When you first discover or suspect the IRS may have outdated or incorrect information on file concerning your business entity, you should first verify what the IRS actually has on file.
The first thing you may want to do is see what the IRS has on file for you. Ask the IRS to search for your EIN by calling the Business & Specialty Tax Line at (800) 829-4933. The hours of operation are 7:00 a.m. – 7:00 p.m. local time, Monday through Friday. An IRS representative will ask you for identifying information about the entity (e.g. name, EIN, address, etc.) and confirm what information the IRS has on file. They can also provide you with instructions on how to correct any mistakes or inaccurate information.
Be sure to specifically ask the IRS representative what Type of entity was checked on section 9a. This is where you need to make sure the “Church or church-controlled organization” checkbox was selected.
Just remember that the IRS will only speak to an “authorized person” with regards to the account. Examples of an authorized person include, but are not limited to, a sole proprietor, a partner in a partnership, a corporate officer, a trustee of a trust, or an executor of an estate. If necessary, you can submit a signed Form 2848 (Power of Attorney) to authorize an attorney, accountant, or other representative to address the issue on your behalf with the IRS. Not a big deal, but it does require some additional time and effort to jump through that extra hurdle.
Unfortunately, the IRS does not currently have a form in place to change the previously filed information associated with the business entity’s EIN. To update the information the IRS has on file, one should submit a letter (on company letterhead if possible) to the appropriate IRS office with the following information:
- The responsible party’s full legal name;
- The responsible party’s Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN);
- The business or entity’s full legal name;
- The business or entity’s employer identification number (EIN);
- The business or entity’s mailing address; and
- The information associated with the EIN number that needs to be changed.
Where you send your request depends on where you reside.
|If your principal business, office or agency, or legal residence in the case of an individual, is located in:||Mail or Fax Form SS-4 to:|
|One of the 50 states or the District of Columbia||Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999
|If you have no legal residence, principal place of business, or principal office or agency in any state:||Internal Revenue Service
Attn: EIN International Operation
Cincinnati, OH 45999
Fax: 855-215-1627 (within the U.S.)
Fax: 304-707-9471 (outside the U.S.)
The IRS will send a letter confirming receipt of the updated information. If you have not received a confirmation letter within 60 days, you should mail a copy of the original letter (titled “Second Request”) to the same address.
If you find that you need to send an EIN Correction Letter to the IRS, please contact your 508 Compliance Specialist so they can provide you with the appropriate letter.