How to Reactivate an EIN Number With the IRS

To reactivate an EIN number with the IRS, call the Business and Specialty Tax Line at 800-829-4933 and ask an agent to restore the account. The IRS never cancels or reassigns an Employer Identification Number once it’s been issued, so the number you had is still yours; a closure only marks the account inactive on the master file.¹ After the agent verifies your identity and locates the record, they can re-establish the entity during the call and send Letter 147C as written confirmation.² A signed letter to the IRS works too, but it takes much longer.

Check That Your Old EIN Still Applies

Reactivation only works if the entity’s legal structure is the same one that held the number before. If you incorporated, formed a partnership, or otherwise changed the entity type while the account was closed, the IRS requires a brand-new EIN instead.³

A sole proprietor needs a new EIN after incorporating, forming a partnership, or buying an existing business. A simple name or address change does not trigger one.

A corporation needs a new EIN after receiving a new charter from the secretary of state, creating a subsidiary, converting to a partnership or sole proprietorship, or merging into a new entity. Name changes, bankruptcy, an S election, and surviving a merger as the continuing entity do not require one.³

A partnership needs a new EIN if it incorporates, dissolves and re-forms, or a partner takes over and runs the business as a sole proprietor. A change in partners that doesn’t terminate the partnership under the tax code does not.

An LLC needs a new EIN if it terminates and forms a new corporation or partnership. Converting a partnership into an LLC taxed as a partnership, or changing a tax election to corporate or S corporation treatment, does not.³

If any of those changes happened while your account sat dormant, skip the rest of this article and apply for a fresh EIN.

Find the Number Before You Call

The IRS won’t reactivate an account it can’t locate, so track down the EIN first. The cleanest source is Notice CP 575, the letter the IRS mailed when the number was originally assigned. It lists the EIN, the legal name of the entity, and the required filing forms. If that letter is gone, check old federal tax returns, business bank account applications, or loan paperwork. Those records stay valid no matter how long the business has been quiet.

When nothing turns up, call the Business and Specialty Tax Line at 800-829-4933. The line operates Monday through Friday, 7:00 a.m. to 7:00 p.m. local time, with Alaska and Hawaii on Pacific time.⁴ Only an authorized person can retrieve the number: the owner for a sole proprietorship, a partner for a partnership, an officer for a corporation. The agent will run identity checks before disclosing the EIN. Getting the right number up front keeps you from accidentally applying for a duplicate.

What to Have Ready

Whether you call or write, the IRS asks for the same information. Assemble it before you make contact so the agent can act on the same call.

The original nine-digit EIN.
The entity’s legal name, spelled exactly as it appeared on the original application. Small punctuation or spelling differences can create a mismatch.
Current mailing address for future IRS correspondence.
The responsible party’s name and Social Security Number or ITIN. This is the person who currently controls the entity’s funds and assets.⁵
A brief reason for reactivating, such as resuming operations or needing to file returns.
The federal returns you expect to file going forward: income, payroll, excise, and so on.

The IRS does not ask for a Certificate of Good Standing or state reinstatement paperwork for federal reactivation. It only needs enough to match your request to the historical record.

Call, Mail, or Fax

By Phone

Calling 800-829-4933 is the fastest route. Once the agent verifies your identity and pulls up the EIN, they can re-establish the entity on the master file during the call.² They then generate Letter 147C, the written confirmation that the account is active. If you need proof immediately, ask to have it faxed while you’re still on the line.

By Mail or Fax

If you’d rather have a paper trail from the start, mail a signed letter with all of the information above to the IRS service center that handles entity account changes:

Internal Revenue Service
MS 6055
Kansas City, MO 64108

Internal Revenue Service
MS 6273
Ogden, UT 84201⁶

Exempt organizations use the Ogden address. If you fax the letter, keep the transmission receipt. Written correspondence takes far longer than a call; the IRS processing status page shows business correspondence running months behind at times.⁷

Confirming the Account Is Active

Letter 147C is the official confirmation.² File it with your other formation records. If you mailed your request and nothing arrives within 60 days, call the Business and Specialty Tax Line to check the status. You can also test the account by attempting to use IRS online services that require an active EIN.

Update the Responsible Party If It Changed

If the person who controls the entity is not the same person listed when the EIN was first assigned, file Form 8822-B, Change of Address or Responsible Party — Business, within 60 days of the change. This is separate from the reactivation itself.⁸

There is no direct financial penalty for failing to file 8822-B, but the practical consequence is worse than a fee. If the IRS mails deficiency notices or demand letters to a stale responsible party, you never see them, and penalties and interest keep accruing anyway.⁸ If you filed the form and haven’t received confirmation within 60 days, mail a copy marked “Second Request.”⁵

Catch Up on Any Unfiled Returns

Reactivating the EIN reopens whatever filing obligations existed while the account was closed. Deactivation does not erase filing requirements, and there is no statute of limitations on assessment when a required return was never filed.⁹

Late partnership and S corporation returns carry particularly steep penalties. For returns due after December 31, 2025, the IRS charges $255 per partner or shareholder for every month the return is late, up to 12 months.¹⁰ A four-partner LLC two years behind can face more than $24,000 in penalties before anyone calculates the tax owed.

Two kinds of relief exist. First-time penalty abatement is available if you filed all required returns and had no unresolved penalties during the three tax years before the penalty period.¹¹ If you don’t qualify for that, you can request reasonable-cause relief by explaining what prevented timely filing.¹² Either way, file the overdue returns quickly. Every extra month adds to the calculation.

State Reinstatement Is a Separate Step

A federal EIN reactivation does nothing at the state level. If the entity was dissolved, administratively revoked, or lapsed with your secretary of state, you’ll need to file a separate reinstatement. State requirements typically include a reinstatement application, a filing fee, and proof that back state taxes have been paid. Some states also require all missing annual reports to be filed first.

Handle the state reinstatement before you resume operations. A business that collects revenue or signs contracts while its state registration is inactive can face personal liability for the owners, loss of limited liability protection, and additional penalties from the state tax authority. Your secretary of state’s office publishes the specific process and fees for your jurisdiction.

1
Internal Revenue Service. Employer Identification Number
2
Internal Revenue Service. IRS Internal Revenue Manual 21.7.13 – Assigning Employer Identification Numbers
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Internal Revenue Service. When to Get a New EIN
4
Internal Revenue Service. Telephone Assistance Contacts for Business Customers
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Internal Revenue Service. Responsible Parties and Nominees
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Internal Revenue Service. If You No Longer Need Your EIN
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Internal Revenue Service. Processing Status for Tax Forms
8
Internal Revenue Service. Form 8822-B Change of Address or Responsible Party – Business
9
Internal Revenue Service. Topic No. 305, Recordkeeping
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Internal Revenue Service. Failure to File Penalty
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Internal Revenue Service. IRS Internal Revenue Manual 20.1.1 – Penalty Handbook
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Internal Revenue Service. Penalty Relief