You cannot truly cancel an EIN. The IRS never deletes or reuses a 9-digit EIN once assigned. It closes the business account instead. You mail 1 signed letter to the IRS to close it, and the number stays on file at $0 forever.
An EIN is permanent. The IRS never cancels, reassigns, or reuses the 9-digit number, so "canceling" means closing the business account tied to it. Mail 1 signed letter to Internal Revenue Service, Cincinnati, OH 45999 with the entity's legal name, the EIN, the business address, and the reason for closing. Attach the CP-575 assignment notice if you kept it, or a 147C if you lost it. File every final return first: Form 1120, 1120-S, or 1065, plus a final 941 and 940 for employers. The IRS charges $0. An unused EIN needs no letter and carries no penalty.
Canceling an EIN means closing the IRS business account attached to the number. The 9-digit EIN is never deleted or reused. The IRS keeps it permanently assigned to your entity, even after the account is closed and the business ends.
An EIN, also called a Federal Tax ID, works like a Social Security Number for a business. The IRS issues about 5 million EINs each year and each ties to 1 legal entity for life. Under 26 U.S.C. 6109, that number is a permanent federal identifier, not a license you surrender. See what is an EIN number for the full definition.
So the real task is closing the tax account, not erasing the EIN. You send 1 letter to the IRS, file every final return, and the account moves to closed. The 9 digits stay on file so old returns and the CP-575 keep pointing to a real entity. To recover the number itself, use the EIN number lookup hub.
No. The IRS states plainly that it cannot cancel an EIN. Once assigned, the 9-digit number is never reused or reassigned to another taxpayer. The most you can do is close the business account, which the IRS handles at $0.
This surprises people who expect a cancellation form like a driver-license surrender. There is no such form. There is no online cancel button and no phone cancellation. The EIN exists in IRS records permanently so that historical filings under it stay valid decades later.
| What people expect | What the IRS actually does |
|---|---|
| Delete the EIN | Keeps all 9 digits on file forever |
| Cancel it online | No online cancel; mail 1 letter |
| Reuse it for a new business | Never reassigned; file a new SS-4 |
| Pay a fee to cancel | Closes the account at $0 |
Source: IRS "Canceling an EIN — Closing Your Account," verified August 2026.
You have 2 paths. Close the account with a letter when the entity filed returns or held obligations. Abandon an unused EIN, sending no letter, when you never filed a single return. Both leave the 9-digit number permanently on file.
Closing the account tells the IRS to stop expecting returns under the EIN. That prevents future notices and the penalties that ride on a missed filing. Abandoning suits an EIN that never touched a tax form, since the IRS has nothing to close.
| Path | When it fits | Action |
|---|---|---|
| Close the account | Entity filed any return or had an obligation | Mail the letter |
| Abandon the EIN | Never filed 1 return, never used the number | No letter required |
| Keep it dormant | Business paused, may resume in 1 to 2 years | Do nothing; reuse the same EIN |
A paused business keeps its EIN and restarts on the same 9 digits later, so do not close the account if you may reopen. There is no cost to leave an EIN dormant. Read the difference in status on the check EIN application status page.
Mail 1 signed letter to Internal Revenue Service, Cincinnati, OH 45999. State the legal name, the 9-digit EIN, the business address, and the reason for closing. Attach the CP-575 if you kept it. File all final returns first, then the IRS closes the account at $0.
The IRS takes account closures by mail only. There is no online or phone route. Follow these 5 steps, and use certified mail so you hold proof of delivery. International filers without US mail access reach the IRS at 267-941-1099 to confirm the process.
| Step | Action | Detail |
|---|---|---|
| 1 | File every final return | Form 1120, 1120-S, or 1065; 941 and 940 |
| 2 | Write the closure letter | Legal name, EIN, address, reason |
| 3 | Attach the CP-575 | Or a 147C if the CP-575 is lost |
| 4 | Mail to the IRS | Cincinnati, OH 45999, certified mail |
| 5 | Keep your records | Hold the receipt 45 days or more |
The IRS charges $0 for the closure. Certified mail adds about $4 to $9 in tracking, and standard postage runs $1.55 to $30 by weight. The CP-575 is the original notice from the EIN confirmation letter; keep it with the letter you send.
The letter needs 4 details: the entity's complete legal name, the 9-digit EIN, the business mailing address, and the reason for closing the account. Sign it, and attach the CP-575 assignment notice when you still hold it.
The legal name must match the name the IRS printed on line 1 of your original Form SS-4 and on the CP-575. A mismatch stalls the closure while a clerk hunts for the account. Write the EIN in the 2-digit, hyphen, 7-digit format, for example 12-3456789.
| Line item | What to write | Why it matters |
|---|---|---|
| Legal name | Exact name from line 1 of SS-4 | Locates the 1 correct account |
| EIN | All 9 digits, as 12-3456789 | Identifies the account to close |
| Business address | The mailing address on file | Confirms the entity to the IRS |
| Reason | Why the account should close | Documents intent to stop filing |
| CP-575 | Attach the original if kept | Speeds the account match |
If the CP-575 is lost, the IRS never reprints it. You request a 147C verification letter instead, which prints the same 9-digit EIN. The full request sits on the EIN confirmation letter page. Either letter proves the EIN to a reviewer.
File every return the entity owes, each marked final. A corporation files Form 1120; an S-corp files 1120-S; a partnership files 1065. Employers add a final Form 941 and Form 940. The IRS will not close an account with 1 return outstanding.
The final-return checkbox on each form tells the IRS this is the last filing under the EIN. Skip it and the account stays open, generating notices. A sole proprietor closes by reporting the final Schedule C on the personal Form 1040, since a sole prop and its owner share 1 tax identity.
| Entity | Final income return | Also file if employer |
|---|---|---|
| C corporation | Form 1120, final box | Form 941 and Form 940 |
| S corporation | Form 1120-S, final box | Form 941 and Form 940 |
| Partnership or multi-member LLC | Form 1065, final box | Form 941 and Form 940 |
| Sole proprietor | Schedule C on Form 1040 | Form 941 and Form 940 |
| Nonprofit | Form 990, final box | Form 941 and Form 940 |
Source: IRS closing-a-business checklist and Form SS-4 instructions, verified August 2026.
Nothing bad. An unused EIN sits dormant on IRS records with no penalty and no annual fee. If you never filed a return under it, you owe no final return and no closure letter. The 9-digit number stays permanently assigned to the entity.
The IRS charges $0 to hold an EIN and bills nothing yearly to keep it. A number issued for an LLC that never opened simply lingers, tied to a business that never traded. You still may send the closure letter for a tidy paper trail, though no rule forces it.
The risk is not the dormant EIN itself; it is an open account expecting returns. If you once filed even 1 return under the EIN, the IRS expects filings until you close the account. When in doubt, send the letter. To confirm the number is valid first, run a verify an EIN check.
Mail the letter to Internal Revenue Service, Cincinnati, OH 45999. There is 1 address for closing a business account, and no street number is needed. Use certified mail, about $4 to $9, so you hold proof of delivery.
The ZIP code 45999 routes to the IRS service center that processes account closures. Do not send the letter to the fax lines used for new EINs, 855-641-6935 in the US or 855-215-1627 abroad; those handle Form SS-4 applications, not closures. Questions on the account go to the Business and Specialty line at 800-829-4933.
| Purpose | Where it goes |
|---|---|
| Close the business account | Internal Revenue Service, Cincinnati, OH 45999 |
| Apply for a new EIN by fax, US | 855-641-6935 |
| Apply for a new EIN by fax, non-US | 855-215-1627 |
| Account questions, US | 800-829-4933 |
| Account questions, international | 267-941-1099 |
Source: IRS "Canceling an EIN — Closing Your Account," verified August 2026.
One reference table for every fixed value an EIN closure relies on: the mailing address, the letter contents, the final returns, and the IRS contact lines. Business days exclude the roughly 11 US federal holidays.
| Reference | Value |
|---|---|
| Can the IRS cancel an EIN? | No, never reused |
| What the IRS closes instead | The business account |
| Digits in an EIN | 9 |
| IRS fee to close the account | $0 |
| Closure method | 1 mailed letter |
| Mailing address | Internal Revenue Service, Cincinnati, OH 45999 |
| ZIP code | 45999 |
| Letter must include | Legal name, EIN, address, reason |
| Attach if available | CP-575 assignment notice |
| Replacement for a lost CP-575 | 147C letter |
| Legal-name line on SS-4 | Line 1 |
| Corporation final return | Form 1120 |
| S-corp final return | Form 1120-S |
| Partnership final return | Form 1065 |
| Sole-proprietor final report | Schedule C on Form 1040 |
| Nonprofit final return | Form 990 |
| Final employment tax return | Form 941 |
| Final FUTA tax return | Form 940 |
| Certified-mail cost | About $4 to $9 |
| Standard postage range | $1.55 to $30 |
| IRS Business & Specialty line | 800-829-4933 |
| IRS international line | 267-941-1099 |
| IRS fax, new EIN, US | 855-641-6935 |
| IRS fax, new EIN, non-US | 855-215-1627 |
| New-EIN fax turnaround | 4 to 7 business days |
| New-EIN mail turnaround | 6 to 11 weeks |
| New EINs issued per year | About 5 million |
| Governing EIN statute | 26 U.S.C. 6109 |
| Corporate tax rate | 21 percent |
| Self-employment tax | 15.3 percent |
| Non-US entity form | 5472 |
| einnumber.co filing price | $67 Standard, $97 Fast |
Sources: IRS "Canceling an EIN — Closing Your Account," IRS Form SS-4 instructions, 26 U.S.C. 6109, verified August 2026.
9 more questions on closing an EIN account. Every IRS route costs $0. You cannot cancel the 9-digit number itself; you close the account with 1 letter to Cincinnati, OH 45999 after filing every final return.
No. The IRS never cancels, deletes, or reuses an EIN. The 9-digit number stays permanently assigned to your entity for life. What the IRS does cancel is the business account tied to that EIN. You mail 1 letter to close the account, and the EIN itself remains on file at $0 forever.
Mail a signed letter to Internal Revenue Service, Cincinnati, OH 45999. Include the entity's exact legal name, the 9-digit EIN, the business address, and the reason for closing. Attach the CP-575 assignment notice if you kept it. The IRS closes the account at $0 once all final returns are filed.
No. The IRS charges $0 to close a business account, the same $0 it charges to issue an EIN. Only postage costs money, from $1.55 to about $30 for certified mail. Any website charging a fee to cancel an EIN is a paid service, never the IRS, which runs the process for free.
An unused EIN needs no cancellation. If you never filed a return and never used the number, the EIN sits dormant on IRS records with no penalty and no annual fee. You still send the account-closure letter for a clean record. The 9-digit number stays assigned to the entity permanently.
File every return the entity owes. A corporation files Form 1120 marked final; an S-corp files 1120-S; a partnership files 1065. Employers file a final Form 941 and Form 940. A sole proprietor reports on Schedule C with Form 1040. The IRS will not close the account with 1 return outstanding.
No. An EIN belongs to 1 entity for the life of that entity and is never transferred to a new owner or a new business. A buyer of your company applies for a fresh EIN using Form SS-4. Even after the account closes, the IRS keeps the original 9-digit number permanently on file.
Send the letter to Internal Revenue Service, Cincinnati, OH 45999. There is 1 address for closing a business account, and no street number is required. Use certified mail, which costs about $4 to $9, so you hold proof of delivery. The IRS does not take EIN cancellations by phone or online.
The IRS gives no fixed timeline for closing a business account, unlike the 4 to 7 business days a faxed EIN takes to issue. Mail travels 1 to 2 weeks, then processing follows. Keep the CP-575 and your certified-mail receipt until the account shows closed, which can take 45 days or more.
Closing the IRS account is separate from dissolving the LLC with your state. You file articles of dissolution with the state, file the final Form 1065 or 1120, then mail the account-closure letter to the IRS. All 3 steps are distinct. The 9-digit EIN stays assigned to the entity after every step.