Reference number 104 is about the third-party designee section of the EIN application, the person or company you authorized to receive the EIN for you. The IRS saw contact details there that clash with the business's own, and it will not issue the number until the two are clearly separate.
What reference 104 means
The third-party designee's contact information conflicts with the business's. The IRS does not accept a designee whose address or phone number is the same as the LLC's own. A designee is supposed to be a genuinely separate party, and matching contact details tell the system it is not.
Why you get it
- A formation service entered its own address twice, once as your business address and once as its designee address. This is the classic cause when a service files for you.
- You filled in the designee section with your own details, assuming it was required. It is optional, and your own contact information there reads as a conflict.
- A shared virtual office or registered agent address used for both the company and the designee.
The fix, step by step
- Applying for your own company? Leave the designee section empty. You do not need one, and removing it removes the conflict.
- Using a service? Separate the details. The business address on the form should be yours or your registered agent's, and the designee's address and phone should be the service's own office.
- Retry online once after the details are clearly distinct.
- Know the routing rule. When a designee's address or fax number matches the applicant's contact details, the IRS requires the application to go by fax or mail. If your setup genuinely overlaps, that is the channel, not a workaround.
- If 104 persists, fax Form SS-4: 855-641-6935 with a US address, 304-707-9471 without one, with a return fax number on the form.
If you are a non-US founder
Foreign founders meet 104 more often because they almost always apply through a service, and services reuse their own addresses. If the responsible party also has no SSN or ITIN, the online tool cannot complete the application in any case, and the paper route with foreign on line 7b is the path. We cover it end to end in getting an EIN without an SSN.
The other reference numbers
104 is one of several codes the assistant returns, each with its own cause. Reference 101 is a business name conflict. Reference 102 is a responsible party name and number mismatch. Reference 103 means a company was named where the IRS wants a person, 105 means too many attempts, and 109 and 110 are IRS system faults. Match the code before applying the fix.
Your formation service hit 104 and stalled?
We obtain EINs as a third-party designee routinely, with the contact details and the filing channel set up the way the IRS expects. If you want it moving again this week, send us your formation documents.
Frequently asked questions
What does EIN reference number 104 mean?
It means the third-party designee's contact information on the application conflicts with the business's own. The IRS does not accept a designee whose address or phone number matches the LLC's, because a designee is supposed to be a genuinely separate party.
Do I need a third-party designee to get an EIN?
No. The designee section is optional. If you are applying for your own company, leave it empty. It exists so a service provider can receive the EIN on your behalf and answer IRS questions about the application.
How do I fix error 104?
Either remove the designee and apply as yourself, or make sure the designee's address and phone number are clearly different from the business's on the form, then retry once. If the error persists, file Form SS-4 by fax.
Can my formation service still get the EIN for me after a 104 error?
Yes, but through the right channel. When a designee's address or fax number matches the applicant's contact details, the IRS requires the application to go by fax or mail rather than through faster channels. A competent service routes it that way without being asked.
Sources: IRS Instructions for Form SS-4 and IRS EIN application guidance; error code behavior cross-checked against LLC University, TRUiC, and Clerky documentation of IRS EIN reference numbers. Current as of 1 August 2026. IRS numbers, hours, and processing times change; confirm on irs.gov before filing.