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Do I need IRS approval before filing?

For most changes, no. The majority fall under automatic consent. You file Form 3115 with your return and the change takes effect without prior IRS sign-off.

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Check your EIN confirmation letter (CP 575) first. If that is gone, look at a previously filed tax return, a business bank account application, or any 1099 you have issued. Your bank or your payroll provider will also have it on file.

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