Letter 147C: What Is It and How Should You Respond?
Summary:
The IRS Letter 147C, also known as an EIN verification letter, is issued by the IRS to confirm a business’s Employer Identification Number (EIN). This letter helps businesses that have lost or misplaced their EIN to retrieve the official number used for tax identification. Requesting a 147C letter involves contacting the IRS Business and Specialty Tax Line and verifying the business’s information to receive the letter via fax or mail.
Dealing with IRS letters can be confusing and stressful, especially if you’re unsure what they mean. One important letter that businesses may need is the IRS Letter 147C, which serves as an EIN verification document. Losing or misplacing your Employer Identification Number (EIN) can create challenges when filing taxes, applying for business permits, or opening bank accounts. This guide covers everything you need to know about the 147C letter, including what it is, when and why you might need one, and how to request it from the IRS.
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What is a 147c letter?
The IRS Letter 147C is an EIN verification letter that the Internal Revenue Service sends to confirm a business’s EIN. An EIN, or Employer Identification Number, is a unique nine-digit number formatted as XX-XXXXXXX, assigned by the IRS to identify business entities for tax purposes. The 147C letter is not used to apply for a new EIN but to verify an existing one. Businesses often require this verification letter when they lose or misplace their original EIN documentation, or if they need official confirmation of their EIN for legal, banking, or tax-related reasons.
Pro Tip
Always keep a copy of your EIN confirmation letter in a secure place. Having this document readily available can save you time and hassle when you need to verify your EIN.
What does ein stand for?
EIN stands for Employer Identification Number. The IRS assigns this nine-digit number to business entities operating in the United States. EINs function similarly to Social Security Numbers (SSNs) but are used to identify businesses instead of individuals. The IRS uses EINs for various tax-related activities, including processing tax returns, tracking business tax obligations, and maintaining records of employment taxes. Every business entity, including corporations, partnerships, and sole proprietorships with employees, must obtain an EIN to comply with federal tax requirements.
When should i request a 147c letter?
Requesting a 147C letter becomes necessary in several situations:
- Lost or misplaced EIN: If you cannot locate the original EIN confirmation letter issued by the IRS, you will need a 147C letter to verify your number.
- Opening a business bank account: Financial institutions may request an official EIN verification document before approving a new business account.
- Filing tax returns: When filing federal or state tax returns, you may be required to provide your EIN to ensure accurate processing.
- Applying for business permits or licenses: Some state or local authorities may require EIN verification as part of the business registration process.
- Audits or IRS correspondence: If you receive an audit notice or other correspondence from the IRS requesting EIN verification, having a 147C letter will help confirm your tax identification information.
These scenarios illustrate the importance of having your EIN verification readily available to avoid delays or complications.
How do i request an IRS letter 147c?
To request a 147C letter, you must contact the IRS Business and Specialty Tax Line at 1-800-829-4933. The line operates Monday through Friday, 7:00 AM to 7:00 PM local time (Alaska and Hawaii follow Pacific Time). The process involves the following steps:
- Prepare identification information: You will need to provide the legal name of the business, the EIN, and other verification details, such as the business address and the name of the responsible party listed with the IRS.
- Call the IRS Business and Specialty Tax Line: Speak with an IRS representative and request a 147C letter. Be prepared to answer security questions to verify your identity.
- Choose the delivery method: The IRS will send your 147C letter either by fax or mail. Faxing is usually the fastest option, as the letter can be delivered immediately. If you choose mail, it will arrive within 7 to 10 business days.
Pro Tip
When requesting a 147C letter, be prepared with all relevant business details, such as the legal name, address, and EIN. This information will help the IRS verify your identity more efficiently.
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Where else can I find my EIN?
Before requesting a 147C letter, there are other places you can check to locate your EIN:
- EIN confirmation letter: The IRS sends a confirmation letter when a business first applies for an EIN. If you still have this letter, it contains the original EIN.
- Business tax returns: Any federal or state tax returns that you have filed will list your EIN, usually near the top of the form.
- Business bank accounts: Banks often keep records of the EIN used to open a business account. Contact your bank for this information.
- Business licenses or permits: If you have applied for business licenses or permits, your EIN may be recorded in the application documents.
- Payroll records: Payroll companies use EINs to process employment taxes, and your EIN may be listed in their records.
Checking these sources may save you the time and effort of contacting the IRS for a 147C letter.
Alternatives to requesting a 147c letter
In some cases, obtaining a 147C letter may not be necessary if you can find your EIN using other methods. Here are some alternatives:
- IRS EIN online tool: If you previously applied for an EIN online, you might be able to retrieve it using the IRS’s EIN Assistant tool.
- Third-party services: Some companies specialize in obtaining tax-related documents, including EIN verification letters, on behalf of businesses. This option can save time but usually involves a fee.
However, if your business requires official IRS documentation or your EIN is not readily available through these alternatives, requesting a 147C letter remains the best course of action.
Pro Tip
If your business name or address has changed, ensure that you update your records with the IRS before requesting a 147C letter to avoid confusion or delays.
What to do if you encounter issues with your EIN
If you encounter issues with your EIN, such as discrepancies in IRS records or problems accessing your tax accounts, follow these steps:
- Verify your EIN: Double-check the information in your EIN documentation and other business records.
- Contact the IRS: Reach out to the IRS Business and Specialty Tax Line to resolve any discrepancies or request clarification.
- Seek professional help: Consult a tax professional, such as a CPA, if your EIN-related issues persist or involve complex tax matters.
Addressing any EIN issues promptly helps prevent disruptions in your business’s tax obligations and ensures compliance with IRS requirements.
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Frequently asked questions
Can I get a 147c letter if my business has changed its name?
Yes, you can request a 147C letter even if your business has undergone a name change. When you call the IRS Business and Specialty Tax Line, make sure to provide the business’s original name as listed on the IRS records, along with the EIN. If your name change has already been reported to the IRS, the representative can issue a 147C letter reflecting the updated name. Otherwise, the letter may still show the original name.
Is there a fee for requesting a 147c letter?
No, the IRS does not charge a fee for issuing a 147C letter. It is a free service provided by the IRS to help businesses confirm their EIN. However, if you choose to use a third-party service to obtain the letter on your behalf, they may charge a fee for their assistance.
What should I do if the information on the 147c letter is incorrect?
If you receive a 147C letter and notice that the information is incorrect, contact the IRS immediately to correct the records. Call the IRS Business and Specialty Tax Line and explain the discrepancy to the representative. You may need to provide additional documentation to verify the correct details, such as updated business records or legal documents reflecting the changes.
Can I use a 147c letter for multiple purposes?
Yes, a 147C letter can be used for multiple purposes, such as opening a business bank account, applying for a business loan, or submitting tax returns. Since it serves as an official IRS document verifying your EIN, many organizations and agencies will accept it as proof of your business’s tax identification number.
What if I lost my original EIN confirmation letter from the IRS?
If you have lost the original EIN confirmation letter, requesting a 147C letter is the best way to obtain official verification of your EIN. The 147C letter serves as a replacement for the original confirmation and can be used to verify your EIN for tax and business-related activities.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- The IRS Letter 147C is used to confirm a business’s EIN if the original documentation is lost or misplaced.
- An EIN, or Employer Identification Number, is a unique nine-digit number assigned by the IRS for tax-related purposes.
- You can request a 147C letter by contacting the IRS Business and Specialty Tax Line and providing business verification information.
- There are alternatives to requesting a 147C letter, such as finding your EIN on tax returns or business account records.
- Addressing EIN issues promptly helps avoid disruptions in tax obligations and ensures compliance with IRS requirements.
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