Why Can’t I Get an EIN? Reference Codes 101–107 and Fixes

If you can’t get an EIN, the cause is almost always one of a short list of specific problems: the online tool is closed for the day, your name doesn’t match Social Security Administration records, the business name conflicts with an existing entity, you listed a company instead of a person as the responsible party, you’ve already used your daily application limit, or your situation doesn’t qualify for the online application at all. The IRS returns a reference number rather than a plain explanation, so the fix depends on decoding which problem you hit.

One thing to rule out first. The IRS does not charge for an EIN. Applying online, by phone, by fax, or by mail is free. If a site is asking $50 to $300 to “file” your application, it’s a third-party service, not the IRS, and the Federal Trade Commission has warned some of these operators that their pricing may be deceptive.¹ Start at irs.gov.

The Online Tool Isn’t Open All the Time

The IRS online EIN assistant runs on a schedule. In Eastern Time, it’s available Monday through Friday from 6:00 a.m. to 1:00 a.m. the next day, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.² Outside those windows you get a generic “system unavailable” message. Federal holidays can shut it down too, and heavy traffic or maintenance sometimes blocks access during posted hours. Before assuming your application is broken, check the day and time.

The second timing trap is the session clock. Once you begin, 15 minutes of inactivity ends the session and you start over.³ Progress can’t be saved. Have your formation documents, the responsible party’s SSN or ITIN, and your entity details in front of you before starting.

Reference Number 101: Business Name Conflict

Reference 101 means the IRS found an existing entity with a name too similar to yours. Your name may be unique in your state, but the IRS checks its national database. A company in Ohio with the same name as yours in Texas can trigger this.

You cannot fix this one online. The IRS has to review the application manually. File Form SS-4 by fax to 855-641-6935 or by mail, and include a copy of your state-approved formation documents (articles of organization, certificate of formation, or the equivalent). That gives the reviewer proof your state authorized the name.

Reference Number 102: Name or SSN/ITIN Mismatch

Reference 102 is the most common hard stop. The online system checks the responsible party’s name against Social Security Administration records in real time, and if the entry doesn’t match exactly, it blocks you.

The mismatches are usually small. A marriage or divorce changed your legal name with Social Security but you typed your old one. A hyphenated last name was entered without the hyphen. A middle name was included when Social Security only has an initial. A single digit was transposed in the SSN. The system has no tolerance for these discrepancies.

To fix it, check exactly how your name appears on your Social Security card. If you’ve had a name change, confirm the Social Security Administration has processed it before reapplying. You can verify this through your account at ssa.gov.

Reference Number 103: The Responsible Party Must Be a Person

Reference 103 comes up when the application lists another business entity as the responsible party. The IRS requires the responsible party to be an individual who owns, controls, or manages the entity’s funds and assets.⁴ Government entities are the only exception.

This trips up owners of layered structures. If your LLC is owned by another LLC, the responsible party is still the real person at the top of the ownership chain, with that person’s SSN or ITIN. A company name or another EIN in that field will bounce the application immediately.

Reference Number 105: Too Many Attempts or Daily Limit Hit

The IRS issues one EIN per responsible party per day across all application methods.² Reference 105 means you’ve made too many attempts in one day with the same SSN, ITIN, or EIN. Failed attempts count. The only fix is to wait until the next business day.

The daily limit also catches entrepreneurs forming multiple entities at once. Setting up both an LLC and a separate corporation takes two separate days. A third-party designee such as an attorney or accountant can submit for you, but the limit still tracks the responsible party’s SSN or ITIN, not who submits.⁵

Reference Numbers 106 and 107: Single-Member LLC Payroll

These two codes deal with single-member LLCs that have employee payroll. Reference 106 means the LLC lacks a sole proprietorship EIN. Reference 107 means it has more than one. Both require calling the IRS business and specialty tax line at 800-829-4933 to sort out.

Whenever any reference number appears, write it down. It’s the single most useful thing to hand an IRS agent if you call for help.

You May Already Have an EIN

An EIN is permanent. The IRS cannot cancel one, only deactivate it.⁶ Each entity is supposed to have only one, and the system flags requests it treats as duplicates. If your business already received an EIN from a prior application you’ve forgotten, a new application won’t go through.

Before reapplying, look for the existing number. Check past tax returns, bank account opening paperwork, and state or local licenses. If none of those turn it up, call the IRS business line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time. After identity verification, an agent can read the number over the phone or issue Letter 147C confirming your previously assigned EIN. A business entity transcript is another option and will include the number.

When You Can’t Use the Online Tool at All

The online application has three eligibility requirements, and failing any of them means the tool won’t let you proceed:²

The principal place of business is in the United States or a U.S. territory.
The responsible party has a valid SSN or ITIN.
The responsible party is an individual, not another entity.

Foreign nationals without an SSN or ITIN, entities formed outside the United States, and businesses whose responsible party is another company all need a different route. On Form SS-4, a foreign responsible party enters “foreign” or “N/A” on line 7b where a taxpayer identification number would otherwise go.⁷

Phone

Domestic applicants call 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time.⁸ International applicants whose principal business is outside the U.S. call 267-941-1099 (not toll-free), Monday through Friday, 6 a.m. to 11 p.m. Eastern Time.⁶ The caller must be authorized to receive the EIN and able to answer the questions on Form SS-4. You may need to fax or mail the signed form within 24 hours if the representative asks for it.

Fax

Faxing Form SS-4 through the Fax-TIN program typically returns an EIN within four business days. Domestic filers (50 states and D.C.) use 855-641-6935. Filers in U.S. territories or international filers sending from within the U.S. use 855-215-1627. International filers sending from outside the U.S. use 304-707-9471.⁵ Confirm these numbers on the current Form SS-4 instructions before sending, as they can change without notice.

Mail

Mail is the slowest option. Expect the EIN in about four weeks.⁷ International applicants without a U.S. address mail Form SS-4 to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.

1
Federal Trade Commission. FTC Warns Operators of Websites that Charge for an Employer Identification Number
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Internal Revenue Service. Get an Employer Identification Number
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Taxpayer Advocate Service. When Taxpayers Struggle to Obtain an EIN, Everyone Loses
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Internal Revenue Service. Responsible Parties and Nominees
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Employer Identification Number
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Internal Revenue Service. Instructions for Form SS-4
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Internal Revenue Service. Telephone Assistance Contacts for Business Customers