A Letter 147C is an IRS document that verifies an Employer Identification Number already on file. You request one when you’ve lost the original EIN assignment notice (the CP 575) or when a bank, state agency, or vendor asks for fresh proof of your EIN. The fastest way to get it is by calling the IRS Business and Specialty Tax Line and asking the agent to fax the letter while you’re on the phone.
How the 147C Differs From the CP 575
These two documents get mixed up constantly, and the confusion can stall a bank account or a license application.
The CP 575 is the original assignment notice. The IRS generates it automatically after processing your Form SS-4 and mails it to the address on file. It’s a one-time document, and the IRS does not reissue it.
The Letter 147C is what you request afterward. Its formal name is “Letter 147C, EIN Previously Assigned,” and it confirms an EIN that already exists in the IRS database.1Internal Revenue Service. Employer Identification Number If your CP 575 is lost, damaged, or years old, the 147C is the replacement. Most banks and licensing agencies treat the two documents interchangeably for verification.
What’s On the Letter
The 147C carries the details a third party needs to match your business against IRS records:
- Your nine-digit EIN as recorded by the IRS
- The legal business name you submitted on Form SS-4
- The entity type on file (sole proprietorship, LLC, partnership, corporation)
- The principal business address in IRS records
The letter is printed on IRS letterhead and dated. That combination is what makes it useful for verification. If any of those details is stale or wrong, correct it before requesting the letter, or you’ll receive a document that fails the very check you needed it for.
When You’ll Be Asked For One
Opening a business bank account is the most common trigger. Banks verify your EIN against IRS records before they’ll set up the account, and the 147C is the standard document they accept when the CP 575 isn’t available.
Other situations that regularly require EIN verification:
- State tax registrations, including state tax IDs, sales tax permits, and unemployment insurance accounts
- Merchant processors setting up payment routing
- Suppliers extending trade credit and lenders reviewing business loan applications
- Payroll providers before they’ll process direct deposits
How to Request It by Phone
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. local time, with Alaska and Hawaii on Pacific time.2Internal Revenue Service. Telephone Assistance Contacts for Business Customers Only the business owner, a principal officer, a general partner, or an authorized representative with a Power of Attorney on file can make the request. The agent will run through security questions before doing anything else.
Have this information in front of you when you call:
- The business’s full legal name as registered with the IRS
- The nine-digit EIN
- The business address on file
- The entity type
- The name and Social Security Number of a principal officer, general partner, or sole proprietor
Once you’re verified, the agent will ask whether you want the letter faxed or mailed. Fax is faster by a wide margin: the agent sends it while you’re still on the line. Mail routes through USPS to the address of record and takes roughly four to six weeks.
Requesting by Mail, and Why Not Email
A written request works if calling isn’t practical. Include the date, your business name, your EIN, and a clear statement that you’re asking for a Letter 147C. Send it to the IRS processing center that serves your region. Expect it to take longer than a phone call.
The IRS will not send the 147C by email. The letter carries sensitive tax identification information, and email doesn’t meet the agency’s transmission standards. Fax or postal mail are the only delivery options.
Update Your Records Before You Request
If your address, business name, or responsible party has changed and you haven’t told the IRS, the 147C will show the outdated information. A letter with the wrong address won’t clear a bank verification; it will create a mismatch you then have to explain.
Use Form 8822-B to report changes to your business mailing address, physical location, or responsible party.3Internal Revenue Service. About Form 8822-B, Change of Address or Responsible Party – Business Responsible party changes are mandatory and must be reported within 60 days. The IRS defines the responsible party as the individual who owns or controls the entity and manages its funds, directly or indirectly.4Internal Revenue Service. Responsible Parties and Nominees
Wait for the IRS to confirm the update before you request the 147C. Otherwise the letter will match old records rather than your current ones.
Having Someone Else Request It For You
If you want your accountant or attorney to handle the call, they’ll need a Power of Attorney on file with the IRS through Form 2848.5Internal Revenue Service. Instructions for Form 2848, Power of Attorney and Declaration of Representative
When completing Form 2848 for an EIN matter, list “EIN Application” in the description column, “Form SS-4” as the tax form number, and “Not Applicable” for the year or period.5Internal Revenue Service. Instructions for Form 2848, Power of Attorney and Declaration of Representative The IRS treats EIN matters as specific-use authorizations that aren’t stored on its Centralized Authorization File, so the form has to be filed in advance of the request rather than presented during the call. Build that lead time into your schedule.