Error Code Reference
EIN Reference Number Errors: What Each Code Means
The IRS online EIN tool returns a numbered reference code when an application fails. Code 101 is the most common. Here is what every code means and the fix for each, including the fax route that clears most of them.
Last updated: July 26, 2026
Short Answer
An EIN reference number is an IRS rejection code shown when an online EIN application fails. It appears in place of your EIN at the end of the session. Reference 101, a name conflict, is by far the most common. A reference number does not mean the application was denied — most codes clear when Form SS-4 is filed by fax to 855-215-1627 and reviewed by an IRS agent.
The IRS online EIN assistant runs automated checks before issuing a number. When one fails, the session ends with a numbered code and no EIN. The code tells you whether the problem is your data, an existing record, a daily limit, or an IRS system fault — and therefore whether to correct something, wait, or switch to fax. This page covers every code and its fix.
Full Reference
What Does Each EIN Reference Number Mean?
Each code maps to one cause and one fix. Use this table to identify yours, then read the section below for detail.
| Code | Meaning | How to fix it |
|---|---|---|
| 101 | Name conflict / name control match | File Form SS-4 by fax for manual review |
| 102 | SSN or ITIN mismatch | Correct the responsible party's tax ID |
| 103 | Existing EIN issue | Check whether the entity already has an EIN |
| 104 | Third-party designee conflict | Fix the designee details on the form |
| 105 | Too many attempts | Wait and refile, or file by fax |
| 106 | Single-member LLC missing a tax ID | Add the responsible party's SSN or file by fax |
| 107 | Single-member LLC with too many locations | Review the structure and file by fax |
| 109-113 | IRS system or technical error | Retry later in the day |
| 114 | Daily limit reached | One EIN per responsible party per day — retry tomorrow |
| 115 | Responsible party is deceased | Name a living responsible party |
The IRS does not publish a consolidated public list of these codes. The meanings above reflect what the online assistant returns in practice and match the guidance used across our EIN filings.
Code 101
What Does EIN Reference Number 101 Mean?
Reference 101 means a name conflict. The IRS name-control check found an existing entity whose name is too similar to yours, and it stopped the application for manual review.
This is the most common EIN reference number by a wide margin. It frequently fires when a similarly named company exists in another state, even though your state approved your formation — state name availability and IRS name control are separate systems.
The fix is not available inside the online tool. File Form SS-4 by fax to 855-215-1627 so an IRS agent reviews the name manually. The full walkthrough lives in the EIN reference number 101 deep-dive.
Codes 102-104
What Do Reference Numbers 102, 103, and 104 Mean?
These three are data errors. Something you entered does not match what the IRS already holds.
102 — SSN or ITIN mismatch. The responsible party's name and tax ID do not match IRS records. Check the spelling of the legal name and the digits of the SSN or ITIN. A middle name or a maiden name that differs from IRS records is a frequent cause.
103 — Existing EIN issue. The IRS found an EIN already associated with the entity or the responsible party's location. Confirm whether the entity already holds a number before applying again — see find a lost EIN if you are not sure, and multiple EIN numbers for when a second number is legitimate.
104 — Third-party designee conflict. The designee details on the form conflict with something in the IRS record. Correct the designee's name, address, or phone number. See third-party designee for what belongs in that section.
Codes 105-107
What Do Reference Numbers 105, 106, and 107 Mean?
105 — Too many attempts. You submitted the online application too many times in one session or one day. Wait, then refile — or switch to fax, which has no attempt limit.
106 — Single-member LLC missing a tax ID. A single-member LLC was entered without a responsible party tax ID. Add the responsible party's SSN, or file by fax if the responsible party has no SSN. Non-residents fall into this case constantly; see EIN without an SSN.
107 — Single-member LLC with too many locations. The structure entered shows more locations than the tool accepts for a single-member LLC. Review how the entity is structured and file by fax so an agent can review it.
Codes 109-115
What Do Reference Numbers 109 Through 115 Mean?
The high codes split into three different situations, and the right response differs for each.
109-113: IRS system errors
114: Daily limit reached
115: Responsible party is deceased
A reference number is not a denial
Every code above stops the online session, but none of them denies your EIN. The automated assistant simply cannot clear the check on its own. The same entity usually receives an EIN once Form SS-4 reaches an IRS agent through the fax route.
The Fix
How Do You Get an EIN After a Reference Number Error?
Fax filing resolves every conflict and data code, because it routes Form SS-4 to a person rather than an automated check.
Identify your code
Fix anything that was genuinely wrong
Complete Form SS-4
Fax it to the IRS
For the broader set of rejection causes beyond numbered codes — unsigned forms, wrong entity type, incomplete fields — see the EIN rejection guide.
Non-US residents never reach most of these codes, because the online tool requires an SSN or ITIN and blocks them earlier. Fax is the standard route, not a fallback. ein.so files Form SS-4 by fax for $49 Standard (4-7 business days) or $97 Express (2-3 business days).
Related guides: EIN reference number 101 | EIN rejection guide | EIN by fax | How to get an EIN | EIN without an SSN.
Frequently Asked Questions
What is an EIN reference number?
An EIN reference number is the error code the IRS online EIN application returns when it cannot issue a number. It appears instead of your EIN at the end of the session. Each code points to a specific cause, such as a name conflict, a tax ID mismatch, or a daily limit. Reference 101 is the most common.
What does EIN reference number 101 mean?
Reference 101 means a name conflict. The IRS name-control check found an existing entity with a similar name, often in another state, and stopped the application for manual review. It does not mean your application was denied. Filing Form SS-4 by fax routes it to an IRS agent who reviews it manually.
Why was my EIN application rejected?
The IRS online tool rejects applications for name conflicts (101), tax ID mismatches (102), an existing EIN (103), designee conflicts (104), too many attempts (105), and several system errors in the 109 to 113 range. The reference number shown at the end of the session identifies which one applies.
How do I fix EIN reference number 101?
You cannot fix reference 101 inside the online tool. File Form SS-4 by fax to 855-215-1627 instead, which sends the application to an IRS agent for manual review. Processing takes 4-7 business days. ein.so files the SS-4 by fax for $49 Standard or $97 Express.
Can I reapply for an EIN the same day?
No. The IRS issues one EIN per responsible party per day. Reference 114 signals you reached that limit. Wait until the next business day to apply again. A same-day retry returns the same limit error rather than an EIN.
Should I file by fax instead of applying online?
Yes, if you received a conflict or data error such as 101, 102, 103, or 104. Fax filing sends Form SS-4 to an IRS agent who reviews it manually, which is what those codes require. Non-US residents without an SSN cannot use the online tool at all and must file by fax to 855-215-1627.
Do reference number errors mean my EIN application was denied?
No. A reference number stops the online session but does not deny the application. Most codes reflect a check the automated tool cannot clear on its own. The same entity usually receives an EIN once Form SS-4 is reviewed manually through the fax route.
Do non-residents get reference number errors?
Non-residents rarely see them, because the IRS online tool requires an SSN or ITIN and blocks most non-resident applicants before they reach a reference code. Non-US residents apply by faxing Form SS-4 to 855-215-1627, which bypasses the online tool and its error codes entirely.
What does reference number 115 mean?
Reference 115 indicates the responsible party on the application is recorded as deceased. The application cannot proceed with that person named. Name a living individual with control over the entity as the responsible party and file Form SS-4 again.
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