IRS Letter 147C - How to Get Your EIN Verification Letter From Abroad

How do you get an IRS Letter 147C for your US LLC? Letter 147C, "EIN Previously Assigned", is the IRS letter that confirms an existing EIN. The IRS sends it on request, by phone: someone authorized for the LLC (the owner, or a third party holding a Form 8821 or 2848) calls the IRS, is identified, and the IRS confirms the EIN verbally and, on request, by fax or by mail to the address on file. The IRS manual gives 10 to 14 business days for a mailed letter. The IRS also offers a digital CP 575 that replaces Letter 147C, but only through a Business Tax Account, and that account is not listed for a foreign-owned single-member LLC that files a pro forma Form 1120.

This guide is for a foreign owner of a US single-member LLC whose bank, payment processor or marketplace asks for proof of the EIN or says the name does not match. Facts checked on irs.gov on November 1, 2026.

Not legal or tax advice. This guide is general information based on the official sources linked at the end. Melya is a tax return preparation firm, not a law firm, and does not represent anyone before the IRS.

In short:

• Letter 147C confirms an EIN that already exists. The original EIN notice (CP 575) "cannot be duplicated or recreated".
• Online: the digital CP 575 is accepted as a substitute for Letter 147C, but it is "available only through Business Tax Account", and the IRS list of eligible businesses has no line for a foreign-owned single-member LLC filing a pro forma Form 1120.
• By phone: the IRS Business and Specialty Tax Line is 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time.
• Third party: with a Form 8821 (box 4 checked and marked for the 147C letter) or a Form 2848.
• Delivery: verbally, by fax, or by mail to the address of record; 10 to 14 business days by mail.

Letter 147C or CP 575: what is the difference?

When the IRS assigns an EIN, it sends a notice from the CP 575 series. The IRS says this original notice "cannot be duplicated or recreated" (page "Understanding your CP575 notice"). If you lost it, or never received it at a foreign address, you cannot get a copy.

Letter 147C, "EIN Previously Assigned", is what the IRS sends instead. The Internal Revenue Manual describes it as the way to "obtain EIN verification" for an existing EIN, including "an EIN that is lost, misplaced or forgotten" (IRM 21.7.1.4.7.1, revised 10-01-2026). Banks and platforms ask for one of these documents because it shows the name and EIN exactly as the IRS holds them.

Can you request Letter 147C online?

Not as a letter. What exists online is a digital CP 575, "Employer Identification Number Verification Notice". The IRS says it "is available only through Business Tax Account and can be used as a substitute for the original CP575A-J notice series and Letter 147C", and that it "is accepted by banks and other institutions as written confirmation of an entity's EIN".

The catch for most of our readers is who can open a Business Tax Account. The IRS page "Business Tax Account" lists sole proprietors with an SSN or ITIN, partnerships (Form 1065), S corporations (Form 1120-S), C corporations (Form 1120, through a "Designated Official" who must also be a current employee "who received a W-2"), and single-member LLCs that file Form 1120-S or Form 1065. It adds that the account "isn't yet available" for LLCs that file as sole proprietors. A foreign-owned single-member LLC that files Form 5472 with a pro forma Form 1120 is not on that list. For most foreign owners, the phone remains the route.

Who can ask for Letter 147C

The IRS only discloses an EIN to someone authorized for the entity. The manual's table (IRM 21.7.1.4.7.1) covers:

If the caller cannot give the EIN, the IRS first verifies the caller's personal identity before looking the account up. If the caller cannot be authenticated, the EIN is not disclosed.

A Form 8821 lets a named person receive tax information. It does not let that person represent you or argue your case with the IRS; that is what Form 2848 is for, and only certain professionals can be named on it.

How to request it by phone

The number. The IRS lists 800-829-4933 for businesses, Monday to Friday, 7 a.m. to 7 p.m. local time (page "Telephone assistance"; the EIN page adds that Alaska and Hawaii follow Pacific time). It is a US toll-free number.

From abroad. The IRS EIN page gives 267-941-1099 (Monday to Friday, 6 a.m. to 11 p.m. Eastern time) for international applicants who need a new EIN. We found no IRS page that names it as the line for Letter 147C. Calling the business line from abroad depends on whether your phone service can reach US toll-free numbers.

What to have ready. The LLC's exact legal name, the EIN if you know it, the address the IRS has on file, and your role in the LLC. A copy of a past Form 5472 and pro forma Form 1120 helps you answer questions about the entity.

Delivery. The manual says to "provide the EIN verification verbally and/or in writing via fax and/or mail to the address of record", and that a mailed letter should be expected "in 10 to 14 business days". A fax copy is subject to the IRS rules on faxing tax information (IRM 21.1.3.9). The mail goes to the address of record: if that address is a registered agent or an old address, the letter goes there.

When the name does not match

A bank or platform rejects the EIN when the name you typed differs from the name the IRS holds. First compare, character by character, the name on your CP 575 or Letter 147C with what you entered: punctuation, "LLC" versus "L.L.C.", a missing word. Entering the name exactly as the IRS shows it often solves it.

If the IRS name itself is wrong or out of date:

• Form 8822-B does not change a name. It reports a new mailing address, a new business location or a new responsible party (due within 60 days of a responsible-party change).
• The IRS page "Business name change" has rows for sole proprietorships, corporations and partnerships, not for a foreign-owned disregarded entity. For corporations it points to the name-change box of Form 1120 (page 1, line E, box 3) on a current-year return, or a letter "to the address where you filed your return" if that return is already filed, signed by an officer.
• For a foreign-owned single-member LLC, the pro forma Form 1120 includes item E, so the name-change box can be checked on the next return filed with Form 5472. That is our reading: the IRS page does not address this entity type. If the return is already filed, write to the address where you filed it and ask for an acknowledgement, which the page says you can request.
• The page also warns that "in some situations a name change may require a new" EIN, and refers to Publication 1635.

Once the IRS record is right, a new Letter 147C shows the corrected name.

Checklist

• Look for the original CP 575 (formation agent's portal, email, mail at the registered agent).
• Note the exact rejection message from the bank or platform.
• Compare the name you entered with the name on the IRS document.
• Decide who calls: you, or a third party with a Form 8821 marked for the 147C letter.
• Have the legal name, EIN, address of record and a past Form 5472 ready.
• Ask for fax delivery if you can receive a fax; otherwise allow 10 to 14 business days to the address of record.
• If the IRS name is wrong, fix the record first (name-change box or letter), then ask for a new letter.

Official resources

• IRS, Employer identification number: https://www.irs.gov/businesses/small-businesses-self-employed/employer-identification-number
• IRS, Understanding your CP575 notice: https://www.irs.gov/individuals/understanding-your-cp575-notice
• IRS, Business Tax Account: https://www.irs.gov/businesses/business-tax-account
• IRS, Telephone assistance: https://www.irs.gov/help/telephone-assistance
• IRS, Business name change: https://www.irs.gov/businesses/business-name-change
• Internal Revenue Manual 21.7.1.4.7.1, EIN Verification and Requests for Letter 147C: https://www.irs.gov/irm/part21/irm_21-007-001r
• IRS, About Form 8821: https://www.irs.gov/forms-pubs/about-form-8821
• IRS, About Form 8822-B: https://www.irs.gov/forms-pubs/about-form-8822-b
• IRS, Instructions for Form 5472 (pro forma Form 1120, items B and E): https://www.irs.gov/instructions/i5472

Frequently asked questions

Can I get a 147C letter online?

Not as a letter. The digital CP 575, which the IRS accepts as a substitute for Letter 147C, is available only through a Business Tax Account, and that account is not listed for a foreign-owned single-member LLC filing a pro forma Form 1120. Those owners request Letter 147C by phone.

How long does it take to get a 147C letter?

The IRS manual says a mailed letter should be expected in 10 to 14 business days. The IRS can also confirm the EIN verbally and send the letter by fax.

Can someone else request my 147C letter?

Yes, if authorized: a third party with a Form 2848, or a Form 8821 with box 4 checked and marked for the 147C letter. Without an authorization, the IRS tells the caller to bring the owner onto the call or have the owner call.

Is the CP 575 the same as Letter 147C?

Both confirm the EIN. The original CP 575 is sent once when the EIN is assigned and cannot be duplicated; Letter 147C is sent on request for an existing EIN. The IRS says the digital CP 575 is accepted as written confirmation of an entity's EIN.

Does Form 8822-B change my LLC's name with the IRS?

No. Form 8822-B covers a change of address, business location or responsible party. A name change goes through the name-change box on the return or a letter to the address where you filed.

How Melya can help

Melya prepares US tax filings for foreign owners of US LLCs. The EIN Letter (147C) and Name Mismatch Fix costs $99: with your signed Form 8821, we request the IRS letter that proves your EIN and fix the mismatch. See the price list. If you also need the form your bank or platform asks for, see W-8BEN-E for a US LLC owner. How the EIN is obtained in the first place is covered in getting an EIN without an SSN.