My business has two EINs. Which one do I keep, and how do I close the other?

Most duplicates come from thinking the first application failed, not knowing a number already existed, or assuming a change required a new number: a timed-out online session, an agent who already applied, a lost EIN, an S election. A few pairs that look like duplicates are actually normal, such as the owner's old sole proprietor EIN and the LLC's own EIN. Sort out which case you're in before you do anything.

Many people find out when they open a bank account, set up Stripe or Amazon, or file Form 5472, and notice two different EIN notices, or a platform says the name and tax ID don't match. The chart below lists the usual cases. Start at the top and find the row closest to yours.

Description: The left column is why there are two numbers, the middle says whether the second number should exist, and the right column is what to do.

Your situation	Should there be a second number?	What to do
The online session timed out or dropped, you thought it failed, and you applied again the next day	No	If neither number was used, keep the one you plan to use and write to the IRS to deactivate the other as a duplicate
A registered agent or formation service applied, and you applied again yourself	No	Get a 147C for both. Usually keep the one with returns, a bank account and platforms; fix its responsible party on Form 8822-B first
You lost the EIN and applied for a new one	No (a 147C was the fix)	Treat it as a duplicate and usually keep the original; deactivate the new one if it was never used
You applied for a new number when the LLC elected S or C corporation treatment	No	File Form 2553 or 8832 under the original EIN; deactivate the new one if unused; if returns went out under it, sort that out first
The company converted under state law, moved states (same tax classification) or survived a merger	Usually no	Keep the original. Only a new corporation created by a merger, or an entity that becomes a different kind for tax purposes, needs one
You had a sole proprietor EIN, then formed an LLC and got another	Two can be fine	Not a duplicate: the LLC is a separate legal entity. If the sole proprietorship has ended, file its final returns and then deactivate that number
A single-member LLC has employees or excise tax, so the LLC and the owner each have a number	Yes, two	Normal. Payroll and excise taxes must use the LLC's own EIN. Don't deactivate it
The responsible party is an agent's employee, a nominee, or someone you don't know	Not a duplicate issue	Correct it within 60 days on Form 8822-B to the individual who controls the entity; for a single-member LLC, the member on IRS records must sign
The CP 575 the agent sent looks wrong (several versions, different addresses)	Not necessarily a duplicate	Don't use it to open accounts. Confirm the number and the records with a 147C and rely on what the IRS sends

How does a timed-out online application create a second number?

• The session expires after 15 minutes of inactivity. The IRS online application has to be finished in one sitting and can't be saved.
• The number may already exist. Once the final step is submitted, the EIN is assigned. People close the page before downloading the CP 575, assume it failed, and apply again the next day.
• One per day. The IRS issues only one EIN per responsible party per day, so the second number usually comes from a later day.
• Don't apply again to check. If you're not sure the first one went through, call 800-829-4933 before you submit anything else.

The agent applied, and so did you

• The agent used its own address. The IRS mails the CP 575 to the address on the application. If that's the agent's address, you never see the original. The IRS manual itself notes that when a third party applies, the owner may not know a number was issued.
• The agent listed its own employee as the responsible party. That's a nominee, which isn't allowed. It has to be corrected (see below).
• The usual approach: keep whichever number already has returns, a bank account and platforms on it. Fix its responsible party and address, then deactivate the other one.

Thinking a change needs a new number

• S or C elections don't. An LLC that files Form 2553 or 8832 is changing how it's taxed and keeps its EIN.
• State conversions and moves. A state-law conversion that doesn't change the tax structure (for example, a corporation becoming an LLC that's still taxed as a corporation) keeps the EIN.
• Mergers. The surviving corporation keeps its number. Only a new corporation created by the merger needs one.
• For when a new EIN really is required, see the next section. For other company changes, see the guide at yclcpa.com/changes.

It depends on whether you've become a different taxpayer. A sole proprietor who incorporates or forms a partnership, a corporation that becomes a partnership or sole proprietorship, a partnership that incorporates, or a corporation with a new state charter needs a new EIN. A name or address change, an LLC's S or C election, a state conversion that keeps the same tax structure, and the surviving company in a merger don't.

• A sole proprietor EIN and an LLC EIN aren't duplicates. They belong to different taxpayers. If the sole proprietorship has closed, file its last payroll and income returns, then write to deactivate that number.
• Ask before applying "just in case." If you're unsure, call the IRS or a CPA first.

The IRS treats two numbers as two taxpayers. If the unused number has filing requirements, past-due notices keep coming. Returns filed under the wrong number don't match the account. Banks, Stripe, Amazon, PayPal and state tax agencies may flag the mismatch or withhold. And for a foreign-owned single-member LLC, a Form 5472 filed under the wrong number or not at all carries a $25,000 penalty per form.

• Past-due notices: if the application set up Form 941 or 1120 filing requirements, the IRS expects those returns. Without them you get CP259-type notices, one per form and period. Even with no activity, you have to respond.
• Mismatched accounts: payroll deposits on number A and Form 941 on number B, or Form 5472 under one number and the platform's 1099-K under the other. To the IRS, one account is missing returns and the other has unexplained money.
• Form 5472 penalties: a foreign-owned single-member LLC files a pro forma 1120 with Form 5472 every year, and each missed form starts at $25,000 (see the guide at yclcpa.com/5472). With two numbers, "I thought the agent filed it" and "it went under the other number" are the common failures.
• Platforms and banks: Stripe, Amazon and PayPal match the name and EIN against IRS records. A mismatch can mean resubmitting tax information, payout holds or 24% backup withholding.
• State accounts: state withholding, sales tax and unemployment accounts (in North Carolina, NCDOR and DES) need to sit under the same EIN as your federal filings.
• It only gets harder. The longer you wait, the more accounts you have to move.

Ask the IRS for a Letter 147C (EIN Previously Assigned). It shows the name, address and EIN on IRS records. The owner can call 800-829-4933 and, after identity checks, have it faxed or mailed. A tax professional with a Form 2848 can call the Practitioner Priority Service at 866-860-4259 and have the 147C faxed directly to them.

• 800-829-4933: Monday to Friday, 7 a.m. to 7 p.m. local time (Alaska and Hawaii follow Pacific time). The IRS gives the number only to someone authorized, such as the sole proprietor, a partner, a corporate officer or an LLC member. A mailed 147C generally arrives in 10 to 14 business days, at the address on IRS records.
• Where the letter goes: if the address of record is an agent's or registered agent's address, you may never see it. Owners overseas usually authorize a CPA on Form 2848, who calls PPS and has the letter faxed.
• One Form 2848 per EIN: two numbers are two accounts on IRS systems, so sign one for each. You can submit online at IRS.gov/Submit2848, which accepts electronic signatures. The IRS works them in the order received, which can take days or weeks; check its processing status page.
• Business Tax Account: since summer 2026, designated officials of some businesses can download a digital CP 575 that can be used in place of a 147C. Only certain entity types are supported (C corporations, S corporations, partnerships and others); LLCs filing as sole proprietors aren't yet, so a foreign-owned single-member LLC probably can't use it.
• Look on your own, too: past returns, IRS letters, bank account records, state tax registrations and platform tax settings may all show an EIN. List every number you find and check each one.

The IRS manual (IRM 21.7.13.6.3) says: if neither number has returns, keep the one the taxpayer prefers; with no preference, keep the one with a Form 941 requirement, and otherwise the earliest assigned. If only one has returns, keep that one. If both have returns, the IRS Entity function consolidates the accounts. In practice, keep the number your bank, Stripe, platforms and state accounts already use, so less has to move.

• Consolidation: the IRS Entity function moves the records from the extra number onto the one you keep and generally sends a CP 209 when it's done. If the names don't match (for example, an agent's typo), it can't merge them until the name is corrected.
• The IRS has the final say. You can state which number you want to keep and why; the IRS decides.
• Fix the keeper first. Get its name, address and responsible party right before deactivating the other number. Until then, the other number is your fallback.

The responsible party must be the individual who ultimately owns or controls the entity (government entities aside). Nominees can't apply for an EIN and shouldn't be listed on Form SS-4. To correct it, file Form 8822-B; a change of responsible party must be reported within 60 days. For a single-member LLC, a caution in IRM 3.13.2.4.8.2 says the form must be signed by the single member listed on IRS records. If the new responsible party signs, the IRS rejects it for a corrected signature.

• Who qualifies: usually the LLC member, the principal officer or a partner, and it has to be a real person. Since May 13, 2019, you can't list a person or entity using an EIN. If the responsible party doesn't have and isn't eligible for an SSN or ITIN, no number is required.
• Who signs Form 8822-B: an owner, officer, general partner, LLC member-manager or authorized representative. A representative attaches a copy of the Form 2848. The IRS won't make a responsible party change requested by an unauthorized third party.
• The single-member LLC rule: the member on IRS records signs. The IRS manual also says articles of organization showing the new owner can be used to validate the new responsible party.
• If the member on IRS records is the agent's employee and can't be reached: there's no standard form for this. In practice, a representative with a Form 2848 writes to the IRS with the state formation documents, the operating agreement and your ID or ITIN, and asks for a correction. The IRS decides, and there's no guarantee.
• Where to mail it: based on the old business address. Eastern states such as North Carolina go to Kansas City, MO 64999; western states such as Wyoming and addresses outside the U.S. go to Ogden, UT 84201-0023 (check the current form). Processing is generally 4 to 6 weeks.
• Change the address at the same time: the same form can move the mailing address off the agent's address to yours or your CPA's ("C/O").

The CP 575 is the notice the IRS issues with a new EIN, and the original can't be reissued. If the PDF you got comes in several versions, the name or address changes between them, or it doesn't look like a normal IRS notice, don't use it to open accounts or file returns. Ask the IRS for a 147C and rely on that.

• A PDF isn't a red flag by itself. An online application produces the CP 575 as a PDF on the spot. What matters is the content: whether the name, address and responsible party match what you know, and whether there's more than one version.
• The 147C is the authority. It's generated from IRS records and shows what the IRS has on file today.
• If they don't match: check the IRS records, then decide whether to correct the number or treat it as a duplicate. Don't apply for a fresh number to "start over."
• If you never applied: when someone gets a CP 575 they didn't request, the IRS first checks whether a family member, accountant or other third party applied for a legitimate reason. Real identity theft goes through the IRS business identity theft process.

The IRS can't cancel an EIN, but it can deactivate one. Send a letter with the entity's EIN, legal name, address and the reason, plus a copy of the EIN assignment notice (CP 575) if you have it, to an address on the IRS deactivation page. If you made tax payments, owe tax or received a notice to file, you must file the returns and pay first.

• What to write: the EIN to deactivate, the legal name and address, and a clear reason, such as "This EIN was assigned in error as a duplicate. The entity's correct EIN is XX-XXXXXXX. Please deactivate this number." Attach a copy of the CP 575 or 147C, and have someone authorized sign.
• Where to send it: the IRS page lists Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201, without saying which applies when. Check the page again before you mail and keep proof of mailing.
• A number that was never used: the IRS manual says that when a taxpayer explains the business never opened or the EIN was requested by mistake, the IRS removes the number from its records and sends Letter 696C.
• A number with returns: file a final return (marked "final") first, or ask the IRS to consolidate it into the number you're keeping.
• Deactivated isn't erased. The number is never given to anyone else. Any later filing goes under the number you kept.

For a single-member LLC formed by a foreign owner in Wyoming, Delaware or another state, the classic case is one EIN from the formation agent and one the owner got later. The order: sign Form 2848, find out what the IRS has on both numbers, make sure the keeper can be corrected, then deactivate the other, and finally move the bank, platforms and Form 5472 onto one number.

Description: Work from top to bottom, finishing each step before the next. The right column lists what to watch for.

Step	What to do	Watch for
1. Sign Form 2848	You sign as the LLC's member, one form per EIN, authorizing a licensed CPA; online submission accepts e-signatures	Processed in order received; days to weeks
2. PPS call and 147C	The CPA calls PPS at 866-860-4259, checks each number's name, address and responsible party, and has the 147C faxed	If the member on IRS records isn't you, PPS may not discuss the account; then it's done in writing
3. Decide which to keep	Apply the IRS rules on returns, then look at where the bank, Stripe, Amazon and state accounts sit	If both have returns, the IRS must consolidate
4. Correct the keeper	If you're the member on IRS records, you sign Form 8822-B for the responsible party and address; if it's an agent or nominee, the CPA writes with the formation documents	Usually 4 to 6 weeks; the IRS decides
5. Fallback	If that fails, keep the number you applied for, correct its name and address, and move the bank and platforms to it	Don't deactivate the old number until the move is done
6. Deactivate the extra number	Write to the IRS with a copy of the CP 575 or 147C and the reason	A number with returns needs a final return or consolidation
7. One number from now on	File the pro forma 1120 and Form 5472 under the keeper only; update the bank, platforms and state accounts	Each missed Form 5472 starts at $25,000

Example (hypothetical numbers, to show the method): Mr. Wang lives in Shenzhen and isn't a U.S. person. In March 2024 he formed a single-member Wyoming LLC through a formation service.

How to work through it:

1. Authorize and look it up: Mr. Wang signs two Forms 2848, and the CPA calls PPS for a 147C on each. A shows the service's employee as responsible party; B shows Mr. Wang.
2. Pick the keeper: A already has the 2024 return, the bank and Stripe, so under the IRS rules and in practice A is the one to keep.
3. Correct A: the member on IRS records for A is the service's employee, so a Form 8822-B signed by Mr. Wang would come back. First ask the service to have that employee sign. If that's not possible, the CPA writes to the IRS with the Wyoming formation documents, the operating agreement and Mr. Wang's ID and asks for a correction.
4. Fallback: if the IRS won't correct A, keep B instead. Move the bank and Stripe to B, and ask the IRS to consolidate A's 2024 filing into B rather than refiling it under B. Don't deactivate A until the move is finished.
5. Deactivate and line up: once the keeper is correct, write to deactivate the other number, and update Amazon (or the bank and Stripe) to the keeper. File the 2025 pro forma 1120 and Form 5472 under the keeper as soon as possible. If 2025 and 2026 both go unfiled, the starting penalty is 2 × $25,000 = $50,000.

First decide whether the two numbers are really duplicates, then look at which one is already in use.

• Case A: Neither number has been used. Keep the one you plan to use (usually the one the bank has) and write to the IRS to deactivate the other as a duplicate.
• Case B: One number has returns and a bank account; the other was only used for a platform. Keep the one with returns, confirm its name, address and responsible party, move the platform to it, then deactivate the other.
• Case C: Both numbers have returns. Stop filing under both. Write to say which one to keep and ask the IRS to consolidate; fix any name mismatch first.
• Case D: The keeper lists an agent or nominee as responsible party. If the member on IRS records can sign, they sign Form 8822-B. If not, an authorized representative writes with the formation documents. If that fails, switch to the number you applied for yourself.
• Case E: It's not really a duplicate (sole proprietor and LLC, or an LLC with employees). Both numbers have a job; don't deactivate either. If the sole proprietorship has ended, file its final returns and then deactivate that number. For forming a company and getting an EIN, see the guide at yclcpa.com/llc.