Catalogue — REF A-1…E-2
- A-1 — EIN basics for non-residents
- A-2 — EIN vs. ITIN vs. SSN — the three numbers
- B-1 — Responsible-party rules
- B-2 — Application routes, compared
- B-3 — Form SS-4, annotated line by line
- B-4 — Reference numbers 101 and 102
- B-5 — When the responsible party changes
- C-1 — Lost CP 575 & the Letter 147C replacement
- C-2 — Wrong name or address on the CP 575
- C-3 — Closing an EIN — the IRS never cancels one
- D-1 — Form 5472 + pro-forma Form 1120
- D-2 — State tax IDs are not EINs
- E-1 — TIN matching and name control
- E-2 — How a bank verifies an EIN
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Wrong name or address on the CP 575
The notice arrived, and something on it is wrong. A misspelt name or a stale address on the IRS's record is not a cosmetic problem — it is the record every later filing and bank match is checked against. This entry separates the two defects, because they are corrected by different instruments.
Verified on November 5, 2026 against the IRS page “Employer identification number” and Form 8822-B and its instructions, cited in full at the foot of this entry.
§ 1 —First, read the defect correctly
The CP 575 prints what the IRS recorded from the SS-4: the legal name (line 1) and the mailing address (line 4). Compare it, character for character, against the formation document. Then place the defect: a name that differs from the legal name the state recorded, or an address that is wrong or has since changed. The two are not corrected the same way, and a Letter 147C corrects neither — it only reports the record as it stands (REF C-1).
Internal Revenue Service · Department of the Treasury
Legal name — as recorded from Form SS-4, line 1
SPECIMEN ENTITY LLC1
Employer identification number
XX-XXXXXXX (redacted specimen)
Address of record — as entered on Form SS-4, line 4
ADDRESS AS RECORDED — CORRECTED PER MARGIN N.22
The header is the whole correction problem in miniature: the name and the address are corrected by different instruments (§§ 2–3).
§ 2 —The address: Form 8822-B
A business mailing-address or location change is reported to the IRS on Form 8822-B, Change of Address or Responsible Party — Business — the same form that reports a responsible-party change (REF B-5).2 File it by mail to the address the form's instructions assign. Until the change is processed, IRS mail — including a mailed Letter 147C — goes to the old address of record, so the order of operations is: correct the address first, then request documents.
§ 3 —The name: written correction to the IRS
Where the recorded name itself is wrong — a transcription error from the application, not a later legal name change — the IRS's EIN guidance directs the entity to write to the IRS at the address where the entity files its return, explaining the correction and identifying the entity by its EIN, so the record can be amended.1 Enclose the evidence of the correct name: a copy of the formation document as the state recorded it. Keep the letter and its mailing record with the CP 575. This library states the route as the IRS publishes it; where a reader's case is a legal name change rather than an error, the reporting follows the return-filing instructions for the entity's form, and that distinction is one to confirm against the current IRS guidance for the entity type before writing.
§ 4 —Verifying the correction landed
After the correction has had time to process, request Letter 147C (REF C-1). The 147C prints the name and address currently on file: it is the cheapest proof that the record now reads as it should, and it is the document to give a bank whose name-match failed on the old spelling.
General information only, not tax advice. Where this page and an IRS source differ, the IRS source governs.
§Sources
- IRS, “Employer identification number” — https://www.irs.gov/businesses/employer-identification-number — consulted 2026-11-05.
- IRS, Form 8822-B, Change of Address or Responsible Party — Business (form and its instructions) — https://www.irs.gov/pub/irs-pdf/f8822b.pdf — consulted 2026-11-05.