IRS Notice Decoder for Non-Resident-Owned LLCs: CP575, 147C, CP504 and More

A Canadian founder's mailbox in Cheyenne (the registered agent) starts collecting IRS letters six to eight weeks after EIN issuance, and the cadence rarely stops. CP575 confirms the EIN. 147C re-issues it. CP504 threatens levy. CP136 schedules deposits. CP2100 flags backup withholding. The notices look terrifying when scanned for the first time, and most online guides cover them one at a time, written for US-resident small businesses who can simply call 1-800-829-1040 and resolve the matter on the phone. Non-resident owners face different mechanics: international call routing, no Social Security Number for verification, and an IRS Service Center that mails to the registered agent who may take weeks to forward. This post is the decoder for the five notices that hit most foreign-owned LLCs, what each really means, and how to handle each from outside the US.

30-second triage

A quick map. If you receive a notice and need to know what to do in 30 seconds, find the notice number on the top right and match it.

The two terrifying-looking notices are CP504 and CP2100. CP504 means an unpaid liability has progressed to final notice; ignore it for 30 days and the IRS can place a federal tax lien on the LLC's assets. CP2100 means contractors you paid had TIN mismatches — fix it within 15 days or you start backup-withholding 24% on those payments.

CP575: the EIN confirmation letter

CP575 is the original IRS letter confirming your LLC's EIN. It arrives by mail (US address only, never international) typically 4 to 6 weeks after the SS-4 application is processed, sometimes up to 8 weeks for foreign-resident applicants who applied by fax.

What it contains.

• Your LLC's full legal name
• Your EIN (XX-XXXXXXX)
• The address on file (usually the registered agent for non-resident LLCs)
• The "responsible party" name (the person who applied)
• Tax filing requirements (Form 1120 + 5472 for foreign-owned SMLLC, etc.)

Why CP575 matters. Banks (Mercury, Relay, Chase, Bank of America), payment processors (Stripe), and most B2B counterparties will ask for "EIN verification" before they open or pay. CP575 is the cleanest proof. You only get one CP575 ever — it cannot be re-issued. If you lose it, you request 147C instead.

How non-resident applicants receive CP575: it mails to the address on the SS-4. Most foreign founders put the registered agent address on SS-4. The registered agent receives the letter, scans it, and forwards by email or stores it in a portal. If your registered agent doesn't forward IRS mail by default, ask them to set up forwarding for IRS correspondence specifically — many forward only "official mail" by default and can miss IRS letters that look like routine notices.

147C: EIN verification letter (when CP575 is lost)

147C is a re-issue of EIN proof. It's not the same as CP575 in form (different IRS letterhead, slightly different layout) but identical in purpose. Banks accept either.

How to request 147C from outside the US.

1. Call IRS Business and Specialty Tax Line: 1-800-829-4933 (US toll-free, but reachable from Canada at 267-941-1099 international)
2. Hours are Monday through Friday, 7 AM to 7 PM Central US time. Plan your call carefully if calling from Asia
3. Have the LLC name, EIN, and responsible party's name ready
4. Identify yourself as the responsible party. The IRS verifies via Social Security Number for US-resident filers. Non-residents without an SSN can verify via the EIN, the LLC name, and the address on file
5. Request that the 147C be mailed to your specified address

The 147C arrives by mail at the address on file (registered agent or your alternate). Add 4 to 6 weeks for mail processing.

A common mistake: trying to request 147C through the IRS online portal. The online portal requires SSN authentication, which non-residents don't have. The phone route is the only option for foreign-resident responsible parties.

CP504: final notice of intent to levy

This is the one that looks scary. CP504 is the IRS's final warning before they place a federal tax lien on your LLC's assets. The notice tells you the IRS intends to levy your state income tax refund (rare for foreign-owned LLCs that don't file state returns), and that further action will follow if you don't pay.

What CP504 means for non-resident LLC owners.

• An unpaid IRS liability exists in the LLC's name
• The IRS already sent earlier notices (CP501, CP503) that you may not have received because the registered agent didn't forward them
• The 30-day clock to respond starts the day the notice is dated
• After 30 days, the IRS can issue a federal tax lien on the LLC's bank accounts, accounts receivable, and other US-located assets
• Wage levy doesn't apply to non-residents because there's typically no US wage to garnish

Why CP504 hits non-resident-owned LLCs more often than US-resident-owned LLCs.

• Foreign-owned SMLLCs are required to file Form 1120 + 5472 every year, even if zero income. Many founders don't realize this and skip the filing. The IRS assesses a $25,000 penalty per year, and CP504 is the collection notice for that penalty
• Misaddressed registered agent forwarding means earlier notices are missed
• IRS's automated collection system doesn't flag international owners differently — it just escalates

How to respond.

1. Call the number on the notice (the IRS Collections phone line, not the general number) within 30 days
2. Confirm what the underlying liability is. Often it's the $25,000/year Form 5472 penalty
3. Request a payment plan or Penalty Abatement (more on this below)
4. If the underlying tax was assessed in error (e.g., the LLC actually filed Form 5472 but the IRS didn't process it), request a transcript and dispute the assessment

Penalty abatement for first-time foreign-owned LLC penalties. The IRS has a First-Time Penalty Abatement (FTA) program. Foreign-owned SMLLCs with a clean record can request FTA for the first Form 5472 penalty. Success rate is moderate; the IRS sometimes denies citing complexity. Have your CPA write the abatement request.

CP2100 / CP2100A: backup withholding notice

CP2100 hits when your LLC paid contractors and the TINs (Tax Identification Numbers) on the 1099-NECs don't match IRS records. The IRS sends this letter telling you to fix the TIN, or start backup-withholding 24% on those contractors' future payments.

What CP2100 means.

• One or more 1099-NECs you filed had TIN errors (usually a wrong digit, name-TIN mismatch)
• You have 15 days to send a "B Notice" (Backup Withholding Notice) to each affected contractor
• The contractor has 30 days to send back a corrected W-9
• If they don't respond in 30 days, you must start withholding 24% on their next payment

How to respond.

1. Identify the affected 1099 records by matching the IRS attachment to your contractor list
2. Send a "B Notice" letter to each contractor. The IRS provides templates: "Notice 1281" or "Backup Withholding B Notice"
3. Wait 30 days for contractor responses
4. For non-responders, set up backup withholding in your bookkeeping system. Pay only 76% to those contractors and remit 24% to the IRS quarterly
5. Refile corrected 1099-NEC for the affected payments

For Canadian-owned LLCs that pay foreign contractors, CP2100 typically applies to US-based contractors only. Foreign contractors paid via Form 1042-S aren't subject to CP2100 in the same way — see our Form 1042-S guide for the cross-border picture.

CP136: annual deposit schedule

CP136 is informational. It tells your LLC its 2025 employment tax deposit schedule (monthly or semi-weekly). Foreign-owned SMLLCs with no US employees usually receive CP136 only if they elected to be taxed as a corporation and have payroll. Non-payroll-having LLCs can ignore.

If you do have US payroll (foreign-owned LLCs with W-2 employees through a PEO, for example), file CP136 with your payroll records and confirm the schedule with your payroll provider. The schedule changes annually.

Other less-common notices

CP59: missed return notice. Tells you a return wasn't filed. Common after Form 1120 + 5472 deadline if the IRS doesn't see the filing. Respond by sending proof of filing or filing the missing return.

CP49: refund applied to other tax debts. Rare for foreign-owned LLCs.

CP14: balance due notice. Earlier in the collection sequence than CP504. If you receive CP14, you have 21 days to respond before CP501 → CP503 → CP504 escalation.

LT11: final notice of intent to levy (more severe than CP504). LT11 means the levy is imminent. Respond within 30 days.

Letter 226-J: ACA-related employer mandate (if your LLC has 50+ employees). Rare for foreign-owned SMLLCs.

How to spot a fake IRS notice

Foreign-owned LLCs are common targets for IRS impersonation scams because the owner is far from the system and might not recognize a fake. Real IRS notices have these characteristics.

• Mailed only. The IRS does not initiate contact by email, text, or phone. If you receive a "notice" by email or get a phone call demanding immediate payment, it's a scam
• No payment by gift card, wire transfer, cryptocurrency, or international wire. IRS payment is by check (mail), money order, ACH, or credit card via approved payment processors only
• Notice number on top right. Real notices say "Notice CP575" or similar. Fakes often skip the notice number or use generic "Notice from IRS"
• Specific tax year and amount. Real notices reference an exact year and amount. Fakes use vague "tax year 2025" without specifics
• No urgency in tone. IRS gives 30 days minimum to respond on most notices. Fakes use "you have 24 hours to pay or we will arrest you" language
• Legitimate phone numbers. IRS callbacks happen at 1-800-829-1040 (individuals), 1-800-829-4933 (business), 267-941-1099 (international). Fakes use random local numbers or refuse to provide a callback number

If you suspect a notice is fake, do not call any phone number on the notice. Instead, call the IRS directly using the verified numbers above. Forward suspicious emails to phishing@irs.gov.

CP75 vs CP575 — the most common notice number confusion

A confusion that comes up regularly: CP75 vs CP575. They are completely different.

• CP75: Earned Income Credit audit notice. Applies to US-resident individuals claiming EIC. Foreign-owned LLCs do not receive CP75
• CP575: EIN confirmation letter. Applies to all entities with newly issued EINs

If a search result says "CP75" when you actually have CP575 in hand, the search results are mismatched. Look at the exact number on your letter.

The IRS Service Center: Cincinnati vs Ogden

Foreign-owned LLC mail is processed at one of two IRS Service Centers depending on the LLC's principal address.

• Cincinnati, OH (45999): most foreign-owned SMLLCs and Form 1120-F filings
• Ogden, UT (84409): state-specific routing for some western states

Knowing where your filings go helps when you're tracing a missing form. If you mailed Form 5472 to Cincinnati and they have no record, you can call the Cincinnati Service Center directly. The same form mailed to Ogden gets routed differently.

Address change: Form 8822-B

If you change the LLC's mailing address (e.g., switching registered agents, or moving to a different city), file Form 8822-B within 60 days. This updates the address that IRS notices go to. Failing to file 8822-B means notices keep going to the old address — and you don't see them — and the collection sequence escalates without you noticing.

Foreign-owned LLCs miss this almost universally. See our Form 8822-B for non-resident-owned LLCs for the full procedure including responsible party changes.

What to do when you missed a notice

If you discover an IRS letter long after the response window closed (e.g., you find CP504 from 6 months ago in your registered agent's portal), don't panic. The collection sequence isn't unrecoverable.

1. Call the IRS using the number on the notice (or the general business line at 1-800-829-4933)
2. Identify yourself as the responsible party for the LLC
3. Explain you're a foreign-resident owner who didn't receive the notice timely
4. Request a transcript of the LLC's account to see exactly what was assessed and where the collection currently stands
5. Set up a payment plan or request abatement based on the underlying issue

The IRS rarely refuses a payment plan for foreign-owned LLCs that engage in good faith. The worst-case scenarios — federal tax lien, asset levy — happen when the LLC ignores the IRS for 18+ months. Engaging within a year of the notice almost always resolves into a payment plan.

FAQ

Can the IRS levy my Mercury account from Canada? The IRS can levy US-located assets, including US-based bank accounts. Mercury is a US bank, so a federal tax lien can attach. The IRS does not have direct cross-border collection mechanisms in Canada — they work through the CRA under the US-Canada tax treaty's collection assistance provision, which is rarely used.

Do I need a US-based CPA to respond to IRS notices? For routine notices (CP575, 147C), no. For collection notices (CP504, LT11) where penalties or unpaid taxes are involved, yes — a US-licensed Enrolled Agent or CPA can represent you under Form 2848.

Why does the registered agent keep getting my IRS mail? Because the EIN application listed the registered agent as the LLC's address. To redirect IRS mail elsewhere, file Form 8822-B with the new address.

My LLC has $0 income. Why am I getting CP504? Almost certainly the $25,000/year Form 5472 penalty for not filing pro forma Form 1120 + Form 5472. Foreign-owned SMLLCs must file even with zero income. File the late return immediately and request First-Time Penalty Abatement.

Can I get the IRS to email me notices instead of mailing? No. The IRS does not deliver notices by email. The only way to receive notices faster is to use a US address that you check daily, and update Form 8822-B accordingly.

Next steps

For the procedural side of EIN application, see EIN by fax for Canadian residents. For Form 5472 itself, see the Form 5472 deep dive. For address changes, see Form 8822-B for non-resident-owned LLCs. For LLC reinstatement after administrative dissolution, see Reinstating a US LLC.