To get a 147C letter from the IRS, call the Business and Specialty Tax Line at 800-829-4933, verify your identity as the responsible party for the business, and ask the agent to fax the letter to you during the call or mail it to the address on file. The letter is free, and phone requests are the fastest route. Fax delivery happens the same day; mail delivery takes roughly two to three weeks.
Who Can Request the Letter
The IRS will only release EIN information to someone with legal authority over the business. Under 26 U.S.C. § 6103, a taxpayer’s identity and related data are confidential.1Cornell Law Institute. 26 USC 6103(b)(2) – Definition of Return Information In practice, that means the agent on the phone will speak with the “responsible party” listed on the original EIN application, or someone the responsible party has formally authorized.
Who the responsible party is depends on the entity:2Internal Revenue Service. Responsible Parties and Nominees
- Corporation or tax-exempt organization: the principal officer
- Partnership: a general partner
- Trust: the grantor, owner, or trustor
- Estate: the executor, administrator, or personal representative
The IRS defines a responsible party as someone who owns or controls the entity and directly or indirectly manages its funds and assets.2Internal Revenue Service. Responsible Parties and Nominees
If you need someone else, like your accountant or attorney, to request the letter for you, they’ll need authorization on file first. Form 2848 (Power of Attorney and Declaration of Representative) lets a representative act on your behalf, and its instructions specifically list EIN matters as one of the areas that can be authorized.3Internal Revenue Service. Instructions for Form 2848 Form 8821 (Tax Information Authorization) is a narrower option that lets a designee receive your tax information but not speak or sign for you.4Internal Revenue Service. Instructions for Form 8821 For a phone call requesting the 147C, Form 2848 is generally the right one.
Information to Have Ready
Gather these details before you dial so the agent can find your account and clear identity verification on the first try:
- The nine-digit EIN
- The legal business name exactly as it appears on IRS records. Even a minor spelling difference can stop the agent from pulling up the file.
- The business mailing address currently on file with the IRS
- The Social Security number or ITIN of the responsible party listed on the original EIN application2Internal Revenue Service. Responsible Parties and Nominees
Check a recently filed return if you’re unsure. The entity name, EIN, and address on your most recent Form 1120, 1065, or equivalent should match what the IRS has on record. A mismatch between the responsible party’s name and Social Security number is one of the most common reasons a request stalls, even when everything else looks right.
Requesting by Phone
Call the Business and Specialty Tax Line at 800-829-4933, open Monday through Friday from 7:00 a.m. to 7:00 p.m. in your local time zone. Alaska and Hawaii follow Pacific time.5Internal Revenue Service. Telephone Assistance Contacts for Business Customers
Work through the automated menu to the Employer Identification Numbers option and ask for a live representative. The agent will verify your identity against the details above, then generate the 147C on the spot. You’ll be asked how you want to receive it. If you have access to a fax machine, the agent can fax it to you during the call, which puts the document in your hands within minutes. Otherwise, they’ll mail it to the address on file.6Internal Revenue Service. Employer Identification Number
Requesting by Fax or Mail
If you’d rather not call, submit a written request. It should include:
- A clear statement that you’re requesting a 147C EIN Verification Letter
- The entity’s full legal name and EIN
- The business mailing address on file with the IRS
- The name and taxpayer ID of the responsible party
- The signature of the responsible party or an authorized representative
- A daytime phone number for follow-up
Fax the request to 855-641-6935.6Internal Revenue Service. Employer Identification Number For mail, send it to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Written requests take longer than a phone call because turnaround depends on the current workload at the EIN Operation.
How the Letter Reaches You
You’ll receive the 147C one of two ways:
- By fax the same day, if you requested it by phone and gave the agent a fax number.
- By U.S. mail in roughly 10 to 14 business days, sent to the address the IRS has on file. Written requests can add to that window.
The letter goes only to the mailing address on record. There’s no option to have it sent somewhere else without updating your records first.
Fix Your Address or Name Before You Call
Because the 147C reflects whatever name and address the IRS has on file, correct any outdated information first. Otherwise the letter may arrive at a former address or show an old business name.
For an address change, file Form 8822-B (Change of Address or Responsible Party — Business). The form asks for the old and new addresses and must be signed by an officer, owner, general partner, LLC member-manager, or authorized representative. Mail it separately from any tax return to either the Kansas City, MO or Ogden, UT processing center, depending on where your old business address was located. Address changes generally take four to six weeks to process, so submit the form well before you request the 147C.7Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party — Business
For a name change, corporations check the name-change box on Form 1120 and partnerships do the same on Form 1065 when filing the current year’s return. If the return is already filed, send a written notice to the IRS at the address where you filed, signed by a corporate officer or general partner. Sole proprietors send a signed letter as well. In some situations a name change actually requires a new EIN rather than an update; IRS Publication 1635 explains which situations apply.8Internal Revenue Service. Business Name Change
Newly Assigned EINs: The 30-Day Rule
If your EIN was assigned within the last 30 days, the IRS won’t issue a 147C yet. Agents also can’t send a second 147C if one has already been issued in the past 30 days.9Internal Revenue Service. IRM 21.7.13 – Assigning Employer Identification Numbers During that initial window, the CP 575 notice issued when the EIN was first assigned is the confirmation document. If you applied online and didn’t download the CP 575 at the time, you’ll need to wait out the 30 days before requesting a 147C. Plan around that if a bank or licensing agency is expecting proof on a tight timeline.
A Faster Alternative: The Entity Transcript
If the party requesting proof will accept it, an IRS entity transcript can substitute for a 147C. The transcript shows information the IRS has on file for your business, including the EIN and filing requirements.10Internal Revenue Service. Get a Business Tax Transcript Eligible owners can view, print, or download it through their IRS Business Tax Account online, avoiding the phone call and the mail wait entirely.11Internal Revenue Service. Business Tax Account Not every bank or agency treats the transcript as equivalent, so confirm with the requesting party before relying on it.