How to Cancel an EIN in 2026 (Close Your IRS Business Account): Letter Template and Steps

You cannot cancel an EIN. The IRS assigns each Employer Identification Number permanently and never reuses it. What you can do, and should do when a business closes, is ask the IRS to close the business account linked to the EIN. That is done with a short letter mailed to the IRS in Kansas City or Ogden after your final tax return is filed.

It takes ten minutes to write and it stops the IRS from expecting returns from a company that no longer exists.

At a glance

• What you are doing: closing the IRS business account, not cancelling the number
• How: a signed letter by mail (no online form, no fee)
• Where: Internal Revenue Service, MS 6055, Kansas City, MO 64108, or MS 6273, Ogden, UT 84201
• When: after the final return is filed and any balance is paid
• Confirmation: a letter from the IRS (no published timeframe; allow several weeks)

Step 1: File every required return first

The IRS closes the account only when it has nothing outstanding. Before you send the letter:

• File the final income tax return with the "final return" box checked (Form 1065, 1120, 1120-S, or Form 5472 with pro forma 1120 for a foreign-owned single-member LLC; Schedule C for a US-owned single-member LLC)
• File final employment tax returns (Forms 941 and 940) if you had payroll, and issue final W-2s
• Issue final 1099s to contractors
• File Form 966 if the entity is a corporation or taxed as one: IRS Form 966 explained
• Pay any balance due

If you send the letter before the final return, the IRS will either hold the request or write back asking for the return. Order matters.

Step 2: Write the letter

The letter must include:

1. The complete legal name of the entity, exactly as it appears on the EIN notice
2. The EIN
3. The business mailing address
4. The reason you want to close the account (for example: "The LLC was dissolved with the State of Delaware on [date] and has ceased all business activity")
5. A signature from an owner, officer or authorized person, with title and date

Attach a copy of the EIN assignment notice (IRS Notice CP 575) if you still have it. It is not mandatory, but it speeds up matching.

Template

[Date]

Internal Revenue Service
MS 6055
Kansas City, MO 64108

Re: Request to close business account - EIN [XX-XXXXXXX]

Dear Sir or Madam,

Please close the business account associated with the following entity:

Legal name: [EXACT LEGAL NAME]
EIN: [XX-XXXXXXX]
Mailing address: [STREET, CITY, STATE, ZIP]

Reason: The entity was dissolved with the State of [STATE] on [DATE] and has ceased all business operations. All required federal returns have been filed, including the final [Form 1065 / Form 1120 / Form 5472 with pro forma Form 1120] for the tax year ending [DATE], and no balance is outstanding.

A copy of the EIN assignment notice (CP 575) is enclosed.

Sincerely,

[Signature]
[Name], [Title: Member / Manager / President]
[Phone or email for questions]

Step 3: Mail it and keep proof

Send the letter to:

Internal Revenue Service, MS 6055, Kansas City, MO 64108

or

Internal Revenue Service, MS 6273, Ogden, UT 84201

Use a trackable method if you are mailing from outside the US. Keep a copy of the letter, the enclosure and the tracking record. The IRS does not provide an online status for this request.

Step 4: Wait for confirmation, but do not wait to finish

The IRS sends a letter confirming the account is closed. It does not publish a timeframe; allow several weeks. Meanwhile, continue with the rest of your closure: close the bank account after the last tax payment clears, cancel the registered agent, and store your records. You do not need the IRS confirmation to do any of that.

If a notice arrives later for a tax period after the closure, respond with a copy of your closure letter and the IRS confirmation.

Three things people get wrong

Sending the letter instead of the final return. The letter does not replace a return. An LLC that never filed Form 5472 will not get its account closed by writing a nice letter; it will get a $25,000 penalty notice.

Trying to reuse the EIN. You cannot. If you start a new business later, apply for a new EIN. The old number stays tied to the old entity permanently.

Thinking the state filing closes the EIN. Delaware, Wyoming and California never talk to the IRS about your dissolution. The state side and the federal side are two separate closures. See the full sequence in how to dissolve an LLC.

Frequently asked questions

Can an EIN be cancelled?

No. It is permanent. The IRS closes the business account instead.

Where do I send the letter?

Internal Revenue Service, MS 6055, Kansas City, MO 64108, or Internal Revenue Service, MS 6273, Ogden, UT 84201.

What must it include?

Legal name, EIN, mailing address, reason for closing, and a signature. Attach the CP 575 if you have it.

Final return first or letter first?

Final return first. The IRS will not close an account with returns outstanding.

How long until confirmation?

The IRS does not publish a timeframe; allow several weeks.

Let CloseWise send it for you

The EIN closure letter is the last of the three federal steps in every CloseWise closure, after the final return and, for corporations, Form 966. We prepare it, you sign it, and we track the IRS confirmation. Start your closure.