A CP 575 letter is the original EIN confirmation notice issued by the IRS when a business receives a new Employer Identification Number. A 147C letter is an EIN verification letter issued later if the original CP 575 notice has been lost or cannot be located.
Here’s the practical difference—and what HR leaders, payroll managers, and small business owners should do when the original letter goes missing.
Key Information
If you run payroll, open new bank accounts, or onboard vendors, you’ll eventually get asked for proof of your company’s Employer Identification Number (EIN). That request often turns into a familiar scramble: “Do we have the CP575?” “Can we use a 147C instead?”
The IRS provides two documents that confirm a business’s EIN:
- CP575: The original notice issued when the IRS assigns an EIN.
- 147C: A replacement EIN verification letter issued when the original CP575 is lost.
Both documents confirm:
- The EIN assigned to the business
- The legal business name associated with the EIN
Businesses commonly need EIN confirmation documentation when:
- Opening business bank accounts
- Setting up payroll services
- Verifying tax records
What is the CP575 EIN Confirmation Letter?
The CP575 is the original EIN assignment notice from the IRS. The IRS typically issues it right after approving an EIN application, most often after you submit Form SS-4.
What it’s used for (in the real world):
- Proving your EIN to banks, payroll providers, and other third parties
- Confirming the business name tied to the EIN (helpful when matching IRS records to internal HR and payroll systems)
How employers usually store it:
- In a corporate records binder (or shared compliance drive)
- With tax registration documentation and year-one setup files
What is the IRS 147C Letter?
A 147C letter is an EIN verification letter the IRS provides when you cannot locate the original CP575. Think of the 147C as a practical replacement you can use to confirm the EIN and legal business name when a third party asks for documentation and you no longer have the CP575.
Common triggers for requesting a 147C:
- Switching payroll providers or setting up payroll for the first time
- Opening a new bank account or updating signers
- Resolving mismatches between internal records and IRS-related documentation
CP575 vs 147C: Key Differences Between EIN Confirmation Letters
| CP575 | 147C | |
|---|---|---|
| When it's issued | Issued once when the IRS first assigns the EIN. | Issued upon request if the original CP575 is lost or unavailable. |
| Purpose | Serves as the original EIN assignment notice. | Acts as a replacement for EIN verification. |
| What it confirms | The EIN assigned to the business and the legal business name. | The EIN and legal business name currently on file with the IRS. |
Practical takeaway: If you have the CP575, keep it. If you don’t, the 147C is the go-to replacement for verification requests.
Which EIN Letter Do Businesses Need?
Most organizations can use either document for routine EIN verification because both confirm the same core details (EIN and legal business name). That said, here’s a practical way to decide what to provide:
- Use CP575 when you have it readily available and the request is straightforward (banking, payroll setup, vendor onboarding).
- Use 147C when the CP575 is lost or when a third party specifically requests “an IRS verification letter” and you need a clean, current replacement.
Tip for payroll and HR teams: If you manage multiple entities (or have gone through mergers, acquisitions, or name changes), ensure the legal name on the letter matches what you’re using in payroll and tax filings. Name mismatches can slow down onboarding with banks and payroll vendors.
What To Do If You Lost Your CP575 Notice
Losing the CP575 is common—especially when a business changes ownership, switches accountants, or reorganizes internal files. The fix is usually straightforward: request a 147C EIN verification letter from the IRS.
A Simple Employer Checklist
Use this checklist to keep things moving quickly:
- Confirm your internal EIN (from prior filings, payroll system records, or tax documents).
- Verify the legal business name your organization uses for federal tax purposes.
- Identify who is authorized to speak with the IRS about the business (this avoids delays).
- Document where you will store the replacement letter once received:
- Compliance folder (restricted access)
- Payroll implementation documentation
- Finance and tax records repository
How To Prevent A Repeat Scramble
Once you have the correct documentation, make it easy for future teams:
- Store the letter in two secure places (digital and physical).
- Restrict access, but ensure at least two roles can retrieve it (for example, payroll and finance).
- Add a note to your payroll runbook: “EIN verification letter location and last updated date.”
Resources & Further Reading
IRS: Lost Or Misplaced Your EIN— Employer identification number | Internal Revenue Service
Note: This information is for informational purposes only and does not constitute formal tax, legal, or compliance advice. Always consult with qualified tax advisors, legal counsel, and your organization's internal teams for guidance specific to your situation. Additional regulations may apply. For the most accurate and up-to-date information, refer to official government resources and regulatory agencies.
