IRS Letter 147C is the IRS’s official confirmation that your Employer Identification Number matches the legal business name on file, and you request it by calling the Business and Specialty Tax Line and asking a representative to fax or mail it to you. There is no fee, and a faxed copy can arrive during the same call.
What the Letter Shows
The document itself is short. It lists your business’s legal name exactly as the IRS master file has it, your nine-digit EIN, and the mailing address on record. A generation date at the top signals that the information was pulled fresh rather than lifted from a years-old file.
Those few fields do more work than they look like they do. Banks and licensing agencies compare the letter to your other paperwork character by character. A stray punctuation mark, a spelling variant, or an address formatted differently can be enough to bounce an application. A business registered as “Smith & Associates LLC” will not match a bank form that reads “Smith and Associates LLC,” and that single ampersand can stall the account opening.
How to Request It
Call the IRS Business and Specialty Tax Line at 800-829-4933. The line is open Monday through Friday, 7 a.m. to 7 p.m. local time, with Alaska and Hawaii on Pacific time.1Internal Revenue Service. Telephone Assistance Contacts for Business Customers Ask for Letter 147C, which the IRS formally titles “EIN Previously Assigned.”2Internal Revenue Service. Employer Identification Number
Before releasing anything, the representative will verify your identity. Expect questions about your business’s filing history, its address, and the responsible party on record. Have those details in front of you when you dial.
You’ll be offered a choice between fax and mail. Fax is usually the right pick: the representative can send it while you’re still on the phone, so the letter can be in your hand within minutes. Mail takes considerably longer. Either way, the letter is free.
Who Can Make the Request
The IRS will only discuss EIN records with someone who has authority over the business. For a corporation, that means an officer such as the president, vice president, CEO, or treasurer. For a partnership or multi-member LLC, a general or managing partner qualifies.3Internal Revenue Service. Manage Access in Business Tax Account A sole proprietor can call directly.
If you want your accountant or enrolled agent to handle the call, they need a completed Form 2848 (Power of Attorney and Declaration of Representative) already on file with the IRS covering the relevant tax matters.4Internal Revenue Service. Instructions for Form 2848 Power of Attorney and Declaration of Representative Without it, the IRS won’t discuss your account with them.
When You’ll Be Asked for One
Most business owners run into Letter 147C the first time when a third party asks for it. Common triggers:
- Opening a business bank account, where the letter satisfies identity verification and confirms the EIN the bank will use for interest reporting.
- Setting up a payroll provider, which needs verified EIN confirmation before filing employment taxes on your behalf.
- Applying for state or local licenses and sales tax permits.
- Bidding on government contracts or receiving grant funds.
- Responding to an IRS backup withholding notice.
The Backup Withholding Situation
This last one deserves its own note because ignoring it costs money. When a client or financial institution reports payments to you on a 1099, they use the name and taxpayer identification number you gave them. If those don’t match IRS records, the payer receives a notice and must send you a “B” Notice asking you to fix the mismatch.
On the first B Notice, a corrected W-9 is enough. On the second, it isn’t. At that point, the IRS requires you to provide either a copy of your Social Security card (for individuals) or Letter 147C confirming that your business name and EIN match IRS records.5Internal Revenue Service. Backup Withholding “B” Program If you don’t respond, the payer must withhold 24% of every payment and send it to the IRS. You’ll only recover that money by claiming it as a credit when you file your tax return. Getting the 147C and sending it over is much simpler than waiting for a refund.
Letter 147C and the CP 575
When your EIN was first assigned, the IRS sent Notice CP 575 as your original confirmation. That notice is issued only once, and the IRS will not send a replacement.6OnPay. What’s the Purpose of an IRS CP-575 Letter? If you’ve lost the CP 575, Letter 147C is how you obtain a fresh confirmation document.
Even if you still have your original CP 575, many third parties prefer the 147C. The CP 575 reflects your data as of the day the EIN was assigned, which could be years or decades old. The 147C pulls from the current master file and shows any name, address, or entity changes since. To a bank reviewing paperwork today, a recently dated 147C is stronger evidence than an aging CP 575.
If You’ve Lost Your EIN Entirely
Some owners lose track of the EIN itself, not just the confirmation letter. Before calling the IRS, check the places it’s likely already recorded: prior-year business tax returns, statements or paperwork from the bank where your business account is held, and any applications you filed with state or local licensing agencies.2Internal Revenue Service. Employer Identification Number
If those turn up nothing, call the Business and Specialty Tax Line at 800-829-4933. Once your identity is verified, the representative can give you the number over the phone and follow up with a Letter 147C confirming it. That call is the only official channel for recovering a lost EIN. The IRS will not email it or provide it through an online portal.
If the Information on Your 147C Is Wrong
The 147C reflects whatever the IRS currently has in your file. It isn’t an editable document, so a wrong name or address on the letter means the underlying record has to be corrected first. Only then will a newly requested 147C come back with the right information.
Correcting the Address
File Form 8822-B (Change of Address or Responsible Party — Business) to update your mailing address, business location, or the identity of your responsible party.7Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business The form instructions tell you which IRS service center to mail it to based on your old address.8Internal Revenue Service. Form 8822-B (Rev. December 2019) Change of Address or Responsible Party – Business
One deadline is worth knowing. If your responsible party changes, you have 60 days to report it on Form 8822-B.7Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Missing that window doesn’t carry a penalty by itself, but outdated responsible-party information will make it much harder to pass IRS identity verification the next time you call.
Correcting the Business Name
Name changes cannot be made by phone. Each entity type has its own written process.9Internal Revenue Service. Business Name Change
- Sole proprietors write to the IRS at the address where they file their return. The notification must be signed by the owner or an authorized representative.
- Corporations check the name change box on Form 1120 (Line E, Box 3) or Form 1120-S (Line H, Box 2) if the current-year return hasn’t been filed yet. If it already has, write to your filing address. A corporate officer must sign.
- Partnerships check the box on Form 1065 (Line G, Box 3) with the current-year return, or write to the filing address after filing. A partner must sign.
Allow several weeks after the IRS processes the change before requesting a new 147C, so the update has time to reach the master file the letter is drawn from.9Internal Revenue Service. Business Name Change