What Is a 147C Letter? How to Request EIN Verification (2026)

A 147C letter is an official IRS document that re-verifies an existing Employer Identification Number (EIN). You request it when you have lost your original EIN confirmation (CP-575) and a bank, payment processor, or vendor needs written proof of your number. It confirms your EIN and legal business name straight from IRS records.

This guide is written for non-resident founders. Below you will learn what a 147C letter is, how it differs from your first EIN confirmation, and how to request one even with no Social Security Number (SSN) from outside the United States. Last updated: July 2026.

What is a 147C letter (and why the IRS issues it)?

A 147C letter — sometimes written "147-C" — is an EIN verification letter. The IRS issues it on request to confirm an EIN it has already assigned to your business. It does not create a new EIN or change anything; it restates your assigned number and the exact legal name attached to it, on IRS letterhead, so a third party can trust it.

Founders usually need one because the IRS mails your original EIN assignment notice (the CP-575) only once and will not issue a duplicate. If you never received it, lost it, or a bank wants a fresher document, the 147C is the official replacement.

147C vs your EIN confirmation (CP-575)

People often confuse these two documents. Both prove your EIN but are issued at different moments. The CP-575 is the birth certificate of your EIN; the 147C is a re-print you can request any time afterward.

Key point: if you already have your CP-575 with the correct business name, you usually do not need a 147C — just send a copy of the CP-575. Request the 147C only when the CP-575 is lost or a party asks for current IRS verification.

When you need a 147C letter

Common situations where a foreign-owned LLC needs EIN verification include:

• Opening or reopening a bank account. A US business bank or fintech (Mercury, Relay, Wise) asks for written IRS proof of your EIN and exact legal name.
• Lost CP-575. You never saved the original confirmation and need proof now.
• Payment processors and marketplaces. Stripe, PayPal, or Amazon requests IRS verification during onboarding or a review.
• Tax filing or loan. A lender, state agency, or accountant preparing your annual Form 5472 wants to confirm the number on file.

How to request a 147C letter — step by step

You cannot request a 147C online or by email. It must be requested by phone, and the IRS will then deliver it by fax or mail. Follow these steps:

1. Call the IRS Business & Specialty Tax Line at 1-800-829-4933. This is the line that handles EIN matters for businesses.
2. Call during operating hours. As of 2026 the line is open Monday to Friday, 7:00 a.m. to 7:00 p.m. local time. Verify the current hours on IRS.gov, since they change. Calling early usually means shorter waits.
3. Ask specifically for a "147C letter." Tell the representative you need EIN verification because you lost your CP-575 or a third party requires it.
4. Confirm you are authorized. Only an owner, officer, partner, or authorized third-party designee on record can request it. The agent will run identity questions (see below).
5. Choose your delivery method. Ask for the letter by fax for same-day delivery; otherwise it is mailed, which is slower and unreliable for foreign addresses.
6. Verify the details. When it arrives, check that the EIN and exact legal business name match your records before you send it to a bank.

Identity questions to expect

Because a 147C reveals tax-account information, the representative will verify who you are. Be ready to state your EIN (if you know it), the full legal name of the LLC, the formation state, the business mailing address on file, and your relationship to the company (for example, "sole member"). Keeping your formation documents and your original SS-4 application in front of you makes the call go smoothly.

Requesting a 147C as a non-resident with no SSN

This is where most guides stop — but it is the exact situation many international founders face. You can obtain a 147C without an SSN and without being in the United States. Here is how the pieces fit together.

You do not need an SSN to get a 147C

The 147C verifies an EIN that already exists. Your EIN was assigned from your Form SS-4, where a non-resident with no SSN or ITIN simply writes "Foreign" on line 7b. Verification requires no personal US tax ID. If you were able to get an EIN without an SSN, you can get it re-verified the same way.

Receiving the letter by fax from abroad

The real challenge is delivery. International mail from the IRS is slow and often lost, so ask the representative to fax the 147C instead. If you have no fax machine, use an online fax service that receives faxes to an email inbox. Give the representative that number and you can have the letter within minutes of the call — the single biggest time-saver for founders outside the US.

Using a third-party designee

If calling a US number during US business hours is hard across time zones — or if English on a fast tax call is a barrier — an authorized third party can request the 147C for you. This person must be a third-party designee on your account or authorized via Form 8821 or Form 2848. A formation service can handle the call and receive the fax on your behalf. Never share account access with an unverified stranger.

How long it takes and how it arrives

Timing depends on the delivery method:

• By fax: Often the same day — sometimes during the call itself. This is the recommended route for non-residents.
• By mail: Roughly two to four weeks to a US address, and longer and less reliable abroad. Avoid mail if you can.

The 147C arrives as a one-page IRS letter showing your EIN and legal business name. Banks and processors accept a clear scan or PDF, so keep a digital copy in secure storage and you never have to request another one.

Troubleshooting

A few problems come up repeatedly:

• You cannot pass the identity check. Make sure the name and address you give match exactly what is on your SS-4 and IRS record. Even a small difference can stop the call.
• The name on the letter is wrong. If the legal name is misspelled or outdated, you may need a written request on company letterhead to correct it first.
• The representative will only mail it. Politely ask again for fax delivery and explain you are an international owner; fax is a standard option.
• Long hold times. Call when the line opens and avoid Mondays and tax deadlines.

Primary sources to verify anything above: IRS.gov (search "147C" and "EIN"), the Form SS-4 instructions, and the Form 5472 and pro forma Form 1120 instructions. Rules and phone hours can change, so confirm the current details before you act.

Let UpToNova handle the paperwork

UpToNova forms US LLCs for non-residents in about 3 days — no SSN, no US address, no travel. Our flat $200 service fee plus the state filing fee includes LLC filing, one year of registered agent, EIN filing obtained without an SSN, an operating agreement, and guidance to open a US business bank account with Mercury, Relay, or Wise. If you ever need EIN verification, we can guide you through the 147C request too. See our simple flat pricing and learn how non-residents open a US business bank account.

This guide is general information, not legal or tax advice — consult a licensed attorney or CPA for your situation.

Frequently Asked Questions

Is a 147C letter the same as an EIN?

No. Your EIN is the nine-digit number itself. A 147C letter is an IRS document that verifies that number and the legal business name attached to it. Think of the EIN as the fact and the 147C as the official written proof of that fact when someone asks for it.

Can I get a 147C letter online?

No. As of 2026 the IRS does not issue 147C letters online or by email. You must call the IRS Business & Specialty Tax Line at 1-800-829-4933, verify your identity, and ask for it. The IRS then delivers the letter by fax (fast) or by mail (slow).

Can a non-resident with no SSN request a 147C?

Yes. The 147C only re-verifies an EIN that already exists, so no SSN or ITIN is required. Non-resident owners who applied by writing "Foreign" on line 7b of Form SS-4 can request verification the same way — ideally asking the IRS to fax the letter abroad.

How much does a 147C letter cost?

The IRS charges no fee for a 147C letter; it is free to request by phone. Your only possible cost is an online fax service to receive it, or a small fee if you hire an authorized third party to make the call and handle delivery for you.

Do I still need to file taxes if I only have a 147C?

Yes — a 147C is only proof of your EIN, not a tax filing. A foreign-owned single-member LLC must still file Form 5472 with a pro forma Form 1120 every year, even with $0 US tax. The minimum penalty for missing it is $25,000, so confirm deadlines with a CPA.