When the IRS rejects an EIN application, the cause is almost always one of five things: the responsible party’s name or taxpayer ID doesn’t match IRS records, the entity already has an EIN, the same responsible party already applied for another EIN that day, the business name conflicts with one already in the IRS database, or a required field on Form SS-4 was left blank. Each has a specific fix, and in most cases you can correct the problem and reapply the same day.
Name and Taxpayer ID Mismatches
This is the single most frequent reason EIN applications fail. The online system checks the responsible party’s name and taxpayer ID (SSN or ITIN) against IRS records in real time. If the name you entered doesn’t match exactly what the Social Security Administration or the IRS has on file, the application fails on the spot.
Common culprits are predictable once you know to look for them. A legal name change through marriage or court order that hasn’t been updated with the SSA. A hyphenated last name entered one way on the application and another way on the Social Security card. A transposed digit in the SSN. A middle initial on one record and not the other.
The fix is to verify that the responsible party’s name and taxpayer ID match the Social Security card or ITIN letter exactly, character for character. If the responsible party recently changed their name, they need to update the SSA first and wait for that change to propagate before reapplying. There is no workaround at the IRS end; the records have to match.
The Entity Already Has an EIN
The IRS assigns only one EIN per entity. If your business, trust, or estate was ever issued an EIN, a second application will be denied.1Internal Revenue Service. Employer Identification Number This catches more people than you’d expect: an LLC formed years ago that never opened a bank account, a partnership that went dormant, an estate opened by a prior executor. The number is still valid and still in the IRS system.
If this is your rejection, you don’t need a new EIN. You need the old one. Check these first:
- The original EIN assignment notice the IRS mailed when the number was first issued.
- The business bank account records, since the bank captured the EIN at account opening.
- Any state or local license or permit application you filed for the entity.
- Prior business tax returns, which print the EIN on the first page.
If none of those turn it up, call the IRS Business and Specialty Tax Line at 800-829-4933. Once the representative verifies your identity, they can give the number over the phone to anyone authorized to receive it.1Internal Revenue Service. Employer Identification Number
One Application Per Responsible Party Per Day
The IRS limits EIN issuance to one per responsible party per day.2Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025) If you’re setting up several entities at once and the same person is the responsible party on each, you can only get one EIN today. The second application will fail.
What makes this one frustrating is that the error message isn’t clear about what happened, so people often mistake it for a technical glitch and keep retrying. If you’ve already pulled an EIN today under this responsible party, wait until tomorrow or list a different qualified individual as the responsible party on the next application.
The Responsible Party Must Be an Individual
Every EIN application requires a “responsible party,” defined by the IRS as the individual who owns, controls, or exercises effective control over the entity and manages its funds and assets. This has to be a natural person with a valid SSN or ITIN. You cannot list another LLC, corporation, or trust in that slot. Government entities are the only exception; they may use an EIN on that line.3Internal Revenue Service. Responsible Parties and Nominees
This rejects a lot of holding company and multi-tier LLC applications where the paper “owner” is itself an entity. Trace ownership down to the individual who ultimately controls the entity and list that person, with name and taxpayer ID matching IRS records exactly.2Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
If the responsible party is a foreign individual with no SSN or ITIN and no eligibility for one, enter “foreign” or “N/A” on line 7b of Form SS-4. The line still needs an entry.2Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
Entity Name Conflict (Reference Number 101)
The online application sometimes rejects a submission because the business name is too similar to an entity already in the IRS database. Your state’s business name check is separate and narrower: a name approved as unique in your state can still conflict with a business registered elsewhere, because the IRS checks a national database.
When this happens, the online tool typically returns reference number 101. You have two realistic options. Modify the entity name slightly on your application to distinguish it. Or apply by fax or mail using Form SS-4, where the IRS has more flexibility to process applications with similar names. If you’ve already filed formation documents with your state under a specific legal name, make sure the name on the EIN application matches those documents exactly, including the entity designator (“LLC,” “Inc.,” and so on).
Blank Fields on Form SS-4
The IRS won’t issue an EIN unless every required field for your entity type is filled in. On Form SS-4, lines that don’t apply to you should say “N/A” rather than being left blank. A blank where the IRS expects an answer will stall or reject the application.2Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
The online application catches most of these by forcing you to complete each screen. Fax and mail submissions have no such guardrail, so if you’re using those routes, walk through the SS-4 instructions line by line before sending and confirm each field has either an answer or “N/A.”
Technical Error Codes 109 Through 113
Not every failed online application is a true rejection. Reference numbers in the 109 to 113 range mean the IRS system itself is having technical trouble, not that anything is wrong with your information. The online tool is available Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday from 6:00 a.m. to 9:00 p.m. Eastern, and Sunday from 6:00 p.m. to midnight Eastern.4Internal Revenue Service. Get an Employer Identification Number
Wait a few hours and try again. The problem usually clears on its own. If the same code comes back across multiple attempts over a couple of days, switch to faxing Form SS-4 instead.
International Applicants Can’t Use the Online Tool
If your business has no legal residence, principal office, or place of business in the United States or its territories, the online EIN application isn’t available to you at all. International applicants must apply by phone, fax, or mail.5Internal Revenue Service. Instructions for Form SS-4 (12/2025)
Phone application is reserved for international applicants: call 267-941-1099 (not toll-free), Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern. The caller must be authorized to receive the EIN and to answer questions about the Form SS-4, so have the form completed before calling.5Internal Revenue Service. Instructions for Form SS-4 (12/2025) International fax goes to 304-707-9471; international mail goes to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.
How to Find Out Exactly Why Yours Was Rejected
The online tool tells you something is wrong immediately, but its wording can be vague. Fax and mail rejections come back as a letter that spells out the specific problem; read it carefully, because the exact language points to the fix.
If you didn’t get a letter, or the explanation isn’t clear, call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7:00 a.m. to 7:00 p.m. local time. Have Form SS-4 and the responsible party’s taxpayer ID in front of you; the representative will verify your identity before discussing the application.6Internal Revenue Service. Telephone Assistance Contacts for Business Customers
Reapplying After You’ve Fixed the Problem
Once the underlying issue is corrected, submit a fresh application through one of three channels:
- Online: the fastest route. If the responsible party has a valid SSN or ITIN and the business is U.S.-based, the EIN usually comes back within minutes.4Internal Revenue Service. Get an Employer Identification Number
- Fax: send the completed Form SS-4 to 855-641-6935 and include a return fax number. Expect the EIN back in about four business days.1Internal Revenue Service. Employer Identification Number
- Mail: send Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Allow about four weeks.
Pick one method only. Submitting the same application by fax and mail at the same time can produce duplicate EINs or processing delays. And if you’re reapplying online, remember the daily limit: if the same responsible party already pulled an EIN today for another entity, this one will have to wait until tomorrow.
If a Filing Deadline Is Looming
An EIN rejection doesn’t pause your tax obligations. If you have payroll running or an information return due, the IRS continues to assess late-filing and late-deposit penalties on information returns like W-2s and 1099s and on employment tax deposits while you work out the EIN.7Internal Revenue Service. Information Return Penalties8Internal Revenue Service. Failure to Deposit Penalty Resolve the application as fast as you can and file as soon as the number arrives. If this is your first missed deadline, you may qualify for first-time penalty abatement based on a clean compliance history; request it when you file.