Can A FEIN Be Cancelled For A Tax Exempt Organization?

If you have a tax exempt organization and you filed a FEIN application on its behalf and was issued a federal employer identification number, the FEIN number belongs to the tax exempt organization for its entire lifetime. The federal EIN number cannot be cancelled and the IRS will not reassign the same federal EIN to another legal entity. The tax exempt entity can use the same federal EIN number at a later date if necessary.

However, you are able to close the account (even though you cannot cancel the FEIN number) if the tax exempt entity:

  • Never applied for formal exemption;
  • Is not covered in a group ruling; or
  • Never filed an information return.

Mail a letter requesting the closure of your account to:

Internal Revenue Service
Attention: EO Entity
Mail Stop 6273
Ogden, UT
USA 84201

Alternatively, you can fax the letter to 1-801-620-3249 or 1-801-620-3263.

In the letter, state the reason why you wish to close your account, and include the full legal name of the tax exempt entity, the FEIN number, and the tax exempt entity's mailing address. It would also be best to include a copy of the FEIN notice which was mailed to you at the time you applied for a federal EIN number.

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