. See Employee Plans Examination Exhibits for an example of a completed Form 4442. Give the taxpayer the trust’s newly assigned EIN.