A 147C letter is an IRS-issued document that confirms your business’s Employer Identification Number, legal name, and address as they appear in federal records. The IRS mails the original EIN confirmation (the CP 575 notice) only once, so if that document is lost, the 147C letter is the official replacement. Banks, payroll providers, government agencies, and vendors accept it as proof of your business tax identity, and you request it by phone from the IRS Business and Specialty Tax Line.
When a Bank, Payer, or Agency Asks for One
Banks and credit unions commonly ask for a 147C letter when you open a business checking account, apply for a loan, or set up a line of credit. The bank has to confirm that your legal business name and EIN match federal records before it can process the account. Merchant service providers that handle credit card processing may ask for the same verification.
Payroll providers request the letter to make sure federal tax withholdings are reported under the correct entity. Filing Form 941 or Form 944 with a mismatched EIN or business name can trigger penalties and processing delays.1Internal Revenue Service. Instructions for Form 941 (03/2025) – Section: Employer Identification Number (EIN) Large vendors may want one before signing significant contracts, and some government programs, including Medicare enrollment for institutional providers, will not process applications without either a CP 575 or 147C on file.
Stopping Backup Withholding After a Second B-Notice
The most financially urgent reason to get a 147C involves the IRS backup withholding program. When a payer reports payments to the IRS and the name or EIN on a W-9 doesn’t match IRS records, the IRS sends the payer a “B-Notice” identifying the mismatch, and the payer forwards it to you.
After a first B-Notice, you can resolve the issue with a corrected W-9. After a second B-Notice, a corrected W-9 is not enough. You must provide a copy of IRS Letter 147C verifying the correct name and EIN.2Internal Revenue Service. Backup Withholding B Program If you don’t, the payer is required to withhold 24% of your payments and send it to the IRS.3Internal Revenue Service. Publication 15 (2026), (Circular E), Employer’s Tax Guide Recovering that money means waiting to claim it as a credit on your annual return, which can tie up cash for months.
What to Have Ready Before You Call
The IRS agent will not release the letter until you verify who you are and confirm the business record. Gather this before you dial:
- The legal business name exactly as it appears on your tax returns or formation documents.
- Your nine-digit EIN if you have it; if not, the agent can search using the responsible party’s Social Security Number or ITIN.
- The mailing address the IRS currently has for the business.
- The responsible party’s SSN or ITIN, which the IRS uses to confirm you’re authorized to receive the information.
- The type of return the business files, such as Form 1120, 1120-S, 1065, or Schedule C.4Internal Revenue Service. Before Calling the IRS, People Should Know What Info They’ll Need to Verify Their Identity
- Your preferred delivery method: fax for same-day, or mail.
The “responsible party” is the person who controls or directs the entity and its funds. For a sole proprietorship, that’s the owner. For a corporation, it’s typically an officer such as the president. For a partnership, it’s a general partner. Only the responsible party in IRS records, or someone with proper authorization, can request the letter.
How to Request a 147C Letter
Call the IRS Business and Specialty Tax Line at 800-829-4933. The line is open Monday through Friday, 7:00 a.m. to 7:00 p.m. your local time, with Alaska and Hawaii on Pacific time.5Internal Revenue Service. Telephone Assistance Contacts for Business Customers – Section: Business and Specialty Tax Line and EIN Assignment (800-829-4933) From outside the United States, dial 267-941-1000; the toll-free number does not work internationally.6Internal Revenue Service. Help With Tax Questions – International Taxpayers
When the automated menu starts, select the option for Employer Identification Numbers to reach a live agent. Ask specifically for a “147C EIN Verification Letter” rather than a generic confirmation of your number. The agent will run through security questions using the information listed above before releasing the document.
Fax Delivery
If you have a fax number ready, the agent can transmit the letter during the call. This is the fastest option, and the document usually arrives within minutes. Have the machine on and working before you call, and confirm the fax number with the agent so your tax information doesn’t go to the wrong recipient.
Mail Delivery
Without a fax number, the IRS mails the letter to the address on file. Delivery typically takes about two weeks and can run longer during filing season (January through April). The IRS will only send the letter to the address in its records, not to a different address you give over the phone, so confirm your address is current before you request.
Having a CPA or Attorney Call for You
If you want a CPA, attorney, enrolled agent, or other representative to call on your behalf, you need to file the right authorization form first.
Form 2848, Power of Attorney and Declaration of Representative, lets your representative act for you with the IRS: calling to request the 147C, receiving the document, and discussing the account. The representative must be eligible to practice before the IRS (for instance, a licensed attorney or CPA) and must list their credentials in Part II.7Internal Revenue Service. Instructions for Form 2848 Power of Attorney and Declaration of Representative
Form 8821, Tax Information Authorization, lets a designee receive your confidential tax information, such as for lender income verification. It does not allow the designee to represent or advocate for you; they can only inspect and receive information.8Internal Revenue Service. Power of Attorney and Other Authorizations
Either form has to be filed and processed by the IRS before the representative calls. Plan ahead, because mail processing can take several weeks. If a prior authorization is already on file from another tax matter, confirm it covers this request before your representative dials.
Fix Address or Name Mismatches First
Because the IRS mails the letter to the address in its records, any mismatch between your current address and what’s on file will cause problems. If the business has moved, file Form 8822-B (Change of Address or Responsible Party — Business) before requesting the letter. Address changes typically take four to six weeks to process.9Internal Revenue Service. Form 8822-B Change of Address or Responsible Party – Business You can skip the wait by asking for fax delivery, as long as you can verify identity from the other information the IRS has.
If the legal name has changed, you’ll need to update IRS records first, or the 147C will show the old name. How you report a name change depends on entity type: sole proprietors write to the IRS at the address where they file returns; corporations check the name-change box on Form 1120 or 1120-S; partnerships check the box on Form 1065.10Internal Revenue Service. Business Name Change Some changes require a new EIN entirely, so check IRS Publication 1635 before proceeding.
What the Letter Contains
The 147C arrives on official IRS letterhead and shows:
- The date the letter was generated.
- The legal name of the entity as it appears in IRS records.
- The business mailing address currently on file.
- The nine-digit EIN, printed prominently for third parties to reference.
The letter has no expiration date and stays valid as long as its information matches your current business details. If the name or address changes later, you may need to request a fresh one. Many owners keep a scanned copy with their formation documents so it’s ready when a bank or vendor asks.
147C Letter Compared to the CP 575
Both documents confirm your EIN, and banks, lenders, and government agencies generally treat them equally. The CP 575 is the original confirmation the IRS mails after you apply for an EIN using Form SS-4 or the online application, and it’s issued only once; the IRS will not replace it. The 147C can be requested as many times as you need and is the accepted substitute for opening accounts, applying for loans, and satisfying vendor compliance.
If You Only Need to Look Up a Lost EIN
If you just need the number and not an official verification letter, faster options exist. Check these first:
- The original CP 575 notice from when you applied.
- Any previous business tax return, which shows the EIN.
- The bank that holds your business account.
- State or local licensing agencies where you filed using the EIN.
If none of those work, 800-829-4933 is still the answer; the agent can verify your identity and give you the number by phone.11Internal Revenue Service. Employer Identification Number You can also sign in to the IRS Business Tax Account online to view business tax records and transcripts.12Internal Revenue Service. Business Tax Account The online account does not currently offer a downloadable 147C, but transcript information may be enough if you only need to confirm the EIN for internal records.