Understanding your CP311 notice

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.

Helpful information

Please call the number provided in the notice to report unauthorized access or potential identity theft to protect your business account.

If you are unable to complete account registration and need immediate help with your issue, you should use other established methods to contact IRS for assistance, e.g. telephone, correspondence, etc.

Frequently asked questions

What if I didn’t receive my CP311 in the mail? (added October 10, 2024)

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? (added October 10, 2024)

If you receive a PIN that doesn’t work, you will need to request a new PIN. 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.