IRS Letter 147-C is the official document the IRS issues to confirm that a specific Employer Identification Number belongs to your business’s legal name. You request it by calling the IRS Business and Specialty Tax Line at 800-829-4933; there is no online form. The letter is free, and the IRS can fax it the same day or mail it in about 10 to 14 business days.
What the Letter Actually Shows
A 147-C is short. It lists your business’s full legal name as it appears in IRS records, your nine-digit EIN, and the date the IRS originally assigned that number. Nothing else. No balances, no filing history, no tax liability information.
What gives the letter weight is the source. The information comes straight from the IRS master file, not from anything you filled out yourself. That’s why banks, payroll providers, and state agencies often ask for it by name even when you already have your original CP 575 assignment notice. If a third party has told you your CP 575 isn’t good enough, the 147-C is what they want.
When You’ll Be Asked for One
Opening a Business Bank Account
This is the most common trigger. Federal Customer Identification Program rules under the USA PATRIOT Act require banks to collect a taxpayer identification number before opening any account, including for business customers.1FFIEC. Regulatory Requirements – Customer Identification Program Some banks accept a CP 575; others specifically want a 147-C so the name-to-EIN match verifies against current IRS records.
W-9 and Vendor Onboarding
When you give a client or vendor a Form W-9, you’re certifying your TIN. If your name and EIN don’t match what the IRS has on file, the payer can be flagged and required to apply backup withholding at a flat 24% rate on payments to you.2Internal Revenue Service. Topic No. 307, Backup Withholding Payroll providers and larger companies sometimes ask for a 147-C up front to confirm the match before they cut a check.3Internal Revenue Service. Instructions for the Requester of Form W-9 (03/2024)
State Tax Accounts and Licensing
State and local agencies frequently want proof of your federal EIN when you register for state tax accounts, apply for professional licenses, or set up state payroll withholding. A 147-C satisfies these requests cleanly because it comes directly from the IRS rather than from a self-reported form.
Business Identity Theft
If someone files fraudulent returns or W-2s using your EIN, the IRS directs businesses to file Form 14039-B. Having a current 147-C on hand helps establish your legitimate connection to the number during the resolution process.4Internal Revenue Service. Report Identity Theft for a Business
How to Request Letter 147-C
Call the IRS Business and Specialty Tax Line at 800-829-4933. It’s open Monday through Friday, 7 a.m. to 7 p.m. local time. Alaska and Hawaii callers use Pacific time.5Internal Revenue Service. Telephone Assistance Contacts for Business Customers There is no online request, no self-service portal, and no email option.
Who Is Allowed to Call
The IRS will only release EIN verification to someone with a legal connection to the business. That means the owner, a partner, or a corporate officer. If you want your accountant or another representative to make the call, they need a Form 2848 (Power of Attorney and Declaration of Representative) on file first. Form 8821 (Tax Information Authorization) lets a designee receive information but doesn’t authorize them to speak on your behalf, and whether an agent will accept it for a 147-C request depends on the person answering the phone.6Internal Revenue Service. Instructions for Form 8821 Tax Information Authorization If a third party is calling, Form 2848 is the safer document.
What to Have in Front of You
The agent will ask for:
- Your full legal business name, exactly as registered with the IRS
- Your nine-digit EIN
- The mailing address the IRS has on file
- Your name and title, confirming your authority to make the request
If any of this doesn’t match IRS records, the agent won’t release the letter. Outdated addresses and unreported name changes are the usual reasons a call fails.
Fax Beats Mail
Once you’re verified, you choose the delivery method. The IRS can fax the letter to you the same day, or send it by mail in roughly 10 to 14 business days. Ask for fax if you have any time pressure. There’s no cost difference, and a two-week wait for a document a bank is holding up an account for is avoidable.
When to Call
Wait times swing by season. During filing season (January through April) the IRS reports average waits around 3 minutes; after filing season (May through December) waits stretch to about 15 minutes, with some phone lines running longer.7Internal Revenue Service. Let Us Help You Mondays and Tuesdays are the busiest days. Wednesday through Friday moves faster. During high-volume periods, the system may offer a callback.
Fix Your Information Before You Call
The 147-C reflects whatever the IRS has on file right now. If your business name or address is stale in their system, the letter will show the stale version, which defeats the point if a bank needs it to match your current documents. Update first, then request.
Name Changes
How you report a name change depends on your entity. Corporations check the name-change box on Form 1120 or 1120-S when filing the current-year return. Partnerships do the same on Form 1065. If you’ve already filed for the year, write to the IRS at the address where you filed and include the name change in your letter. Sole proprietors also use written notification. The letter must be signed by the owner, a corporate officer, or a partner, depending on entity type.8Internal Revenue Service. Business Name Change
A name change by itself does not require a new EIN. You keep the same number. Certain structural changes do require a new EIN, so check IRS Publication 1635 if more than the name is changing.9Internal Revenue Service. Employer Identification Number
Address Changes
File Form 8822-B to update your business mailing address. The same form also updates the responsible party listed on your account.10Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Allow time for the IRS to process the change before requesting the 147-C, or the letter will still show your old address.
If You Don’t Remember Your EIN
Requesting a 147-C requires knowing the EIN in the first place. Before calling, check:
- Your original CP 575 assignment notice
- Your business bank, which will have it on file
- State or local agencies where you registered for licenses or permits
- Past federal tax returns, where the EIN appears on every one
If none of those turn it up, call 800-829-4933. The IRS will verify your identity by other means and provide the number over the phone to an authorized person.9Internal Revenue Service. Employer Identification Number
Foreign Entities Use a Different Line
Businesses based outside the United States cannot use the 800-829-4933 number. The IRS international line is (267) 941-1099, Monday through Friday, 6 a.m. to 11 p.m. Eastern time. Fax options are (855) 215-1627 from inside the U.S. and (304) 707-9471 from outside.11Internal Revenue Service. Assigning Employer Identification Numbers (EINs) Entities with an EIN beginning in 98 were processed through the Cincinnati International Unit, and verification requests go through the same international channels.