EIN Reference Numbers: What Your Error Code Means & How to Fix It

Are you trying to apply for an Employer Identification Number (EIN) but keep getting an error message?

These are known as EIN Reference Numbers and are used to identify specific issues that occur with your application; you’ll need to resolve these before the IRS can issue your EIN.

In this in-depth guide, we’ve broken down each of these reference numbers — as well as the particular issue they refer to — so that you can identify and fix your error in a quick and hassle-free manner. 

EIN Reference Numbers

Below, you can find a detailed overview of each EIN error code, as well as a quick explanation on how you can go about fixing each issue in order to successfully complete your application. 

Skip to a Reference Number

• Reference Number 101
• Reference Number 102
• Reference Number 103
• Reference Number 104
• Reference Number 105
• Reference Number 106
• Reference Number 107
• Reference Number 109
• Reference Number 110
• Reference Number 112
• Reference Number 113
• Reference Number 114
• Reference Number 115
• Errors With no Reference Numbers

Reference Number 101: Business Name Conflict

One of the most common errors applicants face is EIN Reference Number 101, which appears because the business name you entered is too similar to an existing entity in the IRS’s records. 

This happens because the IRS checks business names nationwide, so even if your name is unique in your state it may be too similar to a business in a different state.

Solution

To resolve this error, you’ll need to file Form SS-4 by mail or fax so the IRS can manually review your application.

Be sure to include your approved business formation documents — such as your Articles of Organization, Certificate of Organization, or Certificate of Formation — because without them, the IRS will not be able to process your EIN application.

Reference Number 102: SSN or ITIN Mismatch

Another very common error that applicants encounter is EIN Reference Number 102, which occurs when the Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) entered on your application does not match the one associated with the applicant in the IRS’s records.

This can happen due to a typo, using a name that doesn’t exactly match official records, or providing outdated personal information.

Solution

You can start by giving the online application another try — this time, carefully comparing each detail against your official documents to catch any discrepancies.

If you’ve double-checked everything’s correct and are still receiving this error, you’ll need to take the manual route by submitting Form SS-4 to the IRS by mail or fax.

Reference Number 103: Existing EIN Mismatch

EIN Reference Number 103 occurs when a business (rather than an individual) is listed as your EIN Responsible Party, and the company’s EIN does not match its name in the IRS’s records.

This typically happens when outdated or incorrect information is used during the application process or when there are discrepancies in how the company’s name is written.

Solution

We recommend that you first try completing the online application again, carefully verifying that the company’s EIN and name are entered exactly as they appear in the IRS’s records.

If the error persists after confirming that all details are correct you should once again submit Form SS-4 by mail or fax to have the IRS manually process your application.

Reference Number 104: Third-Party Designee Conflict

EIN Reference Number 104 occurs when you’re using a third party (such as a tax preparer or business formation service) to help obtain your EIN, and their contact information conflicts with your business information.

This error typically happens when the third party’s contact details (such as the address or phone number) are the same as the business’s contact information, which isn’t allowed by the IRS.

Solution

If you’ve only encountered this error once, we recommend reviewing your application and trying again after confirming that the third party’s contact information is completely separate from your business’s details.

If, however, the error persists, then you will need to submit Form SS-4 by mail or fax in order to have the IRS manually process your application.

Reference Number 105: Too Many Attempts

EIN Reference Number 105 occurs when you’ve made multiple unsuccessful attempts to apply for an EIN online within a short period of time. This is because the IRS system automatically blocks additional attempts after detecting repeated errors in order to protect against potential fraud or misuse. 

Solution

To resolve this, you will need to wait 24 hours (as the system will automatically reset after this period) and then try the online application again, making sure that all the information entered is accurate, complete, and matches your official records exactly.

If the error persists after waiting and double-checking your details, you will once again need to submit Form SS-4 by mail or fax to the IRS for manual processing.

EIN Reference Number 106: Single-Member LLC Without an EIN

EIN Reference Number 106 occurs when a Single-Member LLC does not have an Employer Identification Number (EIN) on file with the IRS.

This typically happens because the IRS treats Single-Member LLCs as sole proprietorships for tax purposes, allowing the owner to use their Social Security Number (SSN) for tax filings until the business hires employees or needs to file excise taxes — at which point an EIN is required.

Solution

Unfortunately, this is one of those issues that must be resolved directly with the IRS, as there currently isn’t an online solution. 

Therefore, you’ll need to contact the Business & Specialty Tax Line and EIN Assignment Department of the IRS via phone during their hours of operation (i.e., Monday through Friday, from 7 a.m. to 7 p.m.). 

Reference Number 107: Single-Member LLC With Multiple EINs

EIN Reference Number 107 is sort of the flip side of Reference Number 106 — instead of not having an EIN, this occurs when your Single-Member LLC already has multiple EINs on file with the IRS.

This can happen for many reasons but usually involves either forgotten previous registrations or duplicate applications being processed without realizing an EIN was already assigned.

Solution

Once again, this is the kind of issue that requires you to get on the phone and speak directly with the IRS, as there isn’t much anyone else can do to help you resolve it.

To reach them, you should call the IRS Business & Specialty Tax Line and EIN Assignment Department at 1-800-829-4933, which operates Monday through Friday, from 7 a.m. to 7 p.m. (local time). 

Reference Numbers 109, 110, 112, 113: Technical Error

EIN Reference Numbers 109, 110, 112, and 113 mean that the IRS was unable to process your application due to a technical error. 

This typically happens due to server overload, scheduled maintenance, unexpected system glitches,  or even issues with an unstable internet connection or an incompatible web browser.

Solution

To resolve this, we recommend waiting 24 hours before attempting the application again, as the system may reset during this time.

You can also try using a different browser (such as Chrome, Firefox, or Safari) to see if that clears the issue. If the error still persists, you will need to submit Form SS-4 by mail or fax for the IRS to manually process your application.

Reference Number 114: Daily EIN Limit Reached

EIN Reference Number 114 occurs when the IRS has already issued an EIN to the same applicant within a 24-hour period. This happens because the IRS limits each applicant to receiving only one EIN per day to prevent misuse of the system and manage application volume efficiently.

Solution

To fix this, you can just wait 24 hours until the daily limit resets and then submit a new EIN application.

Keep in mind that if you need multiple EINs for different businesses, you will need to space out your applications, submitting only one per day, as there is currently no way to bypass the IRS’s daily EIN limit.

Reference Number 115: Responsible Party Listed as Deceased

EIN Reference Number 115 occurs when the IRS system identifies the responsible party on the EIN application as deceased.

This typically happens if the Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) provided matches records that indicate the individual has passed away — which is often due to outdated IRS records or incorrect information entered during the application process.

Solution

This issue can generally be resolved by contacting the IRS Business & Specialty Tax Line at 1-800-829-4933 (in order to explain the situation and verify the applicant’s identity).

In some cases, however, you may also need to submit Form SS-4 along with supporting documentation — such as a government-issued ID or legal records — in order to correct the IRS’s records and continue with your EIN application.

EIN Application Errors Without a Reference Number

In some cases, your EIN application may be rejected without a specific error code. This typically happens when you apply for an EIN without meeting the necessary requirements or when your business doesn’t actually need a new EIN. 

Other administrative issues — such as incomplete submissions or ineligible business types — can also result in a rejection without a reference number.

Solution

If your EIN application was rejected without a reference number, you’ll generally need to reach out to the IRS Business & Specialty Tax Line at 1-800-829-4933 in order to understand why it was denied as well as what steps you will need to take in order to correct the issue.

We recommend having all relevant documents ready (e.g., business formation documents, government-issued ID, previously issued EIN confirmation letter, etc) in order to help resolve the issue quickly.

EIN Reference Numbers FAQs