Fact Checked by Editorial Staff 
The Employer Identification Number (EIN) is a unique 9-digit number that is needed for running a business. To obtain that number, one must apply to the IRS (Internal Revenue Service) through an online or offline process. Often, applicants encounter an “EIN rejected” issue. This can happen due to several reasons. One of the most common reasons is that the chosen name already exists. This can be confusing, as you must have already checked whether the name is already taken in your state by searching for it on the SOS’s site.
- EIN rejection comes with a reference number. Each reference number shows different reasons for EIN rejection.
- You need an EIN for banking, taxes, and hiring employees.
- EIN rejection issue can be solved quickly by directly contacting them through phone.
- EIN rejection can delay banking approvals.
If you’re not a reading type of person and want to explore all the references and related issues, here is a detailed video from LLCBuddy editors. Watch the video and let us know if this helps solve your EIN-relared issues.
EIN Reference Number 101 – Name Already Exists
“EIN rejected because the name already exists (reference number 101)” – it is the most common reference number error that business owners often face. They get a message from the IRS that looks like this,
“We apologise for the inconvenience, but based on the information provided, we are unable to provide you with an EIN through this online assistant.”
When you see something, it is obvious you feel terrible. Especially when you know your chosen name is available for use. However, this can happen if another company is using the name in another state. In that case, the IRS rejects the second applicant with the same name on the grounds of duplication.
How to Fix EIN Reference Number 101 Error
When your EIN gets rejected due to a name conflict, there is a way to solve this issue. EIN rejection typically occurs with online applications, and in such cases, the IRS must review your application manually. Submit Form SS-4 via mail or fax to the IRS with the correct information.
IRS Contact:
- Mailing Address: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999
- Fax: 855-641-6935
Name Control By IRS
Your LLC or business name might seem unique in your state; however, it can also be used by others in another state. In that case, the online system rejects your EIN immediately. The problem may occur due to the name control system used by the IRS.
The IRS has a name control system, where they save the first four letters, along with the EIN, for their documentation. Now, the real problem arises if the IRS online system identifies your application as matching or similar to other names (due to the name control system). For example, if there exists a name Christopher, the IRS Name Control System saves the identity as CHRI with their EIN. Now, the same first 4 letters will be saved with a different EIN for Christina. This leads to confusion sometimes.
In such cases, the best option is to send a fresh application manually, that is, by mail or fax. Fill out the Form SS-4, send it to the IRS office address via mail, or fax it to their fax number. This should resolve your issue more quickly than waiting for online clarification.
EIN Reference Number 102 – SSN Mismatch
EIN Reference number 102 occurs when there is a mismatch between the Responsible Party‘s name and their SSN or ITIN. In this case, the IRS immediately rejects the EIN application. Error 102 happens when the Social Security Number or the Individual Taxpayer Identification Number provided in the application does not match the individual’s name.
This can occur for several reasons, such as misspelling or wrong spelling of the Responsible Party, entering the wrong SSN or ITIN, or simply due to an error in the IRS online system.
How to Fix Reference Number 102 Error
To fix it, quickly check your SSN/ITIN and the full name of the Responsible Party for clarification. If things are good in there, then wait for a day and send the application again (if doing it online). If the issue remains the same, apply offline (by mail, fax, or in person) using Form SS-4. In case of offline filing, a real person verifies your details instead of AI assistants (online filing).
EIN Reference Number 103 – Existing EIN Mismatch
This is another type of error the IRS sends if they find any mismatch. The reference number 103 occurs when the existing EIN does not match the entity or the company. For example, you have entered a company’s name or an entity name as a Responsible Party, and the EIN you entered does not match the entity name.
Such cases happen due to a common reason. In most cases, this discrepancy happens when the entity name or EIN is entered incorrectly. Another reason that causes this error is the IRS online system issue.
How to Fix Reference Number 103 Error
If there is a misspelling of the entity name or the EIN was entered incorrectly, it can be easily fixed. The applicant is required to check the details they are entering. If there is any mistake or misspelling, they can fix it and reapply through the online portal. On the other side, if the details that are entered are all correct, then it is an issue with the IRS online portal.
In that case, you can wait for a day and reapply. If this problem remains the same, you must send the application by mail or drop off the Form SS-4 in person at their office. In case of offline filing, it is not a Bot but a real person who verifies the details. That takes a good amount of time, but it is much more accurate than checking by the AI in their online portal.
EIN Reference Number 104 – Third Party Designee Conflict
EIN reference number 104 reflects the conflict between the third-party designee and the responsible party/LLC. Your EIN can get rejected if the IRS finds out that the address and phone number of the third-party designee are the same as those of the LLC. If the Responsible Party is not the LLC owner but a third-party designee appointed by the LLC, the details should be different from each other.
While applying for an EIN, an LLC can appoint a third-party designee. This third-party designee‘s details, such as address and phone number, must be given on “Step 2” of the online EIN application form. Now, the IRS does not allow the owner or CEO of the LLC to also act as the third-party designee. Hence, the address and phone number of the designee should be different from the address and phone number of the LLC.
How to Fix Reference Number 104 Error
It is simple. Either you have to cancel the third-party designee and provide your details as a Responsible Party on the form, or you can get someone with a different address and phone number as your appointed third-party designee. If the IRS finds out the same address and phone number, it might reject your EIN again.
If you receive the same rejection with reference number 104, even after making sure everything is correct, then you may need to send them Form SS-4 by mail.
EIN Reference Number 105 – Too Many Attempts to Obtain EIN
Reference Number 105 error means someone attempts to obtain an EIN too many times online. If a single individual attempts to obtain an EIN using the same SSN, ITIN, or EIN within a day, the IRS may not be able to process the application anymore. Hence, it gets stuck. But, no worries, this does not mean you can never be able to apply again online.
How to Fix Reference Number 105 Error
In such cases, it is recommended to stop trying and wait for 24 hours. After a day, you can try again through the online portal. If the error persists, it is more likely to have an internal system issue. In this case, applying through Fax (number: 855-641-6935) would be the best option. You can also call them directly or send the Form SS-4 by mail.
EIN Reference Number 106 – Single Member LLC with No EIN
The reference number 106 is a bit complicated. This error occurs when a single-member LLC does not have an EIN. It is already given that to form an LLC or register your company as an LLC, you must obtain an EIN. If there is a single-member LLC (though it acts like a sole proprietorship) that does not have an EIN, it must be due to a specific reason.
How to Fix Reference Number 106 Error
There is no direct solution to fix this error. Unfortunately, the problem is complicated and time-consuming to fix; it would be wise to contact the IRS directly.
EIN Reference Number 107 – Single-Member LLC with Many EINs
This is a completely opposite issue from the reference number 106. The error arises when a single-member LLC has more than one EIN. As we know, a single-member LLC is treated as a sole proprietorship; it is valid that a single-member LLC will have a single EIN. However, when it has employees, it may have multiple EINs.
Now, the issue arises when a single-member LLC has too many EINs that it almost hits the maximum number. If the LLC gets more employees, it will probably need more EINs. In such cases, the IRS rejects more applications from the same LLC.
How to Fix Reference Number 107 Error
Just like the reference number 106 error, there is no direct solution to fix this error. It is recommended to contact the IRS directly over the phone, by email, or by an in-person visit to look for a suitable solution. The problem may vary depending on the company; hence, the solution may also differ for each company.
EIN Reference Number 108 – Responsible Party Details Do Not Match the IRS Records
EIN reference number 108 error is similar to the errors from 102 and 103. If the details of the Responsible Party do not match the IRS records, it shows a reference number 108 error. Though there is no clarification on which details (such as SSN or address, or something else) mismatch leads to the occurrence of this error. However, it is assumed that any details of the responsible party, if they do not match IRS records, can lead to a reference number 108 error.
How to Fix Reference Number 108 Error
In such scenarios, check all the details of the responsible party thoroughly before reapplying. If everything is in its place, then it may happen due to an IRS online filing system failure/error. In that case, send an offline application by filling out Form SS-4, or apply using fax.
EIN Reference Number 109-113 – Technical Issue
EIN reference number starting from 109 to 113 error shows technical issues in the IRS online filing system. There is no specific definition or term for these errors. It may be a website crash, a maintenance issue, a file system failure, etc. The series of reference numbers from 109 to 113 codes depicts the IRS’s internal technical issues.
How to Fix Reference Numbers 109-113 Error
Since the issues lie within the IRS’s internal system, there’s not much we can do here. If the technical issue occurs, that is, any reference number between 109 and 113 occurs, you can wait for 24-48 hours before trying again. Since it is an IRS internal issue, if you miss deadlines, you can waive your penalties, equivalent fees, or payment. If the system still does not get back within 48 hours, fill out Form SS-4 and send it via mail or fax for a faster process.
EIN Reference Number 114 – Hit Maximum EINs Per Day
The IRS grants only one EIN per responsible party per day. The occurrence of reference number 114 indicates that the responsible party obtained the maximum number of EINs granted for that day.
How to Fix Reference Number 114 Error
As said, the IRS grants only one EIN to the responsible party per day. As a responsible party, you will not be able to obtain an EIN more than once per day. You must get back after 24 hours and reapply. Like other issues, if it reappears even after correcting everything, then go straight offline. Apply using Form SS-4 by mail or fax.
EIN Reference Number 115 – Responsible Party Recorded as Dead
Reference Number 115 error is a weird one. It means the IRS has recorded the responsible party as a deceased person. In such cases, the IRS maintains a date of death for the responsible party.
How to Fix Reference Number 115 Error
This problem can be fixed if the party contacts the IRS directly. Call them on the desk number – 800-829-4933. Before you make the call, be prepared with the supportive documents that justify that the recorded information is incorrect.
In most cases, the problem gets addressed and resolved over a phone call. If not, then meet them by visiting the IRS office. Bring the documents that prove the information wrong.
In Conclusion
As mentioned, obtaining an EIN is mandatory for everyone running a business in the United States. However, rejection of the EIN can occur at any time, as it is associated with many other things and documents. Reference number 101 – the name already exists is one of the most common issues. To fix these issues immediately, it is recommended to contact the IRS or reapply manually (offline) to get things done quickly.