The IRS does not delete an EIN. What you can do is ask the IRS to close the business account tied to that EIN. You do this by sending a letter that gives the business's legal name, EIN, address and the reason for closing. Before you write, file every return the business owes.
What "cancelling" an EIN really means
An EIN stays permanently assigned to the entity that received it. When you "cancel" it, the IRS closes the account and stops expecting returns for that business. This matters because an open account with no filings can lead to notices and penalties for returns you did not know were required.
When to close the account
- The company was dissolved and has no more activity.
- You got an EIN you never used (for example, a duplicate).
- The business was sold or merged and the old EIN is no longer needed.
If your company is still active, do not close the account. If you are closing the whole company, read how to dissolve an LLC first, since the order of steps matters.
Before you write to the IRS
- File all required returns for the business, including a final return. Mark the return "final" where the form has the box.
- File final payroll tax returns if you had employees, and pay any balance due.
- Settle outstanding tax balances.
- If the business is a corporation that adopts a plan to dissolve or liquidate, file Form 966 (Corporate Dissolution or Liquidation) as well.
How to ask the IRS to close the account
1. Write a letter
Include the complete legal name of the business, the EIN, the business address and the reason for closing the account. Have it signed by the authorized person.
2. Attach the EIN notice if you have it
If you still have the EIN assignment letter (CP 575 or 147C), include a copy. If you do not, say so in the letter.
3. Send it to the IRS
Mail it to the Internal Revenue Service, Cincinnati, OH 45999, which is the address on the IRS page for closing a business account. Check that page again before you send it. The IRS says it cannot close the account until all required returns are filed and all taxes owed are paid. Keep a copy and proof of mailing.
What happens next
The IRS usually sends a letter confirming that the account is closed. Keep this with your records. A closed account can still be audited for past years, so keep your tax records as long as your tax adviser recommends.
Common mistakes
- Closing the account before filing the final return.
- Assuming the state dissolution also closes the IRS account. It does not.
- Applying for a second EIN instead of using the one the entity already has.
Frequently Asked Questions
Can the IRS cancel my EIN?
No. You can only ask the IRS to close the business account. The number stays tied to that entity.
Do I have to close an unused EIN?
If you obtained an EIN but never used it, you can send a letter to explain that and ask the IRS to close the account, which avoids filing questions later.
Does dissolving my LLC cancel its EIN?
No. State dissolution and the IRS account are separate. You should ask the IRS to close the account after your final returns are filed.
Can I reuse my EIN for a new company?
Generally no. A new legal entity needs its own EIN. If you are unsure, see our guide to getting an EIN.
How long does the IRS take to close the account?
It varies, and you should allow several weeks for the confirmation letter.
Want help closing the account? See our EIN cancellation service.
