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IRS notice decoder · Business accounts and employer notices

CP212: two EINs were combined into one

A CP212 says the IRS found you had two employer identification numbers, one assigned in error, and has combined them. No reply is needed.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

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CheckedOct 19, 2026

What a CP212 means

A CP212 is an automatic notice that the IRS found you had more than one employer identification number (EIN), assigned one in error, and has consolidated the two. source 1

It's informational. From here on, use the same EIN and name on everything you file. source 1

The date that counts

No reply is required. If you think the numbers were combined in error, respond in writing in the space at the bottom of the notice. source 1

Why people get one

  • A second EIN was issued in error, often after a new application for a business that already had one. source 1

First steps

  1. Note which EIN the IRS kept, and use it and the same name on every form. source 1
  2. Tell your payroll provider, bank and retirement plan administrator which EIN to use.
  3. If the consolidation looks wrong, reply in writing on the notice or call the number printed on it. source 1

What not to do

  • Don't keep filing under the retired number.
  • Don't pay through a link or phone number in an unexpected email or text. Use irs.gov, typed in yourself.

Questions

Do I have to respond to a CP212?

No. The IRS calls it an informational notice. source 1

Sources

  1. IRS, Understanding your CP212 notice (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.