A 147c letter is an IRS document that verifies a business’s Employer Identification Number (EIN). It serves as an official proof of the EIN.
An organization requests a 147c letter if the original EIN confirmation notice (Form CP 575) is missing or never arrived. The IRS does not reissue CP 575. Instead, it provides Letter 147c as the substitute verification. The 147c letter shows the legal business name and EIN for administrative and compliance purposes.
Not sure where to find your federal EIN? You can find it in Box B of W-2. Learn what to do if you lose your FEIN.
Banks request it to confirm business identity before opening accounts. Licensing authorities require it to validate tax registration during the license approval process. Payroll providers use it to ensure correct reporting of wages and taxes.
Here is what it looks like:
How to request a 147c letter from the IRS
Here’s the detailed process to request a 147c letter from the IRS.
- Call the IRS: The IRS directs businesses with a lost or misplaced EIN to call the Business & Specialty Tax Line at 1-800-829-4933.
- Verify identity: An IRS representative verifies the caller’s authority to act for the business and then provides EIN confirmation.
- Internal verification: Internal Revenue Manual (IRM) procedures show that the IRS uses Letter 147c to complete this verification. In some cases, particularly when confirming a previously assigned EIN, the IRS requires the request to be submitted in writing.
- Delivery: Delivery options vary. The IRS may mail the 147c letter, and the IRM notes that certain older fax procedures have been removed, meaning fax delivery is not guaranteed in all situations.
What to remember while requesting a 147c letter from the IRS:
- The IRS does not provide EIN verification letters by email.
- The request goes through the IRS directly, not through third parties.
- Only authorized individuals, such as owners or officers, may complete the process.
- There is no fee for obtaining a 147c letter.
Why and when do you need a 147c letter?
Businesses may need a 147c letter in one of the following circumstances.
- To confirm an existing EIN: The IRS allows taxpayers or their authorized representatives to request Letter 147c when they need to confirm an already assigned EIN (for instance, if it is lost, forgotten, or misplaced).
- To have a substitute for EIN verification: The IRS internal rules explicitly note that the original CP 575 notice (which the IRS issues when the EIN is first assigned) cannot be reissued in duplicate. Instead, Letter 147c serves as the substitute for EIN verification.
- For third-party verification and compliance purposes: Agents, banks, licensing bodies, payroll processors, and government agencies often require documented evidence of EIN. The 147c letter provides that evidence in an official IRS format.
- To comply with IRS disclosure and authorization rules: The IRM guidance for tax-exempt/government entity (TE/GE) contexts shows that when a caller requests written or verbal confirmation of an EIN, the IRS must verify authority and can send a letter to the entity’s address of record. This ensures that the IRS does not disclose tax information inappropriately.
- When a taxpayer can’t download the original confirmation notice: The IRS allows issuing letter 147c when the taxpayer did not capture the original CP 575. This is applicable for cases where the online application generated it but the taxpayer could not download or save it. IRM rules permit mailing or faxing of Letter 147c in such cases.
When does a 147c letter become necessary?
A 147c letter becomes necessary in the following situations:
- After misplacing or losing the original EIN confirmation (CP 575).
- When the bank demands proof of EIN while opening a bank account for a business.
- During licensing or permit application processes where tax registration must be verified.
- When onboarding payroll or benefits systems that require authenticated EIN.
- When a third party (reporting agent, vendor) must validate the EIN for compliance or due diligence.
- If the original EIN was issued online but the taxpayer failed to download or save the CP 575.
What are the alternatives for 147c letter?
CP 575 remains the original EIN proof if on hand. When CP 575 is missing, IRS policy points to Letter 147c as the standard written verification, while business tax transcripts and, for TE/GE cases, Letter 4158C, can function as situational substitutes.
- Business tax transcripts show the EIN and key account data. IRS provides business transcripts via the Business Tax Account, by mail with Form 4506-T, or by calling the Business & Specialty Tax Line.
- Form 4506-T (Request for Transcript of Tax Return) supports requesting a Business Account Transcript or Record of Account for EIN/account verification needs.
- Letter 4158C (EIN Letter) can confirm an organization’s EIN for certain tax-exempt or government entities.
Frequently asked questions on 147c letter
What is a 147c letter from the IRS?
Letter 147c is an IRS EIN verification letter that confirms an entity’s existing Employer Identification Number. The IRS sends a 147c letter for EIN verification when the original EIN notice (CP 575) can’t be duplicated.
How do you request a 147c letter?
Contact the IRS Business & Specialty Tax Line at 1-800-829-4933 during posted hours.
Who can request or receive EIN confirmation for a 147c?
The IRM permits the taxpayer or an authorized representative to contact the IRS to confirm an existing EIN or obtain Letter 147c. IRS staff must verify caller authority before issuing written or verbal EIN confirmation.
Why does a business need a 147c letter?
Lost, misplaced, or forgotten EINs are among the top reasons to request EIN confirmation or a 147c letter. The IRM also states that CP 575 is not duplicated, so 147c serves as the written verification of the EIN.
How long does it take to receive a 147c letter?
IRS.gov does not publish a standard timeframe for delivery of Letter 147c. Timing depends on IRS procedures and delivery method.
Is a 147c letter valid for EIN verification for tax or compliance purposes?
Letter 147c is the official EIN verification letter. For account-level details beyond EIN verification, the IRS provides business tax transcripts through transcript channels.
