A 147c letter is a free IRS document that verifies your business’s Employer Identification Number, legal name, and address on file. You request one by calling the IRS Business and Specialty Tax Line, and the agency can fax it to you the same day or mail it within a few weeks. It serves the same purpose as the CP 575 notice you received when your EIN was first issued, with one important difference: the IRS only sends the CP 575 once and won’t reissue it, but you can request a 147c as many times as you need.1Internal Revenue Service. Employer Identification Number
Banks ask for the letter most often, usually when you’re opening a business account and they need to verify the entity’s name and taxpayer ID against government records.2Financial Crimes Enforcement Network. USA PATRIOT Act State licensing agencies, insurance carriers, and procurement departments frequently request it as well before finalizing contracts or issuing permits.
Who Can Request a 147c Letter
The IRS won’t release EIN information to just anyone who calls. Federal law limits disclosure of return information to people with a “material interest” in the entity. For a corporation, that means a principal officer or someone designated by the board of directors. For a partnership, any partner qualifies. For a sole proprietorship, only the owner can request the letter.3Office of the Law Revision Counsel. 26 USC 6103 – Confidentiality and Disclosure of Returns and Return Information The caller will need to provide a Social Security Number or ITIN so the agent can verify authorization.
If you want your accountant or enrolled agent to make the call instead, they need authorization already on file. Form 2848 gives a tax professional power of attorney; Form 8821 lets them receive tax information without full representation rights. Either can be submitted online, by fax, or by mail.4Internal Revenue Service. Submit Forms 2848 and 8821 Online The authorization has to be processed and in the IRS system before your representative calls. Submitting the form the same day won’t work.
Update Your Records Before You Call
The letter reflects whatever name and address the IRS currently has on file. If your business has changed its legal name or moved since you applied for the EIN, update those records first. Otherwise the letter will show outdated information that won’t match your bank paperwork or state registration, and you’ll have to start over.
Name-change procedures depend on entity type. Sole proprietors write to the IRS at the address where they filed their last return. Corporations check the name-change box on Form 1120 if they haven’t yet filed for the current year, or write to the IRS if they have. Partnerships do the same on Form 1065.5Internal Revenue Service. Business Name Change For address changes, file Form 8822-B. Changes to the “responsible party” on the account must be reported within 60 days.6Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business
The mistake that trips people up: they get the letter faxed over, then realize the business name doesn’t match their bank account or state filings because one side or the other was never updated. Fixing that mismatch afterward can add weeks.
How To Request the Letter
Call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. your local time. Alaska and Hawaii follow Pacific time.7Internal Revenue Service. Telephone Assistance Contacts for Business Customers There’s no fee. You’ll work through automated prompts before reaching a live agent, and wait times run longer during filing season, roughly January through April.
Have these ready before you dial:
- Your nine-digit EIN
- The legal entity name exactly as registered with the IRS, not a trade name or DBA
- Your SSN or ITIN, which the agent uses to verify authorization
- The business address currently on file with the IRS
- The fax number or mailing address where you want the letter sent
Tell the agent you’re requesting a “Letter 147C, EIN Previously Assigned.” The agent will verify your identity, confirm the entity details, and process the request. If your name, the EIN, or the address doesn’t match what the IRS has, the agent will deny the request. That’s a security safeguard, and it’s the main reason to make sure everything is current before calling.
Delivery Options and Timing
You have two choices, and the speed difference is large.
Fax delivery is essentially instant. The agent sends the letter to your fax number right after the call, so the document arrives within minutes. Online fax services are permitted, but the IRS recommends reviewing the service’s privacy and security policies before transmitting tax documents through it.8Internal Revenue Service. Understanding Your CP518 Business Notice
Mail delivery through the U.S. Postal Service takes roughly two to six weeks depending on IRS workload. During busy periods, expect the longer end of that range. If a bank account opening, contract deadline, or backup withholding problem is on the clock, fax is the practical choice.
When the Letter Is Urgent: Backup Withholding
The situation where fax delivery genuinely matters is backup withholding. If a payer (a client or payment processor) receives a second IRS notice within three years reporting that your name and EIN don’t match, they’re required to start withholding a percentage of your payments and sending it to the IRS. To stop the withholding, you have to give the payer a copy of your 147c letter proving your name and EIN are correct.9Internal Revenue Service. Backup Withholding “B” Program Every pay cycle you spend under withholding costs money, so waiting on the mail isn’t a real option here.
Entity Transcript as an Alternative
The IRS also offers a business entity transcript that pulls your EIN, legal name, and other registration details directly from its records.1Internal Revenue Service. Employer Identification Number Whether a particular bank or agency will accept the transcript in place of a 147c letter depends on their own policy. Ask before going this route. Some institutions specifically want the 147c letter and won’t take a substitute.
If You’ve Lost the EIN Itself
If you’ve lost track of the EIN and not just the confirmation letter, check these first:
- Your original CP 575 notice from when you applied
- Any business tax return you’ve filed; the EIN appears on each one
- The bank where you opened your business account
- State or local agencies where you applied for licenses or permits
If none of those turn it up, call the same 800-829-4933 number. Once the agent verifies your identity, they can read the EIN over the phone and then send the 147c letter as written confirmation.1Internal Revenue Service. Employer Identification Number
After the Letter Arrives
Check the letter against your own records immediately. Confirm the legal name is spelled correctly, the EIN matches, and the address is current. If anything is wrong, run the name-change or address-change process before you try to use the letter, since one with incorrect information will create more problems than it solves.
Keep a digital copy alongside your entity formation documents. You’ll probably need the letter again for a new banking relationship, a vendor onboarding form, or a future backup withholding dispute, and having it on hand beats calling the IRS every time.