What these letters are about We are addressing, or need more information about, your business, estate, or trust entity. This is needed to verify information reported on your Form SS-4, Application for Employer Identification Number (EIN). What you should know Failure to timely respond or update the entity information will delay processing of returns filed, issuance of refunds or applying overpayments to next year’s estimated tax, if applicable. Due to coronavirus (COVID-19), it is taking us longer than 180 days to process responses. For faster processing, fax your information to the fax number in the letter using either a fax machine or an online fax service. Protect yourself when sending digital data by understanding the fax service’s privacy and security policies. Do not mail us your response if you have faxed it. What you need to do if you received a Letter 5263C or Letter 6042C If you were or are affiliated with the entity: Answer all the questions in the letter and provide the information requested within 30 days from the date of the letter. If the letter is for an estate, send a copy of the deceased individual’s death certificate with your reply. If the letter is for a trust, send a copy of the Certificate of Trust document or the title and completed signature pages from the trust documents with your reply. If you’re not affiliated with the entity, or you’re not the responsible party: Select the correct statement on the letter indicating no affiliation and provide your name. Return the letter to us within 30 days from the date of the letter. If the responsible party we have on file for the entity has changed, submit Form 8822-B, Change of Address or Responsible Party-Business PDF. What you need to do if you received Letter 6217C If we confirmed we received your response to Letter 5263C or Letter 6042C, you do not need to take any action. We’ll contact you within 180 days if we have questions. If we requested more information about your business, estate, or trust, provide the information requested in the timeframe provided on the letter. If we notified you that the employer identification number (EIN) information on file is not correct, submit Form 8822-B, Change of Address or Responsible Party-Business. IRS regulations require EIN holders to update responsible party information within 60 days of any change by filing Form 8822-B, Change of Address or Responsible Party - Business PDF. It’s critical the IRS has accurate information in cases of identity theft or other fraud issues related to EINs or business accounts. Data around the "responsible parties" for business-type entities is often outdated or incorrect, meaning the IRS doesn’t have accurate records of who to contact. All EIN applications (mail, fax, electronic) must disclose the: Name and taxpayer identification number (Social Security number, individual taxpayer identification number or EIN) of the true principal officer, general partner, grantor, owner or trustor The IRS defines the responsible party as the individual or entity who "controls, manages, or directs the applicant entity and the disposition of its funds and assets." Unless the applicant is a government entity, the responsible party must be an individual, not an entity. If there is more than one responsible party, the entity may list whichever party the entity wants the IRS to recognize as the responsible party. Refer to IRS: Businesses, charities, others with Employer Identification Numbers must update responsible party information within 60 days of any change for additional information. Frequently asked questions What will happen after I provide my response? We’ll contact you within 180 days if we have questions. If not, no action is required. It will take about 9 weeks to make a determination and process any returns once we’ve reviewed your response. What should I do if there's been a change of address or responsible party for the business, trust or estate? Submit Form 8822-B, Change of Address or Responsible Party – Business PDF. What should I do if I think I could be a victim of identity theft? You can read Publication 5027, Identity Theft Information for Taxpayers PDF. What should I do to protect my business and prevent data loss? Review Identity Theft Information for Businesses. Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions Need help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
