Who this is for
- LLCs, partnerships and corporations waiting on an EIN or missing the EIN notice
- Sole proprietors and one-owner LLCs that need written proof of an EIN
- Businesses whose IRS name differs from the state filing, or that hold two EINs
Not covered here
- Applying for an EIN without an SSN or ITIN
- Correcting the name on the state formation filing
- When a single-member LLC needs its own EIN, and W-9 details
- A payer's own duties after a CP2100 notice
Lost EIN, stuck EIN application or name mismatch: what fixes each?
Each EIN problem has its own IRS route, and none starts with a second application while the first is pending. The IRS says to use only one application method for each entity so it does not get more than one EIN, and it issues no more than one EIN a day per responsible party, the person who ultimately owns or controls the business (Form SS-4 instructions).
| Problem | First step | Have ready |
|---|---|---|
| Faxed or mailed Form SS-4, no EIN yet | Wait out the IRS processing time, then call 800-829-4933 | A copy of the SS-4 and the date sent |
| A return or deposit is due first | Entity or payroll return: mail it with "Applied For" and the application date. Schedule C: leave line D blank | The date and the name used on the SS-4 |
| Lost EIN number or lost CP575 letter | Check old IRS notices, the bank, license agencies and past returns; then call | Legal name, address and your role in the business |
| Bank or lender wants written proof | Letter 147C by phone, a digital CP575 or an entity transcript | The bank's list of proof it accepts |
| IRS name differs from the state filing | Check the IRS character rules; correct a real error in writing | The state filing and the IRS notice |
| Two EINs for one business | Call; the IRS says which to keep | Both numbers and the name and address on each |
| New responsible party | Form 8822-B within 60 days | The new responsible party's name and taxpayer ID |
When it is not simple: a return is already late; tax deposits, payroll or 1099s were reported under two numbers or under a name the IRS does not hold; a payer has started backup withholding; or the business changed its name or structure in a year with a return due. Each of these means matching what was filed to the right number and name before writing to the IRS.
What to gather: the state formation filing and any amendment, the CP575 or online confirmation page, past returns, and every IRS, bank or payer letter about the EIN.
How long does an EIN take by fax, mail or online?
An approved online application gives the EIN at once. A faxed Form SS-4 takes about 4 business days and a mailed one approximately 4 weeks, and the IRS warns that high inventory can slow both (IRS: Employer identification number). It posts current Form SS-4 times, updated about every 2 weeks, on its processing status page.
| Method | Who can use it | IRS time |
|---|---|---|
| Online | An entity formed in the US with its principal place of business there, applied for by its responsible party or an authorized representative, with the responsible party's SSN or ITIN | Immediate, if approved |
| Fax | Any applicant; US applicants fax 855-641-6935 and include a return fax number | about 4 business days |
| Any applicant | approximately 4 weeks; the status page showed paper Forms SS-4 processed within 30 days of receipt | |
| Phone | Only applicants with no US principal place of business: see EIN without an SSN | During the call |
Online eligibility is on IRS: Get an EIN. A new EIN works at once to open a bank account, apply for licenses or file a return by mail. It can take up to 2 weeks before the same number passes IRS TIN matching, e-files a return or makes electronic tax deposits (IRS: Employer identification number).
The online EIN application failed or I'm still waiting: what now?
If the online tool refused the application, no EIN was issued: correct the entry and try online again, or apply by fax or mail. If Form SS-4 was already faxed or mailed, do not send another until the posted processing time has passed; then call the Business and Specialty Tax Line at 800-829-4933, which also answers status questions on mailed applications (Form SS-4 instructions).
- The online tool showed an error. The refusal message carries a three-digit reference number. Note it before calling: numbers 101 and 115 reach an IRS assistor, other numbers a recorded message on fixing the entry and resubmitting online or by fax or mail, and the IRS does not keep what was typed online (Internal Revenue Manual 21.7.13.3.4.1). The tool checks the responsible party's name against the SSN or ITIN, and whether a business with the same name in the same state already has an EIN; failing the second check can mean an EIN already exists. The tool also closes after 15 minutes of inactivity and runs only during set hours (IRS: Get an EIN).
- The tool showed an EIN, but it wasn't saved. The EIN exists, so do not apply again. Call the business line: the IRS can give the number and fax or mail Letter 147C. An applicant who chose to view the notice online gets no CP575 by mail (Internal Revenue Manual 21.7.13.3.4.1).
- A faxed or mailed application has gone quiet. The IRS manual tells phone staff to ask callers to call back if the posted processing time has not passed, and to have them resubmit only once it has (Internal Revenue Manual 21.7.13.3.9.1). Send a new Form SS-4 only when the IRS says to.
- A formation service applied for you. A third-party designee receives the EIN when it is assigned, so ask the service for the number first. Its authority then ends: the IRS mails the EIN notice to the business and does not send the designee a Letter 147C (Form SS-4 instructions; Internal Revenue Manual 21.7.13.3.9.1).
A tax return or deposit is due before the EIN arrives: what do I write?
Write "Applied For" and the date you applied in the space for the EIN, and file on time on paper; never put an SSN in its place (Form SS-4 instructions). An e-filed return needs the EIN itself (Instructions for Form 1120). That is the rule for partnership, corporation and payroll returns (Forms 1065, 1120, 1120-S and 941; Instructions for Form 941). A sole proprietor, or a one-owner LLC reporting on Schedule C, need not wait or file on paper: leave Schedule C line D blank without an EIN, never put an SSN there, and file the owner's return as usual (Instructions for Schedule C).
For a tax deposit due before the EIN arrives, mail a check or money order to the IRS service center for your filing area, as listed in the instructions for the return the deposit belongs to. Show the name exactly as on Form SS-4, the address, the kind of tax, the period covered and the date you applied (IRS: Employer identification number; Form SS-4 instructions).
Once the EIN arrives, a return can be filed by mail with it right away; e-filing and electronic deposits can take up to 2 weeks.
Lost EIN number or lost CP575 letter: where do I find it?
Look in your own records first: the notice the IRS sent when you applied, the bank that holds the business account, state or local agencies where the business applied for licenses, and past business tax returns (IRS: Employer identification number). If none has it, call the Business and Specialty Tax Line, 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time (Alaska and Hawaii use Pacific time). The IRS verifies your identity and gives the number by phone if you are authorized to receive it. From outside the US, the IRS EIN line is 267-941-1099 (not toll-free), Monday to Friday, 6 a.m. to 11 p.m. Eastern time (IRS: Employer identification number; Internal Revenue Manual 21.7.13.3.4.1). The IRS offers phone interpreters, including Mandarin and Cantonese (IRS: Let us help you).
The original CP575 cannot be duplicated or recreated; the IRS confirms the number with Letter 147C, EIN Previously Assigned, instead (IRS: Understanding your CP575 notice). IRS staff first ask the caller's position in the business. A bookkeeper or adviser calling for the business needs a Form 2848 or Form 8821 covering the request; otherwise the owner has to join the call or call personally (Internal Revenue Manual 21.7.1.4.7.1). If the IRS finds no EIN for the business, the next step is applying for one.
How do I request an EIN verification letter (147C) for a bank?
Ask the bank or lender which IRS proof it accepts, then use the fastest one available: a digital CP575 from Business Tax Account, Letter 147C by phone, or an entity transcript (IRS: Employer identification number). The IRS says banks and other institutions accept the digital CP575 as written confirmation of an EIN, in place of Letter 147C (IRS: Understanding your CP575 notice).
| Proof | How to get it | Limits |
|---|---|---|
| Letter 147C, EIN Previously Assigned | Call 800-829-4933 and ask for it by fax, or by mail to the address the IRS has on file; if the business moved, ask for the fax and file Form 8822-B | IRS phone staff tell callers to expect a mailed letter in 10 to 14 business days (Internal Revenue Manual 21.7.1.4.7.1). For an EIN assigned, or a 147C mailed, in the last 30 days, staff are told not to mail one, so ask for a fax (Internal Revenue Manual 21.7.13.3.9.1) |
| Digital CP575, EIN Verification Notice | Business Tax Account, under Tax Records | Only for eligible account users, below |
| Business entity transcript | Business Tax Account or the business line | Shows the EIN, the current IRS name and address, and the name control, the first four letters of the business name used for e-filing (IRS: Get a business tax transcript) |
| Original CP575 | Mailed after assignment, or saved at the end of the online session | Cannot be reissued |
Business Tax Account is open to a sole proprietor with an EIN who files Schedule C or F; to a partnership through a general partner or an LLC's managing partner; and to a corporation through an officer or managing member who is a current employee with a W-2 from it for the latest filing year. It is not yet available to an LLC that reports on its owner's Schedule C or F (IRS: Business Tax Account). A new corporation with no payroll yet, or a one-owner LLC that reports on Schedule C or F, will usually need the phone route. For a company owned from abroad, see US business address and bank account.
IRS name doesn't match my LLC's legal name: why, and how do I fix it?
Often nothing is wrong: IRS systems allow only letters, numbers, hyphens and ampersands in a business name, so other characters are spelled out, replaced with a space or removed when the name is entered (IRS: Employer identification number). Show the bank the state filing beside the CP575 or Letter 147C and point to the IRS rule.
| In the legal name | In the IRS record |
|---|---|
| A symbol such as +, @ or a period | Spelled out or replaced by a space: a period in a name can become "Dot" or a space |
| A slash | A hyphen |
| An apostrophe | Removed, with no space added |
If the CP575 has no "LLC" in the name, or shows the owner's own name, the online application may have been filed as a sole proprietor or partnership: the IRS manual notes those choices do not allow an LLC suffix (Internal Revenue Manual 21.7.13.3.4.1). That is not a character-rule change. Call the business line before giving the number to a bank or payer, and see how the IRS classifies your LLC.
A real error, or a legal name change after the EIN was assigned, is reported according to how the business files (IRS: Business name change):
| Business files | How to tell the IRS | Signed by |
|---|---|---|
| Form 1120, as a corporation | Check the name change box (item E, box 3) on the current-year return; if that return is already filed, write to the IRS where you file | A corporate officer |
| Form 1120-S, as an S corporation | Check the name change box (item H, box 2) on the current-year return, or write if already filed | A corporate officer |
| Form 1065, as a partnership or multi-member LLC | Check the name change box (item G, box 3) on the current-year return, or write if already filed | A partner |
| Schedule C, as a sole proprietor | Write to the IRS where you file your return | The owner or an authorized representative |
The IRS chart has no row for a one-owner LLC that files on its owner's return; the sole-proprietor row is the nearest match, so confirm with the business line before relying on it. If the EIN is new and no return has been filed, send the request to the IRS address where the business will file. Partnerships and corporations include a copy of the amendment filed with the state (Publication 1635), and any business can ask the IRS to send an acknowledgement. A wrong name on a business entity transcript is also corrected by writing to the IRS address where the return was filed (IRS: Get a business tax transcript).
A name change alone generally does not need a new EIN, but a change of ownership or structure generally does (IRS: Employer identification number). If the state filing itself is wrong, fix it with the state first: see after you form your company.
Bank, payer or TIN matching says the name and EIN don't match: which name do they need?
They need the name the IRS holds for that EIN: the legal name exactly as the CP575, Letter 147C or business entity transcript shows it (IRS: Get a business tax transcript). TIN matching checks the name and number together against IRS records, so a trade name or another spelling can fail even when the number is right (Instructions for the requester of Form W-9).
- A new EIN. It can take up to 2 weeks after assignment to pass TIN matching (IRS: Employer identification number).
- A one-owner LLC. A disregarded LLC's Form W-9 shows the owner's name on line 1 and the LLC's name on line 2, with the owner's SSN or EIN, not the LLC's EIN (IRS: Single member LLCs; W-9 requester instructions). See EIN for a single-member LLC.
- A "B" notice from a payer. When the IRS tells a payer that a 1099's name and number don't match, the payer sends the payee a "B" notice. Answer the first with a corrected, signed Form W-9. For a second within three calendar years, an EIN holder writes to the IRS service center where it files, encloses a copy of the notice, asks for Letter 147C and sends the letter to the payer. Without it, the payer must begin backup withholding of 24% from payments to you after 30 business days, and may begin sooner (Publication 1281); the payer's side is in collecting tax IDs from contractors. The IRS manual says a 147C for a second "B" notice must be requested in writing, not by phone (Internal Revenue Manual 21.7.1.4.7.1).
I have two EINs for one business: which do I use?
A business entity should have only one EIN. Call the Business and Specialty Tax Line, 800-829-4933 (TTY 800-829-4059), and the IRS will say which number to use (IRS: Employer identification number). Have both numbers, the name and address each was assigned to, and the main business address (Publication 1635).
The IRS cannot cancel an EIN, but it deactivates one on request: a letter with the EIN, legal name, address, the EIN assignment notice if available and the reason, mailed to an address on its page. If tax was paid or is owed under that number, or a notice to file arrived, every outstanding return must be filed and the tax paid first (IRS: If you no longer need your EIN). If returns, deposits or 1099s already went out under the number being dropped, those filings need sorting out first.
Two numbers are not always a duplicate. A one-owner LLC with employees reports payroll under its own EIN, separate from any EIN its owner holds as a sole proprietor (IRS: Single member LLCs). A sole proprietorship that incorporates or takes in a partner needs a new EIN (Form SS-4 instructions).
The responsible party changed, or I got an EIN I didn't request: what now?
Report a new responsible party on Form 8822-B within 60 days of the change; the same form updates the business mailing address or location (IRS: About Form 8822-B). The EIN itself stays the same (IRS: Employer identification number).
If an EIN notice arrives that no one in the business asked for, first check whether someone applied for a legitimate reason: a spouse or relative, an accountant, a business partner, or a bank or executor setting up a trust. If no one did, report business identity theft on Form 14039-B, online or by mail or fax as the IRS directs (IRS: If you received an EIN you didn't request).
Example
Illustrative only; no amounts are involved.
An LLC still waiting on a mailed Form SS-4
A two-member LLC mailed Form SS-4 six weeks ago and has heard nothing, and its first Form 1065 is due. It mails its return on time with "Applied For" and the date it applied in the EIN box. Because the IRS mail time has passed, it then calls 800-829-4933. It sends a second Form SS-4 only if the IRS tells it to resubmit.
A bank wants proof and the CP575 is gone
The owner of a one-owner LLC that reports on Schedule C opens a new business account, and the bank asks for the EIN notice, which was lost. Business Tax Account is not yet open to this LLC, so the owner calls 800-829-4933, confirms their role and identity, and asks for Letter 147C by fax. A partnership whose managing partner already uses Business Tax Account could download a digital CP575 instead.
Smith.Com, LLC shows as Smith Com LLC
A two-member LLC registered as "Smith.Com, LLC" sees "Smith Com LLC" on its CP575, and a bank flags the difference. IRS name rules allow no periods or commas, so the period became a space (it could also have been spelled "Dot") and the comma was left out. The LLC shows the bank its state filing, the CP575 and the IRS name rule. It needs no new EIN and no name-change letter, and it gives payers its name as the IRS holds it.
Different for you?
- A return is already late, or a deposit was due with no EIN: gather the filings and the IRS letters, and get business tax return help; see also your first business tax return.
- Returns, deposits or 1099s went out under two EINs or two names, or a payer is already withholding: the filings and books need matching to one number and one name; get business tax return help or catch-up bookkeeping.
- The name or the structure changed this year: a structure change can need a new EIN and a final return; see sole proprietor to LLC, an LLC down to one member or adding a member to your LLC, and get business formation help.
- The state filing has the wrong name, or setup is still under way: see after you form your company.
- No SSN or ITIN, or applying from abroad: see EIN without an SSN; for a Canadian corporation, US EIN for a Canadian corporation.
- You pay contractors and received a CP2100: see collecting tax IDs from contractors.
- The CP575 shows no "LLC" or the owner's own name, or you're unsure how the IRS has your LLC on record: see how the IRS classifies your LLC and get business formation help.
- Another IRS letter arrived: see IRS notice to your business.
Figures on this page
| Figure | Value | Source |
|---|---|---|
| IRS time to fax back an EIN applied for by faxing Form SS-4 For applicants whose principal place of business is in the US who include a return fax number. | About 4 business days | IRS: Employer identification number Checked |
| IRS time to issue an EIN applied for by mailing Form SS-4 The IRS adds that high inventory levels may delay processing. | Approximately 4 weeks | IRS: Employer identification number Checked |
| Deadline to report an EIN holder's responsible-party change An entity with an EIN reports the change on Form 8822-B, lines 8 and 9, within this period after the change | 60 days | IRS: Form 8822-B, instructions Checked |
| Posted IRS processing time for a paper Form SS-4 Shown under Other forms on the IRS processing status page, updated 30-Oct-2026; the IRS updates the page about every 2 weeks. | Within 30 days of receipt | IRS: Processing status for tax forms Checked |
| Wait after an EIN is assigned before it passes TIN matching, e-files a return or makes electronic deposits The IRS says a new EIN can be used at once to open a bank account, apply for licenses or file a return by mail. | Up to 2 weeks | IRS: Employer identification number Checked |
| Time IRS phone staff tell callers to expect a mailed Letter 147C Internal Revenue Manual 21.7.1.4.7.1 (10-01-2026); the letter goes to the address of record. It can also be faxed. | 10 to 14 business days | IRS: Internal Revenue Manual 21.7.1 Checked |
| Window in which a second CP2100 or CP2100A notice for the same account triggers the Second B notice Two notices in the same calendar year, or in different years about the same year's returns, count as one notice | Three calendar years | 26 CFR 31.3406(d)-5 (govinfo, 2025 edition) Checked |
| Backup withholding rate on reportable payments Current federal backup withholding rate for payments subject to the rule | 24% | IRS: Backup withholding Checked |
| Backup withholding starts on payments after this period from the IRS notice if no signed Form W-9 (first notice) or validation (second notice) has arrived The payor may start earlier; the regulation counts from the date the payor receives the IRS notice, while Publication 1281 Part 4 counts the second-notice period from the date of the B notice and its FAQ 19 counts from receipt of the IRS notice | 30 business days | 26 CFR 31.3406(d)-5 (govinfo, 2025 edition) Checked |
Primary sources
- IRS: Employer identification number
- IRS: Get an employer identification number
- IRS: Instructions for Form SS-4
- IRS: Instructions for Form 1120
- IRS: Instructions for Form 941
- IRS: Instructions for Schedule C
- IRS: Let us help you
- IRS: Processing status for tax forms
- IRS: Understanding your CP575 notice
- IRS: Business Tax Account
- IRS: Get a business tax transcript
- IRS: Business name change
- IRS: Publication 1635, Understanding your EIN
- IRS: If you no longer need your EIN
- IRS: Single member limited liability companies
- IRS: Instructions for the requester of Form W-9
- IRS: Publication 1281, Backup withholding for missing and incorrect name/TINs
- IRS: About Form 8822-B
- IRS: If you received an EIN you didn't request
- IRS: Internal Revenue Manual 21.7.13, Assigning EINs
- IRS: Internal Revenue Manual 21.7.1, Business tax returns
About this guide
Published by Cloud Accounting under standing professional approval. This version has no separately recorded personal review. It explains general rules for the tax year shown. It is not advice for your situation.
Changes
- : First published.