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In the IRS’s own words · not reviewed by VALID
CP311 notice explained, in the IRS’s own words
We assigned you a Personal Identification Number (PIN)
Read the full CP311 page on irs.gov ↗
What this notice is about
We assigned you a Personal Identification Number (PIN)
You requested to be identified as a Designated Official (DO) for a business entity in Business Tax Account.
- The Designated Official must be someone with authority to legally bind the entity.
- The Designated Official will have access to features and tax information within the business tax account.
- The Designated Official will be able to manage other authorized users.
What you need to do
- Sign into Business Tax Account at IRS.gov/businessaccount.
- Select the relevant business entity.
- Enter the PIN you received in the notice.
What you should know about your PIN
- It is for one-time use only and will expire in 30 days from the date of the notice.
- It is for your use only.
- You can only use it to access Business Tax Account as a Designated Official for the requested entity only.
Note: This is not the same PIN as those used to electronically sign a tax return, Identity Protection PIN (IP PIN), an individual taxpayer identification number (ITIN), or any other identifying number issued by the IRS.
What if I didn’t receive my CP311 in the mail?
You should verify that your business address is up to date with the IRS. You can confirm or update your address using the established methods for contacting the IRS for assistance, e.g. telephone, correspondence, etc. Learn how to update your address, Topic no. 157, Change your address – How to notify the IRS. Once your address has been confirmed or corrected, you can request a new PIN. You must wait 14 days from the time you first requested a PIN before attempting to request a new PIN.
What if the PIN on my CP311 expired or doesn’t work?
You must wait 14 days from the time you first requested a PIN before attempting to request a new PIN.
Your PIN will expire if it is not used within 30 days of requesting. You will need to request a new PIN, in that case.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.