How to Correct a Mistake on Your EIN Application

Most mistakes on an EIN application can be fixed, but how you correct a mistake on an EIN application depends on two things: whether the IRS has already assigned the number, and what specifically is wrong. A misspelled name, a bad address, or a typo in the responsible party’s Social Security number is a straightforward fix. Picking the wrong entity type sometimes isn’t a correction at all — it may mean applying for a new EIN.

If the EIN Hasn’t Been Assigned Yet

Call the Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time.1Internal Revenue Service. Telephone Assistance Contacts for Business Customers Have your original application details ready — business name, address, and the responsible party’s information — and the agent can update the record before the number is finalized.

One thing not to do: submit a second application to fix the first. That creates a duplicate EIN and a separate problem to clean up. If you applied through the online EIN Assistant, note that the tool times out after 15 minutes and can’t be edited after submission, so the phone line is your only route once you’ve hit submit.2Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses

Fixing the Business Name After the EIN Is Issued

The IRS builds a “name control” from the legal name on your Form SS-4, and every future return is checked against it. A mismatch causes e-filed returns to reject.3Internal Revenue Service. Using the Correct Name Control in E-Filing Corporate Tax Returns Fix a name error as soon as you catch it.

How you fix it depends on your entity type and whether you’ve already filed a return for the current year.4Internal Revenue Service. Business Name Change

  • Corporations: If you haven’t filed yet, check the name change box on Form 1120 (Page 1, Line E, Box 3) or Form 1120-S (Page 1, Line H, Box 2). If you’ve already filed, send a signed letter from a corporate officer to the IRS address where you filed.
  • Partnerships: Check the name change box on Form 1065 (Page 1, Line G, Box 3). If you’ve already filed, send a letter signed by a partner to the same address.
  • Sole proprietorships: Write a letter to the IRS at the address where you filed. The owner or an authorized representative must sign it.

If your EIN was just assigned and you don’t yet know where you’ll be filing, send the request to the IRS address where you would file. Include the EIN, both the old and new names, and any supporting documents such as articles of amendment or a DBA filing.

Fixing an Address or Responsible Party

Both changes go on the same form: Form 8822-B, Change of Address or Responsible Party — Business.5Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Where you mail it depends on your state; the form’s instructions list two IRS service centers, Kansas City and Ogden, split roughly along an east-west line.6Internal Revenue Service. Where to File Form 8822-B

The responsible party is the individual who controls or manages the entity and its finances — the person whose name and SSN or ITIN appear on Lines 7a–7b of the SS-4.7Internal Revenue Service. Instructions for Form SS-4 (12/2025) Any entity with an EIN must report a change to its responsible party within 60 days.8Internal Revenue Service. Form 8822-B Change of Address or Responsible Party The IRS doesn’t impose a specific penalty for a late Form 8822-B, but stale responsible party information causes identity verification problems, so file it now rather than waiting.

An address error matters for a simpler reason: IRS notices go to the address on file. Miss the notice, miss the deadline.

When the Fix Is Actually a New EIN

Some “mistakes” reflect an actual structural change to the business, and the IRS treats those as requiring a new EIN rather than a correction to the existing one.9Internal Revenue Service. When to Get a New EIN

  • Sole proprietors need a new EIN if they incorporate, form a partnership, or file for bankruptcy.
  • Corporations need a new EIN on receiving a new charter, becoming a subsidiary, changing to a partnership or sole proprietorship, or merging to create a new corporation.
  • Partnerships need a new EIN if they incorporate, dissolve so one partner continues as a sole proprietor, or end and start a new partnership.
  • LLCs need a new EIN if they terminate and form a new corporation or partnership, or if a single-member LLC needs to file employment or excise taxes for the first time.

You do not need a new EIN just because you changed your business name, location, or responsible party.10Internal Revenue Service. Employer Identification Number The line to watch is whether the SS-4 answer was wrong at the time versus whether the business itself later changed. If you checked “sole proprietorship” when the business was actually an LLC from day one, call 800-829-4933 to correct it. If the business started as a sole proprietorship and later incorporated, that’s a new entity and a new EIN application.

If You Ended Up With Two EINs

Call 800-829-4933. The IRS can’t cancel an EIN — once issued, the number is permanent — but the agent will tell you which one to use going forward and can deactivate the duplicate.10Internal Revenue Service. Employer Identification Number Deactivation requires a letter with the EIN, the entity’s legal name and address, the EIN assignment notice if you have it, and the reason for the request. Any outstanding returns must be filed and any taxes paid first.11Internal Revenue Service. If You No Longer Need Your EIN

Confirming the Correction Went Through

The IRS doesn’t automatically confirm a processed correction, so check yourself. Two options:10Internal Revenue Service. Employer Identification Number

  • Request a business tax transcript through the IRS Get Transcript tool or by mail. It shows the current name and address on file for your EIN.
  • Call 800-829-4933 and ask for Letter 147C, which confirms the EIN currently assigned to your entity and the name on file. It can be mailed or faxed.

Paper corrections take roughly 30 days, longer during peak filing season.12Internal Revenue Service. Processing Status for Tax Forms If you applied online and never downloaded the CP 575 confirmation notice, wait at least one month before requesting a 147C.2Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses

What It Costs to Leave the Error Alone

A wrong business name causes e-filed returns to reject because the name control won’t match.3Internal Revenue Service. Using the Correct Name Control in E-Filing Corporate Tax Returns A wrong address means missed IRS notices, which means missed deadlines for audits, balance-due letters, and identity verification.

If bad information carries into information returns like W-2s or 1099s, the IRS charges per-return penalties. For returns due in 2026, penalties run $60 per return if corrected within 30 days, up to $340 per return if not corrected by August 1, and $680 per return for intentional disregard with no cap.13Internal Revenue Service. Information Return Penalties Interest accrues on top until paid.

Having Someone Else Handle It

If you want an accountant or attorney to call the IRS on your behalf, file Form 2848, Power of Attorney and Declaration of Representative. It authorizes the representative to discuss your account, negotiate, and sign documents.14Internal Revenue Service. Power of Attorney and Other Authorizations The representative must be eligible to practice before the IRS, such as a licensed attorney or CPA. Without a Form 2848 on file, the IRS will only talk to the responsible party listed on the EIN application.