Understanding EIN Verification Letters and Name Changes
When you change your business entity's name, you may need to provide updated documentation to banks, lenders, vendors, and government agencies. One of the most important documents you'll need is an EIN verification letter, which confirms your Taxpayer Identification Number (TIN) or Employer Identification Number (EIN) and verifies the business name, address, and TIN/EIN registered with the IRS.
This article is for informational purposes only and does not constitute legal or tax advice. For your specific situation, consult with a qualified tax professional or attorney.
An EIN verification letter (also called a 147C letter or IRS Letter 147C) is official proof from the IRS that your business has been assigned an Employer Identification Number. After changing your business name, obtaining an updated 147C letter becomes essential for maintaining compliance and ensuring your business records match across all institutions.
The Difference Between CP 575 and 147C Letters
When you first apply for an EIN, the IRS sends you an EIN Confirmation Letter (CP 575G). However, the CP-575 cannot be reissued if lost. After you change your business name, the CP 575 will show your old name, making it outdated.
The 147C letter serves as a replacement or updated version. The CP 575 is issued when your EIN is first created; Form 147C is a duplicate verification letter you can request later if you lose the original or need updated proof. Both letters are equally valid for business purposes.
Do You Need a New EIN After Changing Your Business Name?
Before requesting a new verification letter, you need to understand whether your name change requires a new EIN or simply an update to your existing EIN records.
When You Don't Need a New EIN
You don't need a new EIN if you just change your business name or address. For most business entities, businesses need a new EIN when their ownership or structure has changed, although changing the name of your business does not require you to obtain a new EIN.
Specifically, you can keep your existing EIN if:
- LLCs: You change your name or location, or convert a partnership to an LLC classified as a partnership
- Corporations: You change your business name or location, are a division of a corporation, or are the surviving corporation after a corporate merger
- Sole Proprietors: As a sole proprietor, you don't need to apply for a new EIN if you change the name of your business, as long as you notify the IRS
When You Do Need a New EIN
You will need to apply for a new EIN if your business structure changes, not just your name. This includes situations such as:
- You incorporate
- You take in partners and operate as a partnership
- A corporation receives a new charter from the secretary of state
- A new corporation is created after a statutory merger
- If you incorporate or take in partners to operate as a partnership
How to Notify the IRS of Your Business Name Change
Once you've confirmed you don't need a new EIN, you must notify the IRS of your name change. When you change your business name, the IRS keeps your Employer Identification Number (EIN) the same; the IRS simply updates the name linked to your EIN in its database.
Method 1: Report on Your Annual Tax Return
The simplest way to notify the IRS is on your next tax return. If you're filing as a corporation or a partnership, you can check the appropriate box on Form 1120, 1120-S, or 1065 to let the IRS know you're changing your business name; if you report the name change on the tax return, you don't have to worry about sending any further notifications.
Method 2: Send a Written Notification
If you have already filed your return for the current year and don't want to wait until next year, you can send a written notice to the IRS office where you file your returns; for LLCs and Partnerships, the notice must be signed by a member or partner; for Corporations, the notice must be signed by a corporate officer.
Your written notification should include:
- Your current EIN
- Your old business name
- Your new business name
- The effective date of the name change
- A copy of the state-stamped Certificate of Amendment to prove the change is legally effective
- A signature from an authorized representative
Mail the notification to the IRS service center that processes your entity's tax returns. The IRS website provides current mailing addresses based on your location.
Sample Written Request Letter for Name Change Notification
Below is a sample letter you can use to notify the IRS of your business name change:
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[Your Business Letterhead, if available]
[Date]
Internal Revenue Service [IRS Service Center Address for Your Location]
RE: Business Name Change Notification EIN: [Your 9-Digit EIN]
Dear Sir or Madam:
I am writing to notify the Internal Revenue Service of a legal name change for our business entity.
Business Information:
- Employer Identification Number (EIN): [Your EIN]
- Previous Legal Business Name: [Old Business Name]
- New Legal Business Name: [New Business Name]
- Business Address: [Current Business Address]
- Entity Type: [LLC / Corporation / Partnership]
- Effective Date of Name Change: [Date]
This name change was officially filed with the [State] Secretary of State on [Date], and a copy of the stamped Certificate of Amendment is enclosed with this letter for your records.
Please update your records to reflect our new business name. Our EIN remains the same. If you require any additional information or documentation, please contact me at [Phone Number] or [Email Address].
Thank you for your attention to this matter.
Sincerely, [Signature] [Printed Name] [Title - e.g., Member, Partner, President, Corporate Officer] [Business Name] [Phone Number] [Email Address]
Enclosure: Copy of Certificate of Amendment
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The IRS typically processes business name changes within six to eight weeks; however, processing time may vary based on the time of year (busy filing seasons may cause delays), whether you filed electronically or by mail, and if the IRS requires additional verification documents.
Requesting an Updated EIN Verification Letter (147C) After Name Change
Once the IRS has processed your name change, you'll want to obtain an updated EIN verification letter that reflects your new business name. This is where the 147C letter becomes essential.
Why You Need an Updated 147C Letter
After your name change is processed, your old CP 575 or previous 147C letter will show your former business name. Banks, lenders, vendors, and government agencies require updated proof that matches your current legal name. An updated 147C letter provides this official confirmation.
Who Can Request a 147C Letter
The IRS will release a 147C only to an authorized person, including a sole proprietor, any partner in a partnership, a corporate officer (e.g., president, secretary, treasurer), a trustee of a trust, or the executor/administrator of an estate; third-party professionals such as accountants, attorneys, or payroll providers may also obtain the letter if they have a current Form 2848 Power of Attorney or other written authorization on file that specifically covers the EIN.
How to Request Your Updated 147C Letter: Two Methods
The IRS offers two ways to request an EIN verification letter with your updated business name.
Method 1: Request by Phone (Fastest Option)
The only two ways to get an EIN Verification Letter (147C) is to call the IRS at 1-800-829-4933, or to mail the IRS a written request. Calling is significantly faster.
Step-by-Step Phone Request Process:
- Call the IRS Business & Specialty Tax Line: Call 800-829-4933 Monday to Friday 7 a.m. - 7 p.m. local time; residents of Alaska and Hawaii should follow Pacific time
- Navigate the Phone Menu: Press 1, Press 1 again, then Press 3
- Best Times to Call: Call the IRS between 7am and 10am or between 3pm and 7pm, and don't call on Monday (the busiest day)
- Request the 147C Letter: Tell the IRS agent that you have an LLC and need an EIN Verification Letter (147C)
- Verify Your Identity: The IRS agent will ask a few security questions to confirm you own your LLC. Be prepared to provide:
- Your EIN
- Your new business name (as updated with the IRS)
- Your business address
- The type of tax return you file
- The responsible party's name and Social Security number
- Choose Delivery Method: Tell the IRS agent whether you'd like to receive the 147C Letter by mail or fax
- Fax: The agent will fax your 147C over immediately
- Mail: If you don't have a fax number or machine, this option will take from four to six weeks for you to receive your verification letter
The IRS does not email out EIN verification letters for security reasons.
Method 2: Request by Mail
If you prefer to request your 147C letter in writing, you can mail a formal request to the IRS.
What to Include in Your Written Request:
To request IRS Form 147C by mail, you'll need to write the IRS a letter that contains:
- Your business's legal name (new name, as updated)
- Your EIN
- Your business address
- Your contact information (phone number)
- A clear statement requesting an EIN Verification Letter (147C)
- Signature of an authorized person
Sample Letter to Request 147C After Name Change:
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[Date]
Internal Revenue Service [See mailing address below based on your state]
RE: Request for EIN Verification Letter (Form 147C) EIN: [Your 9-Digit EIN]
Dear Sir or Madam:
I am writing to request an EIN Verification Letter (Form 147C) for our business entity. We recently changed our legal business name, and the IRS has processed this update. We now require an updated verification letter reflecting our current legal name.
Business Information:
- Employer Identification Number (EIN): [Your EIN]
- Current Legal Business Name: [New Business Name]
- Previous Business Name: [Old Business Name]
- Business Address: [Street Address, City, State, ZIP]
- Entity Type: [LLC / Corporation / Partnership]
- Contact Phone Number: [Your Phone Number]
Please send the EIN Verification Letter (147C) to the address listed above.
If you have any questions or require additional information, please contact me at [Phone Number].
Thank you for your assistance.
Sincerely, [Signature] [Printed Name] [Title - e.g., Member, Managing Member, President, Corporate Officer] [Business Name] [Phone Number]
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Where to Mail Your Request:
Kansas City Office (for Eastern states: CT, DE, DC, FL, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI): Internal Revenue Service, 333 West Pershing Rd., Mail Stop 6055 S-2, Kansas City, MO 64108; Ogden Office (for Western states and international: AL, AK, AZ, AR, CA, CO, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY, and all locations outside the US): Internal Revenue Service, Stop 6273, Ogden, UT 84201.
Requesting by mail takes longer - allow 4-6 weeks (approximately 20-30 business days) for processing and delivery.
Timeline: When to Request Your Updated 147C Letter
Timing is important when requesting your updated EIN verification letter after a name change.
Wait for IRS Processing
After you notify the IRS of your name change (either through your tax return or written notification), the IRS typically processes business name changes within six to eight weeks. It's best to wait until this processing is complete before requesting your 147C letter.
You can confirm the update by calling the IRS Business and Specialty Tax Line at 1-800-829-4933; have your EIN and previous business name ready to verify your identity; if you do not receive confirmation after eight weeks, contact the IRS to ensure your request was received and processed.
Request Your 147C Letter
Once the IRS confirms your name change has been processed, you can immediately request your updated 147C letter using either the phone or mail method described above.
What Your Updated 147C Letter Will Include
Similar to the CP-575, the 147C states your business name, your official EIN, your business address, and a statement confirming your EIN is active. Your updated 147C letter will show:
- Your 9-digit EIN (unchanged)
- Your new legal business name
- Your current business address
- IRS contact information
- Confirmation that the EIN is valid and active
Important Considerations and Best Practices
Update Other Agencies and Institutions
When you've informed the IRS, business name changes need to be announced to other parties you do business with, including state and local tax authorities (including Sales Tax and Unemployment Insurance), banks, vendors, licensing agencies, and your registered agent.
Businesses operating in Florida should ensure their registered agent information remains current. Registered agent services help maintain compliance during name changes and other business updates.
Update Your State Records First
Before notifying the IRS, make sure you've completed your name change at the state level. Most states require you to file a Certificate of Amendment or similar document with the Secretary of State. Florida LLCs can update their entity information through amendment services.
Keep Multiple Copies
Make multiple copies on file, both digitally and physically. Store your updated 147C letter securely with your other important business documents, such as your Articles of Organization, Operating Agreement, and state-filed Certificate of Amendment.
Address Changes
If your business address has also changed, you must use Form 8822-B, Change of Address or Responsible Party - Business to notify the IRS of your new address; you must report this change within 60 days. Florida businesses can use address update services to ensure all records remain current.
Verify Information Accuracy
Before calling or writing to the IRS, double-check that your information matches IRS records exactly. Providing incorrect business information during the verification process causes immediate problems; if your business name, address, or responsible party information doesn't match IRS records, they cannot verify your identity and release your EIN; minor discrepancies like "Inc." versus "Incorporated" can create issues.
Common Questions and Troubleshooting
What if the IRS hasn't processed my name change yet?
If you request a 147C letter before your name change is processed, the letter will show your old business name. Wait until you receive confirmation that the IRS has updated your records before requesting the 147C.
Can I request multiple 147C letters?
Unlike the CP 575, which is only issued once, the 147C Letter can be requested multiple times; a business must actively request a 147C Letter when needed.
What if I can't reach the IRS by phone?
IRS phone lines can be busy, especially during tax season. Best times to call are between 7am and 10am or 3pm and 7pm local time; avoid Mondays - they're the busiest day of the week; lines are open Monday through Friday, 7am to 7pm local time. If you continue to have difficulty, use the mail request method instead.
Do I need to update my EIN after a name change?
No. Your EIN remains the same unless you change your business structure, which may require a new EIN.
Maintaining Compliance After Your Name Change
After receiving your updated 147C letter, use it to update your records with:
- Banks and financial institutions - Update business accounts and credit cards
- Vendors and suppliers - Ensure invoices reflect your new name
- Payroll providers - Update payroll account information
- State agencies - Update business licenses and permits
- Insurance providers - Update business insurance policies
Florida businesses should also ensure their annual report reflects the updated information. Annual report services can help maintain accurate state records after a name change.
Conclusion
Changing your business name is an important milestone, but it requires careful coordination with the IRS and other agencies. After updating your name with your state and notifying the IRS, obtaining an updated EIN verification letter (147C) ensures that all your business documentation matches and that you can continue operations without interruption.
Remember: you don't need a new EIN for a simple name change - the IRS will update the name associated with your existing EIN. By following the steps outlined in this guide, you can efficiently obtain your updated 147C letter and maintain full compliance with federal tax requirements in 2026.
Whether you choose to request your 147C by phone (for immediate fax delivery) or by mail (4-6 weeks), having this updated documentation on hand will streamline banking, lending, vendor relationships, and all other business activities that require proof of your EIN and current legal name.