The Catalogue

147C, Letter C-1 ¶2
The IRS EIN verification letter — the requested replacement when a CP 575 is lost; obtained by phone from the Business & Specialty Tax Line.

8822-B, Form B-5 ¶1 · C-2 ¶2
Change of Address or Responsible Party — Business. The instrument for both corrections.

101 / 102, reference numbers B-4 ¶1
Numbers the online application displays when it cannot complete an application in that session. The IRS publishes the procedure, not a decoding table.

6038A, Internal Revenue Code § D-1 ¶1
The reporting provision under which a foreign-owned disregarded entity is treated as a corporation for Form 5472 purposes.

7004, Form D-1 ¶3
Application for automatic extension; moves the pro-forma 1120 due date from April 15 to October 15 for a calendar-year entity.

Address of record B-3 n.4 · C-2 ¶2
The mailing address the IRS holds for the entity, set by SS-4 line 4 and changed on Form 8822-B.

April 15 D-1 ¶3
Regular due date of the pro-forma Form 1120 carrying Form 5472, for a calendar-year entity.

Business & Specialty Tax Line C-1 ¶2
800-829-4933 — the line that issues Letter 147C and answers EIN questions.

Care of (line 3) B-3 n.3
The executor, administrator, or trustee line of Form SS-4.

Cincinnati B-2 ¶1 · C-3 ¶2
Mailing destination for international SS-4 applications and for the account-closure letter.

CP 565 A-2 ¶1
The IRS notice confirming an ITIN assignment to an individual.

CP 575 C-1 ¶1
The EIN confirmation notice, issued once at assignment and never reissued.

Deactivation of an EIN C-3 ¶1
What the IRS does instead of cancelling an EIN: the number remains the entity's permanent number and is never reused or reassigned; the business account attached to it is closed by letter.

Designee, third-party B-1 ¶4
A person authorised on Form SS-4 to receive the EIN and answer questions about that one application. Not the responsible party.

Disregarded entity D-1 ¶1
An entity looked through for income-tax purposes; wholly foreign-owned, it is still a reporting corporation for Form 5472.

EIN A-1 ¶1
Employer Identification Number: the entity's nine-digit federal tax identification number.

EIN verification (bank) E-2 ¶1 — What the bank checks, and against what, when it “verifies” an EIN.

Fax route B-2 ¶1
Application route open to any applicant; IRS-stated timeframe about four business days, with a return fax number on the form.

Foreign-owned U.S. DE D-1 ¶2
The words the instructions direct across the top of the pro-forma Form 1120.

Form 5472 D-1 ¶2
Information return reporting transactions between a reporting corporation and its related parties.

Form SS-4 B-3
Application for Employer Identification Number — annotated line by line at REF B-3.

Form W-7 A-2 ¶1
Application for an ITIN, filed by an individual with a federal tax purpose who is not eligible for an SSN.

Founding list Desk §
The Reference Desk's pre-opening list: no charge, no pre-order, no promised date. Readers on it are written to first.

International phone route B-2 ¶1
267-941-1099 (not toll-free), for applicants whose principal place of business is outside the U.S.

ITIN A-2 ¶1
Individual Taxpayer Identification Number: an individual's federal tax-processing number. Expires after three consecutive years of non-use.

Legal name (line 1) B-3 n.1
The entity name exactly as the state recorded it; the name all IRS records are matched against.

Letter 147C — bank acceptance E-2 ¶1 — The IRS letter a bank accepts as evidence of the number and the name on file.

Letter 147C C-1 ¶1
See 147C, Letter.

Name control E-1 ¶2 · C-2 ¶1
The recorded name as the IRS matches it on filings; the reason a CP 575 misspelling is worth correcting.

Nominee B-1 ¶2
A person named as responsible party who does not truly own or control the entity. The IRS states nominees are not authorised to apply.

October 15 D-1 ¶3
Extended due date on a timely Form 7004.

Ogden, Utah D-1 ¶2
The mailing destination the Form 5472 instructions name for a foreign-owned disregarded entity's filing.

One EIN per day A-1 ¶4
The IRS limit: one EIN per responsible party per business day, across all routes combined.

Penalty, $25,000 D-1 ¶4
The amount the Form 5472 instructions state for failure to file when due and in the manner prescribed.

Principal place of business B-2 ¶3
The fact that, with the responsible party's numbers, decides which application routes are open.

Pro-forma Form 1120 D-1 ¶2
The carrier return for Form 5472: name, address, and items B and E only. Computes no tax.

Reference number B-4 ¶1
The number the online EIN application displays when it cannot complete an application in that session — a routing stop, not a denial. The published path that follows it is Form SS-4 by fax or mail.

Responsible party B-1 ¶1
The individual who ultimately owns or controls the entity, named at SS-4 line 7a.

Responsible-party change B-5 ¶1
Reported on Form 8822-B within 60 days of the change.

SSN A-2 ¶1
Social Security number: issued by the Social Security Administration to individuals. Not a business number.

State tax ID D-2 ¶1
Any state-issued account number — sales tax, withholding, unemployment. State-scoped; never a substitute for the EIN.

TIN matching E-1 ¶3 — The IRS pre-filing service by which an authorised payer validates a name-and-TIN pair.

Trade name (line 2) B-3 n.2
An operating name different from the legal name. It never replaces line 1 in IRS records.

Verification stamp Imprint
The dated stamp in each entry's Margin, stating source, revision, and next re-verification date. A stamp that cannot state all three does not render.