A lender asks for your “SS-4 letter,” but the document in your files has a different name. Before you start another application, ask whether they need proof of your EIN. That is often what this request means. Form SS-4 is the application; CP575 and Letter 147C are EIN confirmation documents.
Already have an EIN but lost the letter? You need proof of the number you already have, not a new application. Depending on your business and account access, you may be able to download a digital CP575 through IRS Business Tax Account. Other options include calling for Letter 147C or requesting an entity transcript.
What Is an SS-4 Letter?
“SS-4 letter” is a common name for EIN paperwork, but it can mean two different things: the application you sent to the IRS or the notice the IRS issued afterward. Here is how to tell them apart:
| Document | What it does |
|---|---|
| Form SS-4 | Applies for an Employer Identification Number. A blank or completed application is not the same as an IRS confirmation notice. |
| Original CP575A-J | The original notice sent when the IRS assigned your EIN. The IRS cannot issue another copy of that original notice. |
| Digital CP575 | Proof of your existing EIN that eligible users can download through Business Tax Account. You can use it in place of the original CP575 series or Letter 147C. |
| Letter 147C | Written proof of an EIN you already have. You can request this letter from the IRS if you need confirmation. |
Before you search your files or call the IRS, ask: “Do you need my application, or a letter confirming my EIN?” The answer tells you which document to look for. IRS explanation of CP575.
SS-4 and EIN Letter Field Guide
What does an SS-4 letter look like?
Look for the IRS heading, your business name and address, and your EIN. An assignment notice also has a date and notice number, as you can see in the older CP575 example below. If you are looking at numbered questions from 1 through 18, you have Form SS-4, the application. The layout can change between versions, so use the document name to confirm what you have.
Form name, revision and EIN box
Form SS-4 requests an EIN. The EIN box at the top is for the number assigned to this entity, not your personal SSN. Use the current IRS form for a new application.
Keep in mind: This image is the December 2017 form. The current revision checked September 28, 2026 is December 2025.
Official IRS guidance | Open image
December 2017 illustration. Definitions follow the December 2025 IRS instructions; line 14 in this image is outdated. Current IRS Form SS-4 (PDF)
Starting a business without employees
An entity can need an EIN even without employees. The current table points to lines 1, 2, 4a through 8a; 8b and 8c if applicable; 9a; 9b if applicable; 10 through 14; and 16 through 18. Follow line 13’s instruction to skip line 14 if no employees are expected.
Official IRS guidance | Open image
December 2017 illustration. Several line references have changed. Definitions use the December 2025 table. Current IRS Form SS-4 (PDF)
IRS heading and return address
The heading identifies the issuing agency and the address on this historical sample. Follow the instructions on your own notice and current IRS contact guidance.
Official IRS guidance | Open image
Historical CP575A sample dated April 16, 2018, with placeholder business details. This is not the new digital CP575 layout. Current IRS Form SS-4 (PDF)
Form SS-4 application: all 28 explanations
header: Form name, revision and EIN box
Form SS-4 requests an EIN. The EIN box at the top is for the number assigned to this entity, not your personal SSN. Use the current IRS form for a new application.
Keep in mind: This image is the December 2017 form. The current revision checked September 28, 2026 is December 2025.
1: Legal name
Use the entity’s legal name as shown in its formation documents. A sole proprietor uses their individual legal name here and the business trade name on line 2.
2: Trade name or DBA
Enter the business name used publicly if it differs from line 1. A DBA does not create a separate legal entity.
3: Executor, trustee or care-of name
Identify the appropriate person receiving correspondence for the entity, such as an estate executor or a trust’s trustee.
4a: Mailing street address
Enter the mailing address for IRS correspondence, including the suite or P.O. box where applicable.
4b: Mailing city, state and ZIP
Complete the mailing location. For a foreign address, follow the instructions for city, province or state, postal code and unabbreviated country name.
5a: Physical street address
Use the physical address if it differs from the mailing address. Do not use a P.O. box here.
5b: Physical city, state and ZIP
Complete the physical location associated with line 5a. Follow the foreign-address instructions where applicable.
6: County and state
Identify the primary business location. County means the local administrative area, not the country.
7a: Responsible party
Name the individual who ultimately owns or controls the entity and its funds or assets. A formation service or nominee is not the responsible party merely because it submitted paperwork.
7b: Responsible party tax ID
Generally enter the responsible individual’s SSN or ITIN. A government entity may use an EIN for its responsible party. If the individual has no SSN or ITIN and is ineligible for one, the instructions allow foreign or N/A.
Keep in mind: Do not enter any tax ID in this guide. The international exception does not make an applicant eligible for the online EIN application.
8a: LLC status
Answer whether the applicant is an LLC or foreign equivalent. Legal structure and federal tax classification are different questions.
8b: Number of LLC members
Answered Yes on line 8a? Count the LLC members and enter that number here. If the owners are spouses in a community-property state, check the special rules in the IRS instructions first.
8c: LLC formed in the United States
If line 8a is Yes, indicate whether the LLC was organized in the United States. This is about where the LLC was formed, not the owners’ citizenship.
9a: Entity type and tax classification
Choose the applicable entity type. A domestic single-member disregarded LLC generally uses Other with the required description; a domestic multi-member LLC accepting default partnership treatment uses Partnership. Corporate elections have separate requirements.
Keep in mind: Checking Corporation or writing 1120-S does not itself make an S corporation election. Foreign-owned disregarded entities have specific wording and reporting rules.
9b: Place of incorporation
For a corporation, use the place shown in its incorporation records: a U.S. state or a foreign country. It may be different from where the business operates today.
10: Reason for applying
Choose one reason and provide the requested detail, such as starting a business, hiring employees or a banking purpose. Do not request another EIN simply because the existing letter is missing.
11: Start or acquisition date
Use the date the business began or was acquired, as applicable. Estates, trusts, foreign applicants and ownership changes have specific date rules in the instructions.
12: Closing month of accounting year
Enter the final month of the tax year. December is used for a calendar year. The correct year depends on the entity’s tax rules.
13: Expected employees
Look ahead over the next 12 months and estimate your largest headcount in each category: agricultural, household and other employees. Put zero in any category where you expect none. If you do not expect any employees, skip line 14.
14: Annual payroll return request
This line concerns requesting annual Form 944 filing when expected full-year employment tax liability is $1,000 or less, instead of quarterly Forms 941. Follow IRS notification and payroll filing instructions.
Keep in mind: The 2017 image shows an old $4,000 wage reference. The December 2025 form says generally $5,000, or $6,536 in a U.S. territory. These wage figures are not the tax-liability threshold and were already in the 2023 form.
15: First wage or annuity payment
Enter the first payment date, or the expected first date if applicable under the instructions. A withholding agent reports the first payment to a nonresident alien as directed.
16: Principal business activity
Select the one category that best describes the main activity. Explain the specific work or products on line 17.
17: Specific products or services
Describe what the business actually does, such as residential electrical installation or wholesale restaurant supplies. A useful description is more specific than services or sales.
18: Previous EIN
Has this applicant already received an EIN after applying for one? If so, select Yes and enter that number. A missing confirmation letter is not a reason to get another EIN.
designee: Third-party designee
This optional authorization lets the named person answer questions about this application and receive the EIN. Include the requested name, address, phone and fax information.
Keep in mind: Once the IRS gives that person the assigned EIN, this permission ends. It does not give them continuing access to your business tax account.
signature: Name, title, signature and date
An authorized signer declares that the application is true, correct and complete. The required signer depends on the entity, such as an owner, partner, officer or fiduciary.
contact: Applicant phone and fax
Provide the applicant’s contact information. If requesting a fax response, provide a usable fax number. IRS processing and verification rules still apply.
Do I Need an EIN? table: all 14 explanations
new: Starting a business without employees
An entity can need an EIN even without employees. The current table points to lines 1, 2, 4a through 8a; 8b and 8c if applicable; 9a; 9b if applicable; 10 through 14; and 16 through 18. Follow line 13’s instruction to skip line 14 if no employees are expected.
hire: Hiring employees
If the entity does not already have an EIN, complete the identifying information and relevant employment lines. The table lists lines 1, 2, 4a through 6, 7a and 7b, 8a, applicable 8b and 8c, 9a, applicable 9b, and 10 through 18.
Keep in mind: Hiring staff alone does not require a replacement EIN if the same entity already has one.
bank: Opening a bank account
When the EIN is needed only for banking, the table lists lines 1 through 5b, 7a and 7b, 8a, applicable 8b and 8c, 9a, applicable 9b, 10 and 18.
change: Changing the organization
A change of legal structure or ownership may require a new EIN. Complete applicable lines 1 through 18 when a new EIN is required. A name change or tax election alone does not automatically require one.
purchase: Buying an operating business
Complete applicable lines 1 through 18 if the applicant needs an EIN. Buying corporate stock can leave the same corporation and EIN in place; buying business assets is different.
trust: Creating a trust
Trusts other than the stated grantor-trust and IRA exceptions generally complete applicable lines 1 through 18. Some grantor trusts and IRA trusts still need an EIN under their specific filing rules.
pension: Administering a pension plan
When an EIN is needed for plan reporting, the current table lists lines 1, 3, 4a through 5b, 7a and 7b, 9a, 10 and 18.
Keep in mind: The 2017 image omits 7a and 7b here. Use the current form when filing.
foreign: Foreign applicant and withholding rules
This row addresses specified Form W-8, portfolio-withholding and treaty situations. The current table lists lines 1 through 5b, 7a and 7b (SSN or ITIN as applicable), 8a, applicable 8b and 8c, 9a, applicable 9b, 10 and 18.
Keep in mind: The old image says SSN or ITIN optional. Use the current responsible-party instructions, including the exception for someone ineligible for an SSN or ITIN.
estate: Administering an estate
An estate needing an EIN for Form 1041 uses lines 1 through 7b, 9a, 10 through 12, applicable 13 through 17, and 18 in the current table.
Keep in mind: The 2017 image ends the first range at line 6. Current guidance includes responsible-party lines 7a and 7b.
withhold: Acting as a withholding agent
This row concerns nonwage payments to foreign persons and Form 1042 obligations. The table lists lines 1, 2, applicable 3, 4a through 5b, 7a and 7b, 8a, applicable 8b and 8c, 9a, applicable 9b, 10 and 18.
agency: State or local reporting agency
An agency acting as a tax reporting agent for public-assistance recipients uses lines 1, 2, 4a through 5b, 7a and 7b, 9a, 10 and 18. An agency may also need an EIN for another reason, such as employees.
llc: Single-member LLC
Employment or excise tax reporting, an entity election, state requirements, or specified foreign-owned-entity reporting can create a need for an EIN. Complete applicable lines 1 through 18 and use the disregarded-entity instructions.
Keep in mind: A domestic disregarded LLC without employees or excise obligations does not always need its own EIN for federal income-tax reporting. A bank or state can still require one.
scorp: S corporation
Complete applicable lines 1 through 18 if a new entity needs an EIN to make its election. An existing corporation electing or revoking S status keeps its existing EIN.
notes: Footnotes and exceptions
The footnotes qualify the rows above. They cover entities without employees, reorganizations, stock purchases, trust exceptions, plan administrators, qualified intermediaries, government reporting agents, disregarded LLCs and existing corporations changing S status.
Keep in mind: Read page 2 of the current IRS form together with the separate instructions. A historical reference to a partnership termination is not a new 2025 or 2026 rule.
CP575 assignment letter: all 12 explanations
issuer: IRS heading and return address
The heading identifies the issuing agency and the address on this historical sample. Follow the instructions on your own notice and current IRS contact guidance.
date: Notice date
The date tells you when this notice was issued. The 2018 date in the sample is not a filing deadline or an expiration date for your own EIN.
ein: Employer identification number
The nine-digit EIN identifies the entity in IRS records. Match it with your business records before sharing proof with a bank or lender.
Keep in mind: The sample uses a placeholder number. Never copy it into your own application.
form: Form SS-4 reference
This identifies the application associated with the notice. The letter itself is not a completed Form SS-4.
notice: Notice number CP575A
The historical CP575A-J series confirmed assignment of an EIN. The new digital CP575 is a substitute verification notice, not a duplicate of this exact historical letter.
business: Business name and address
These details identify the entity receiving the EIN. Check for mistakes. Current address or responsible-party changes generally use Form 8822-B; business-name changes follow separate IRS instructions.
phone: Assistance number and correspondence
The notice provides an IRS contact number and instructions for written replies. Use official IRS contact information if you are unsure whether a notice is genuine.
assigned: EIN assignment and recordkeeping
This paragraph confirms that the IRS assigned an EIN and tells the business to retain the notice. It does not prove that the business has paid every tax or qualified for funding.
match: Use matching information
The notice explains why consistent EIN, name and address information matters. Use the correction process appropriate to your notice or current account change.
returns: Listed returns and due dates
The IRS lists expected filings based on the application. Review your actual notice with your tax preparer. The Form 1120 date shown here belongs only to this old sample.
classification: Tax classification paragraph
The notice’s classification reflects the information supplied. It is not a binding legal determination. Separate elections and the applicable tax rules govern classification.
election: S corporation election reminder
An EIN notice does not elect S corporation treatment. Eligible entities generally make that election on Form 2553 and must meet its requirements and timing rules.
How to Get a Copy of Your EIN Confirmation
Download a digital CP575
- Open the official IRS Business Tax Account page and check the eligibility rules for your business type and role.
- Sign in and select the appropriate business account.
- Open Tax Records, then find the notice that verifies your EIN.
- Download the CP575 and keep a secure copy with your permanent business records.
Being able to sign in does not necessarily mean you can download the notice. Partners and shareholders with limited access do not have the same permissions as a Designated Official with full access. There is also an important LLC exception: as of this review, an LLC reporting as a sole proprietor on Schedule C or Schedule F cannot use Business Tax Account.
Request Letter 147C by phone
Call the IRS Business and Specialty Tax Line at 800-829-4933 and ask for Letter 147C, EIN Previously Assigned. Regular hours are Monday through Friday, 7 a.m. to 7 p.m. in your local time. Alaska and Hawaii follow Pacific time. Have your business details available and be prepared to verify that you are authorized to receive the information.
Once the representative verifies your authority, ask how you can receive the letter. Confirm the delivery method and address with them rather than counting on email or delivery to a different address. IRS telephone assistance.
Consider an entity transcript
The IRS also lists an entity transcript as an EIN confirmation option. Check what the bank or lender will accept before ordering one. If you do not know your EIN, start with past tax returns, the original notice, or records from the bank where you opened the business account. Our EIN lookup guide explains those starting points.
What’s New With SS-4 in 2026?
Already have an EIN? The most useful 2026 change is a new way to get proof of it online. That is separate from applying for a number with Form SS-4. Here are the updates to know about:
- Downloadable EIN confirmation: The July 2026 IRS announcement added an EIN verification download for Designated Officials using Business Tax Account. For users who qualify, that means they can get the digital CP575 without making a phone request for Letter 147C. IRS July 2026 announcement.
- A digital substitute for older letters: You do not need the exact original letter to provide written EIN confirmation. The digital CP575 serves that purpose in place of a CP575A-J notice or Letter 147C. Your EIN stays the same, and the download is a substitute notice, not a reproduction of the original. IRS CP575 guidance.
- No separately labeled 2026 SS-4 revision found: As of September 28, 2026, the current IRS form and instructions are still dated December 2025. Use that current PDF when applying, not the historical 2017 illustrations in this guide. Current IRS form and instructions.
Before you sign in: Access depends on the entity and your account role. Not every business can use this download. If it is unavailable, check the IRS options for Letter 147C or an entity transcript. Check Business Tax Account eligibility.
Background: the December 2025 form revision
The current IRS download is Form SS-4, revision December 2025. The numbered application still runs from lines 1 through 18. The instructions’ What’s New section says fax numbers and mailing addresses were moved into the Apply by fax and Apply by mail sections. This is a change in where the instructions present that information, not a statement that every number or address changed.
Compared with the December 2023 form, the 2025 page 2 adds introductory guidance pointing readers to the separate instructions for application and submission details. Check the current IRS form page before filing.
What the older images can get wrong
The application and eligibility-table illustrations in the field guide are from 2017. On line 14, that application shows an older $4,000 wage reference. The 2025 form uses generally $5,000, or $6,536 in a U.S. territory, while retaining the $1,000 employment-tax-liability threshold. Those wage references already appeared in the December 2023 form; they are not a new 2025 tax threshold.
The current eligibility table also includes responsible-party lines that are missing from some rows in the 2017 image. The field guide definitions use current guidance and point out those differences. Use the current IRS PDF for an application.
Current processing guidance
The IRS currently says fax applicants who provide a fax number receive a cover sheet with their EIN, rather than a copy of Form SS-4 with the EIN written on it. Its approximate processing times are four business days by fax and four weeks by mail, but backlogs can cause delays. These are current service descriptions, not guaranteed delivery dates or changes we can date specifically to 2025.
IRS application and processing information. As of September 28, 2026, the IRS current-form page links to the December 2025 revision; we did not find a separately labeled 2026 SS-4 revision.
Need a New EIN Rather Than a Replacement Letter?
For a business that does not yet have an EIN, start with the official IRS application options. Applying directly through the IRS is free. If you are forming an LLC, corporation or partnership, complete the required state formation first.
Eligible U.S. applicants can apply online and save the assignment notice when the session is complete. Other applicants can use the current Form SS-4 by fax or mail. Telephone applications are available only to qualifying international applicants. Use one application method for the same entity to avoid duplicate EINs.
Looking for the application you already sent? Check your saved files or ask the accountant, attorney or service that prepared it. Starting another online EIN application will not retrieve the old one.
Download the current Form SS-4 | Read the filing instructions
Why EIN Documents Matter for Business Funding
A funder needs to know that the business on the agreement is the same business tied to the EIN. Your letter provides proof of your business’s EIN so they can compare the number and legal name with your application and funding agreement. If those details do not match, expect a request to explain the difference or correct the paperwork.
Can an EIN letter satisfy a proof-of-ownership requirement?
Sometimes the same letter can help with a funder’s proof-of-ownership documentation requirement. This is particularly relevant when it names the business’s sole member, although some funders may accept it without that wording after reviewing the rest of the application. It can come up on smaller deals, including those under $100,000. That is a funding-practice example, not an IRS rule or a cutoff every funder follows.
Ask your funder before relying on the letter alone. It verifies an EIN, but it does not establish who owns the business today or each owner’s percentage. You may still need an operating agreement or other ownership records. Use the funder’s secure document process when sending these records.
Keep the EIN notice with your formation documents and other permanent records. Having it ready can reduce requests for missing paperwork, but it does not guarantee approval or faster funding. You can review our small business loan options once you have the basic records together.
Common SS-4 and EIN Letter Questions
Can I get a copy of my SS-4 letter online?
If you mean proof of your EIN, eligible IRS Business Tax Account users can download a digital CP575 under Tax Records. It substitutes for the original CP575 series or Letter 147C, but it is not a copy of your submitted Form SS-4. For the application itself, check your saved records or ask the person who prepared it. If the online notice is unavailable, request Letter 147C from the IRS. IRS CP575 guidance.
Is Form SS-4 the same as an EIN letter?
No. Form SS-4 is the application. CP575 and Letter 147C confirm an assigned EIN. Ask which document is actually being requested.
Can I download my original CP575 again?
Not the original CP575A-J notice. The IRS does not reissue that original document. If your Business Tax Account access allows it, download the digital CP575 instead. You can also request Letter 147C to confirm the same EIN.
Should I apply for a new EIN if I lose the letter?
No. Losing the letter does not change your EIN. Get confirmation of the number you already have. A change in ownership or business structure is a separate question and may require a new EIN.
Can every LLC download a digital CP575?
No. It depends on how the LLC files taxes and your account permissions. At this review, an LLC that files as a sole proprietor using Schedule C or Schedule F is not eligible for Business Tax Account. Check the IRS eligibility page before trying to register.
Does an EIN letter prove S corporation status?
No. The EIN notice does not itself make an S corporation election. Form 2553 and the applicable election requirements are separate.
How do I update the address or responsible party?
Use Form 8822-B for address or responsible-party changes. A responsible-party change must be reported within 60 days. Business-name changes follow separate IRS procedures.
