What to do if you receive IRS notice CP209

November 14, 2026 · 1 min read

Read the CP209 notice in full and check which legal entity and EIN it identifies. Follow the notice instructions or contact the IRS using verified contact information. Ask which EIN, if any, the entity should continue using before sending that number to a bank, payroll provider or filing service.

What to check

Keep the notice with the original EIN assignment document and any submissions that may have used the affected number. If a return or payment is already tied to that number, tell the IRS when you ask for clarification so it can address the account history.

Example

A founder receives CP209 after setting up a payroll profile. They record the dates and affected profile, confirm the correct EIN with the IRS, and then update the payroll provider with the verified information.

Before you proceed

Save the full notice and any existing assignment letter.
List where the affected EIN was already used.
Verify the correct EIN with the IRS before changing records.

Should I apply for another EIN when CP209 arrives?

Confirm the status of the affected number and whether the IRS already has a valid EIN for the entity. Follow the notice or the IRS's instructions for your case.