Most HR and payroll leaders meet Form 147c on the worst day possible: the day a quarterly filing gets rejected because the EIN on file with a vendor doesn't match IRS records. Form 147c is the IRS-issued confirmation letter that resolves that problem. It restates your business's Employer Identification Number and the exact legal entity name the IRS has on file, which is often the piece that's drifted after a name change, acquisition, or typo that crept into a payroll system years ago. Getting one is free, done by phone, and usually handled in a single call.
How to Request a 147c Letter From the IRS Call the IRS Business & Specialty Tax Line at 800-829-4933 between 7:00 a.m. and 7:00 p.m. local time. The caller has to be an officer, owner, partner, corporate officer, trustee, or an authorized representative with a Form 2848 Power of Attorney on file. The IRS verifies identity against business records before releasing anything.
You can receive 147c by fax (usually during the same call) or by mail to the address of record, which takes four to six weeks. Most businesses choose fax because the typical trigger for needing 147c is a vendor or bank waiting on verification.
What if the IRS Address on File Is Outdated? If the address the IRS has doesn't match your current one, file Form 8822-B for business address changes before requesting 147c. Taking the 147c by fax bypasses the mail-delivery issue but you still want the address of record accurate for future IRS correspondence.
When HR and Payroll Teams Need a 147c The most common trigger is a payroll or benefits vendor rejecting a filing because the EIN or legal business name on record doesn't match the IRS database. That mismatch can surface during payroll onboarding with a new provider, year-end W-2 or 1099 transmittal, state unemployment filings, or ACA reporting.
Other triggers include opening a new business bank account, applying for a line of credit, signing up for E-Verify or a state new-hire reporting portal, or renewing a professional license that requires IRS-issued verification. In all of these, a photocopy of the original CP 575 EIN assignment notice often isn't accepted because it may predate a name change or corporate restructuring.
What's Actually on a 147c Letter The 147c contains three things: the Employer Identification Number, the exact legal entity name as the IRS has it, and the address of record. Nothing else. It's a one-page confirmation, not a tax return or filing. The entity name is the piece that trips up employers most often, since the IRS record reflects whatever name was on the original SS-4 application, including typos, abbreviations, or outdated ownership structures.
If the 147c comes back showing a name that's no longer accurate (say, a prior DBA or a pre-merger entity), that's your signal to file Form 8822-B or a new SS-4 to update the IRS record before moving on. See the IRS EIN guidance for the current specifics.
Why the 147c Letter Matters for Payroll and Tax Compliance A mismatch between IRS records and what your payroll system, benefits vendor, or state agency has on file creates a cascade of downstream problems. Rejected filings. Late-filing penalties on 941s, W-2s, and 1099s. Failed direct deposits for tax payments. Each of those carries its own penalty and interest exposure, and each one traces back to an EIN or name discrepancy that a 147c would have caught.
Build the 147c check into payroll vendor onboarding and any time an M&A event shifts legal entity structures. Keep a current copy with tax documentation alongside the original CP 575 and any name-change filings. That way the next time a vendor asks, the answer takes minutes instead of weeks.
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