A 147C is an IRS letter that verifies an Employer Identification Number (EIN) the agency has already assigned to a business or other entity. The letter confirms the EIN and the legal name associated with it in IRS records. An authorized person may request it when the original EIN assignment notice is unavailable or another organization asks for official confirmation. Banks and organizations handling tax or payroll setup may ask for this evidence, though each requester decides which documents it will accept. A 147C confirms identifying information on file with the IRS; it does not assign a new EIN or establish that an organization is in good standing.
Table of Contents
- What information does a 147C verify?
- When might an organization ask for a 147C?
- How does a 147C differ from CP 575?
- How can an authorized person request the letter?
- What should payroll and contingent workforce teams check?
What information does a 147C verify?
The letter links an existing EIN to the name the IRS has on record for the entity. An EIN is a federal Tax Identification Number used to identify businesses and certain other entities for federal tax purposes. The name and number on the 147C can help a receiving organization check that the information supplied to it matches IRS records.
This is a specific form of verification, not a broad certification about the business. A 147C does not show that a company is financially healthy, has met every tax obligation or holds required state or local licenses. It also does not replace formation documents or prove that a company is in good standing. The requesting organization may need separate records for those questions.
Check the letter against the information the requester needs verified. If the name or EIN appears inconsistent with the business's records, pause before submitting it and ask the IRS or the requester how to resolve the discrepancy. A mismatch can delay account setup or reporting even when the business has a valid EIN.
When might an organization ask for a 147C?
A bank, lender, client or public agency may request EIN documentation as part of an account application or tax-related process. A company might also need to provide proof when setting up a vendor relationship or beginning a payroll arrangement. The exact requirement depends on the organization receiving the document, its procedures and the relevant program.
For example, a business onboarding with a payroll provider may be asked to show that its legal name and EIN match the information it supplied for tax reporting. A 147C can support that check, but it does not itself create an account or complete payroll setup. The requester may ask for the original letter, a copy or another IRS record. Confirm what it will accept before requesting or sending documentation.
Keep the distinction between identification and status in mind. A requester seeking an EIN-name match is asking a different question from one checking tax compliance or legal registration. A 147C addresses the former. It may be one item in a broader review rather than a substitute for every document needed.
How does a 147C differ from CP 575?
CP 575 is the IRS notice associated with the original assignment of an EIN. Letter 147C is a later verification letter for an EIN that has already been assigned. Both can provide evidence of the EIN and associated name, but they arise at different points: CP 575 accompanies assignment while 147C is requested afterward.
The IRS now says eligible users of its Business Tax Account can download a digital CP 575 notice that may be used instead of Letter 147C at banks and financial institutions. The IRS also identifies an entity transcript as another way to confirm an EIN. Availability and acceptance depend on the user's eligibility and the receiving organization's requirements. See the IRS guidance on confirming an EIN for current options.
If someone asks specifically for a 147C, do not assume that every alternative will meet the request. Ask whether the digital notice, an entity transcript or the original CP 575 Form is acceptable. That check can prevent unnecessary follow-up and avoid sending more tax information than the requester needs.
How can an authorized person request the letter?
The IRS says a business can request Letter 147C by calling its Business and Specialty Tax Line. The person making the request should be prepared to establish their identity and authority to receive information for the entity. IRS procedures are designed to protect confidential tax information, so a third party should not assume that possession of the EIN alone gives them access to the letter.
Follow the current IRS instructions when making the request because contact procedures and available delivery options can change. The IRS may provide the letter by fax or mail depending on the circumstances and its verification process. Avoid relying on an unofficial service or sharing sensitive business details with an unverified contact.
After receiving it, store the letter with the organization's tax records and restrict access to people who need it for a legitimate business purpose. Send it through a secure channel when possible. Because the document connects a legal entity's name with its federal tax identifier, treat it as sensitive even though it is not an individual employee's Social Security number.
What should payroll and contingent workforce teams check?
For contingent workforce programs, a 147C can help confirm an EIN and legal name when a business entity is being set up for payment or tax reporting. The relevant record may belong to a supplier or another business rather than to an individual worker. Program administrators should verify whose EIN is being requested and why, then compare the letter with the entity details used in the applicable payroll or vendor process.
The letter alone does not determine who is responsible for paying workers, withholding taxes or filing returns. Those responsibilities depend on the actual working and business arrangement. It also does not resolve worker classification or establish that a contractor relationship is legally appropriate. If the request concerns employer payroll taxes, the 147C supports identity verification but is not proof that tax obligations have been met.
Clear document handling helps prevent avoidable setup delays. The organization managing the program can identify which party must provide the EIN evidence and which team will check it. It should also confirm whether the receiving institution accepts a 147C or another IRS record. That keeps the verification step focused without treating the letter as evidence of matters it does not address.
