How to Cancel an EIN and Close Your IRS Business Account
The IRS never deletes an EIN, but it can close the business account. See the letter to send, what to file first and common mistakes.
Can I cancel my EIN?
An EIN cannot be cancelled or reused, but the IRS will close the business account attached to it. File every return that is due, then send the IRS a letter with the legal name of the company, the EIN, the business address and the reason you want the account closed.
1Before you write to the IRS
- File all federal returns that are due, including a final Form 5472 for a foreign-owned LLC.
- Mark the last return as a final return.
- Dissolve the company with the state if you are closing the business.
2What the letter must include
- The complete legal name of the company
- The EIN
- The business address
- The reason you want to close the account
- A copy of the EIN assignment notice, if you have it
3What happens next
The IRS closes the account once all returns are filed and any tax is paid. The EIN remains linked to the company forever, and the account can be reopened by writing to the IRS if you restart the business.
4If the EIN was never used
You can still ask the IRS to close the account. This is common when a founder applied twice by mistake or never started the company.
Official sources
Be Filing Inc is an IRS Certifying Acceptance Agent. This guide is general information, not legal or tax advice, and rules can change. Last reviewed in November 2026.
Quick questions, answered
Short, direct answers. If yours is not here, NIA or our team will help.
Ask on WhatsAppDo I have to cancel my EIN when I dissolve my LLC?
It is strongly recommended, because it tells the IRS that no further returns are expected.
Can someone else reuse my EIN?
No. The IRS never reassigns an EIN to another entity.
Is there a form to cancel an EIN?
No. The request is made by letter.
How long does the IRS take to close the account?
It varies, and the IRS sends a confirmation after the account is closed.
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