IRS EIN Reference Numbers 101 to 115: What Each One Means
Last updated September 6, 2026 · Written by the EIN Registration filing team
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| Code | Meaning | What to do | Type |
|---|---|---|---|
| 101 | Name conflict. The business name, or something close to it, already exists in IRS records, often in another state. | The online tool will not resolve it. File Form SS-4 by fax with the name exactly as the state approved it. | Fix on your side |
| 102 | The responsible party's SSN or ITIN does not match the name the IRS has for it. | Use the exact legal name on the Social Security card. One careful retry, then fax. | Fix on your side |
| 103 | Same family as 102: an existing EIN and entity name entered on the form do not match IRS records. | Check the prior EIN and the legal name against the CP 575 or a 147C letter, then retry once. | Fix on your side |
| 104 | The third-party designee's address or phone number is the same as the applicant's. | Remove the designee section and apply yourself, or give the designee's own contact details. | Fix on your side |
| 105 | Too many attempts. The tool has locked the responsible party out for the day. | Stop retrying. Wait until the next day, or fax the SS-4 instead. | Stop, do not retry |
| 106 | A single-member LLC with employees is applying without the owner's existing EIN on record. | Call the IRS business line; the tool cannot untangle it. | Fix on your side |
| 107 | The single-member LLC already has more than one EIN on file. | Call the IRS business line to close the extras before applying again. | Fix on your side |
| 109 | Technical failure on the IRS side, usually at final submission. | Wait, retry once during open hours, then fax. | IRS-side |
| 110 | Technical failure on the IRS side, often after a session times out. | Same as 109: wait, retry once, then fax. | IRS-side |
| 112 | Technical failure on the IRS side, commonly when the tool is overloaded. | Try at a quieter hour, then fax. | IRS-side |
| 113 | Technical failure on the IRS side. | Wait, retry once, then fax. | IRS-side |
| 114 | An EIN was already issued to this responsible party today. | Your earlier attempt probably succeeded. Recover the number with a 147C letter instead of applying again. | Stop, do not retry |
| 115 | Social Security records show the responsible party as deceased. | For an estate, put the executor on Line 7, not the person who died. If you are alive and flagged, the SSA record has to be corrected first. | Fix on your side |
Codes 108 and 111 exist in the tool but we have not seen either on a real application in the last year; treat any unlisted number as an IRS-side failure and follow the 109 steps.
The three families
Your answers conflict with IRS records (101 to 107, 115)
Retrying the same answers produces the same code. Something has to change: the name, the responsible party’s details, the designee section, or which person is named as responsible. Each linked guide says exactly what. The one thing not to do is change an answer to something untrue to get past the screen; an EIN issued to the wrong entity type or the wrong person is a longer repair than the original error.
The IRS system failed (109, 110, 112, 113)
Nothing in the application caused it. Wait, try once more during the tool’s open hours, and if it fails again file by fax. Repeated immediate retries turn a technical error into a 105 lockout. What to do with a 109.
Stop and do not retry (105, 114)
These two are the ones people make worse. A 105 lockout resets on its own; hammering it does not shorten the wait. A 114 usually means your earlier attempt succeeded and an EIN already exists; applying again tomorrow creates a duplicate that then has to be closed. How to recover an EIN you were issued but never saw.
The fax route works for every code
The online tool is one of four ways to apply. A faxed Form SS-4 goes to a person, who resolves name conflicts, accepts a foreign responsible party, and is not subject to the once-per-day limit. It is slower, typically a few business days rather than instant, but it is the path that never returns a reference number. All four ways to apply.
Quick answers
Is the reference number an EIN?
No. An EIN is nine digits in the form 12-3456789. A three-digit reference number means no EIN was issued on that attempt.
Can I call the IRS to fix a reference number?
For 106 and 107, yes, that is the only route. For the rest, the business line can tell you whether an EIN was issued, which is what you need after a 114, but it does not process new applications by phone for US applicants.
Does a reference number count against the one-per-day limit?
Only 114 itself indicates the limit. The other codes did not issue an EIN, so the day’s allowance is still available, though a string of retries will trigger a 105.
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Related guides
- IRS Error 101 (EIN Reference Number 101): How to Fix It Error 101 is a business name conflict the online application cannot resolve. What it means and the two ways past it.
- IRS EIN Reference Numbers 102 and 103: Responsible Party Mismatch Codes 102 and 103 mean the name and SSN or ITIN you entered for the responsible party do not match IRS or SSA records. The usual causes, and the one retry that is worth making.
- EIN Reference Number 105: Locked Out? Here Is the Fix Reference number 105 is a lockout. Retrying makes it worse. What triggers it, how long it lasts, and how to get the EIN without waiting it out.
- IRS EIN Error Code 109: What It Means and What to Do Reference number 109 is a technical failure on the IRS's side, not a problem with your application. When retrying is safe, when it is not, and the route that skips the online tool entirely.
- IRS EIN Reference Number 114: One EIN Per Day Code 114 means an EIN was already issued to this responsible party today. It often means your earlier attempt succeeded. How to recover that number instead of waiting a day to apply again.
- IRS EIN Online Application Not Working? Every Cause and Fix Closed hours, session timeouts, the one per day rule, browser traps and the reference numbers, in the order to check them. Plus the method that does not depend on the website at all.
Sources
EIN Registration is an independent document preparation and filing service and is not affiliated with the IRS or any government agency. You can also apply for an EIN directly with the IRS at irs.gov at no cost.