By Jake Lawson, LLC Formation Strategist
Look, let’s get one thing straight from the start: you can’t actually “delete” an EIN number. It’s like trying to un-birth yourself—the IRS keeps these numbers forever for their records. What you’re really doing is “closing a business account,” which essentially puts your EIN into retirement mode.
I’ve walked over 1,200 entrepreneurs through this process, and trust me, it’s simpler than most people think. No fancy lawyers needed, no expensive services—just a letter and a stamp.
When Should You Actually Bother Closing an EIN?
Here’s the real talk: closing an EIN is completely optional. I know plenty of successful business owners who just let their unused EINs collect digital dust. It’s like keeping an old gym membership card in your wallet—harmless but pointless.
But there are good reasons to officially close the account:
Close it if you want a clean slate. Maybe you’re pivoting your business strategy or you accidentally got two EINs for the same entity (happens more than you’d think). Closing the unused one prevents future confusion.
Close it if you’re dissolving your business entirely. While not required, it’s good housekeeping. Think of it as the final step in your business breakup.
Don’t bother if you might use it again. I’ve seen entrepreneurs close EINs only to start similar businesses months later. Save yourself the paperwork headache.
The Step-by-Step Process (No Bureaucratic Runaround)
Step 1: Handle Your Tax Obligations First
Before you even think about writing that cancellation letter, make sure you’re square with Uncle Sam. If you owe taxes for the current tax year, file them first. The IRS won’t process your closure request if you have outstanding returns.
This isn’t just a suggestion—it’s a hard requirement. I’ve seen people wait months for closure confirmation only to discover their unfiled return was the holdup.
Step 2: Download the Cancellation Letter Template
Forget trying to craft your own formal letter. I’m providing you with a proven template that gets results. The IRS has specific language they want to see, and this letter includes all the magic words.
What the letter needs to include:
- Your complete business name (exactly as it appears on your EIN confirmation)
- Your EIN number
- The reason for closure
- Your signature and date
- A request for written confirmation
Pro tip: If you still have your original EIN confirmation letter, make a copy and include it with your cancellation request. It speeds up processing time.
Step 3: Mail It to the Right Address
Here’s where people often mess up. The IRS Entity Department doesn’t accept faxes or emails for this process. It’s snail mail or nothing.
Send your letter to:
Internal Revenue Service
Mail Stop 343
Cincinnati, OH 45999-0023
Attn: BMF Entity Department
What BMF means: Business Master File. It’s just IRS-speak for their business records department.
Use certified mail if you want proof of delivery. It costs a few extra bucks but gives you peace of mind that your letter actually arrived.
What Happens Next (And How Long You’ll Wait)
The IRS promises to send confirmation within 45 days. In my experience, it’s usually closer to 30 days, but government timelines are about as reliable as weather forecasts.
If you don’t hear back within 45 days:
- Send another copy of your original letter
- Write “Second Request” at the top (handwritten is fine)
- Mail it to the same Cincinnati address
Still no response after 60 days? Time to pick up the phone.
When You Need to Call the IRS (And How to Do It Right)
Sometimes you need human intervention. The IRS business line is 800-829-4933, but here’s how to minimize your hold time suffering:
Call between 7:00 AM and 8:00 AM in your time zone. Everyone else calls during lunch break or after work. Be the early bird.
Tip: Typical IRS hold times range from 15 to 30 minutes. To minimize delays, it’s best to call as early as possible.
Phone navigation shortcuts:
- Press 1 (English)
- Press 1 (Employer Identification Number information)
- Press 3 (Other assistance)
What to tell them: “I mailed an EIN closure request on [date] and haven’t received confirmation. Can you check if it was processed?”
Expect 15-30 minute hold times even during optimal calling hours. Bring a good book.
Common Scenarios and What to Do
Scenario 1: “I Never Used My EIN”
This happens all the time. You got excited about starting a business, applied for an EIN, then life happened. Good news: no special steps needed. Just send the standard cancellation letter.
You don’t need to file any tax returns if there was zero business activity. Zero income, zero expenses, zero problems.
Scenario 2: “I Have Multiple EINs for the Same Business”
Usually happens when your registered agent “helpfully” applies for an EIN after you already got one yourself. Pick the EIN you’re actually using and cancel the other one. Easy fix.
Scenario 3: “I’m Selling My LLC”
Here’s where it gets interesting. If you’re selling the entire LLC entity (not just the assets), the EIN stays with the LLC. The new owner just needs to file Form 8822-B to change the responsible party.
If you’re selling assets only and dissolving the LLC, then yes, cancel the EIN after handling the dissolution.
Scenario 4: “I’m a Non-US Resident”
Same process, just use international mail. Nothing fancy required—the IRS processes these requests the same way regardless of where you live.
Red Flags and Common Mistakes
Don’t send multiple letters within 45 days. I’ve seen people send weekly follow-ups thinking it helps. It doesn’t. It just creates more paperwork for the IRS and potentially delays your request.
Don’t use the wrong address. There are multiple IRS addresses floating around online. Stick with the Cincinnati address I provided—it’s the current correct one.
Don’t forget about state-level obligations. Closing your EIN doesn’t automatically dissolve your LLC or corporation. Handle state dissolution separately.
Don’t panic if confirmation takes longer than expected. The IRS has been dealing with backlogs. As long as you sent the letter properly, it will eventually get processed.
After Your EIN is Closed: Now What?
Once you receive confirmation, file it somewhere safe. You might need it years later for various reasons.
Keep these documents:
- Original EIN confirmation letter
- Closure confirmation from IRS
- Copy of your cancellation request
- Any related tax returns
Update your records:
- Close any business bank accounts using that EIN
- Update or cancel business licenses
- Notify vendors, customers, or partners if relevant
- Cancel registered agent services (if applicable)
The Bottom Line on EIN Cancellation
Closing an EIN isn’t rocket science, but it does require following the IRS’s specific process. No shortcuts, no online forms, just an old-fashioned letter and some patience.
Most importantly, remember that this is completely optional. If you’re unsure whether you’ll need the EIN again, just leave it alone. There’s no annual fee or maintenance requirement for unused EINs.
Need More Help with Business Formation?
Look, I’ve been doing this for 15+ years, and EIN management is just one piece of the business formation puzzle. Whether you’re starting fresh or cleaning up past mistakes, the key is understanding the process before you need it.
Ready to form your next LLC the right way? Our state-by-state formation guides walk you through every step, from choosing the right state to getting your EIN on the first try. No upsells, no hidden costs—just straight answers from someone who’s been there.
Need immediate help with EIN issues? Our business formation experts are standing by. We’ve handled thousands of these cases and can guide you through the process step-by-step.
Jake Lawson is an LLC Formation Strategist and the founder of Llciyo.com. Over 15 years, he’s helped more than 1,200 entrepreneurs navigate U.S. business formation, from Delaware C-Corps to Wyoming LLCs. His no-nonsense approach cuts through the complexity to deliver actionable advice you can actually use.