So here you are doing a newly formed company or partnership’s tax return for the first year.  Maybe you are about to file it.  Maybe you are just trying to put in an extension to buy you a little more time.  In either case, you press submit, wait a few minutes and then your long awaited IRS acknowledgement comes back.  But something’s not right.  Rejected?  How can this be?  Well, one of these reject codes is more than likely the reason:

R0000-922 – Error: Filer’s EIN and Name Control in the Return Header must match data in the e-File database, unless “Name Change” or “Name or Address Change” check box is checked, if applicable.

R0000-900 – The return type indicated in the return header must match the return type established with the IRS for the EIN.
 
R0000-901 – Filer’s EIN and Name Control (see this related blog post) in the Return Header must match data in the e-File database.

So what do all of the above codes mean?  Well, in layman’s terms it means that 1) the entity structure and the EIN on file don’t match what the IRS have one file and 2) that the Form SS-4 that was filled out may have been incorrect based on the preparers intentions.

Verifying what is on file with the IRS.
The first thing you may want to do is see what the IRS has on file for you.  Ask the IRS to search for your EIN by calling the Business & Specialty Tax Line at (800) 829-4933. The hours of operation are 7:00 a.m. – 7:00 p.m. local time, Monday through Friday. An assistor will ask you for identifying information about the entity (e.g. name, EIN, address, etc.) and can tell you what entity they have you classified as.  The can also provide you with instructions on how to correct it.

Just remember that the IRS will only speak to an “authorized person” with regards to the account.  Examples of an authorized person include, but are not limited to, a sole proprietor, a partner in a partnership, a corporate officer, a trustee of a trust, or an executor of an estate.

Changing the Information associated with the EIN.
The IRS doesn’t currently have a form in place to change the previously filed information associated with the business or entity’s EIN.  To change what the IRS has on file, one should submit a letter (on company letterhead if possible) to the appropriate IRS office with the following information:

• The responsible party’s full legal name;
• The responsible party’s Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN);
• The business or entity’s full legal name;
• The business or entity’s employer identification number (EIN);
• The business or entity’s mailing address; and
• The information associated with the EIN number that needs to be changed.

Where to mail your change request.
Where you send your request depends on where you live.  At the time of this post, these were the applicable addresses:

Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia or Wisconsin

Send your letter to:
Internal Revenue Service
Stop 343G
Cincinnati, OH 45999

Alabama, Alaska, Arkansas, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, or any place outside of the United States

Send your letter to:
Internal Revenue Service
M/S 6273
Ogden, UT 84201

The IRS will send a letter confirming receipt of the updated information.  If the entity has not received a confirmation letter within 60 days, it should mail a copy of the original letter (annotated “Second Request”) to the same campus that they sent the first one.

What one should NOT do is fill out another Form SS-4 for the same company.  The IRS will not cancel the first EIN, but will simply issue another one, which can/will further complicate matters.

Need help getting your EIN corrected?  Not sure you’re cut out for doing your corporate tax return on your own?  Give us a call or send us an email via the information in the footer of this page and we’d be happy to assist you!