IRS EIN Reference Numbers 101 to 115: What Each One Means

If you have the number in front of you, look it up in the reference number tool and it will give you that code’s meaning and next step on its own.

Every reference number

The meaning and fix for every code from 101 to 115 is in the reference number lookup, which answers for the one you are holding. The codes that come up often enough to need more than a line each have their own guide:

• Reference 101
• References 102 and 103
• Reference 104
• Reference 105
• Reference 109
• References 110, 112 and 113
• Reference 114
• Reference 115

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, about 11 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.