References 106, 107, and 108 are the three codes in the EIN Assistant series that nobody explains well, and there is a reason for that: the IRS does not publish what they mean. The internal manual that lists every code and its meaning is redacted in the public version. What we can tell you is what the IRS says it does when you call about one of these codes, and what to file so the application stops depending on the online tool at all. We also cover what the two best documented private sources say the codes signal.
What the IRS itself says about these codes
When the online assistant cannot finish an application, it shows a fixed message: the IRS is unable to provide an EIN through the online assistant, please call 800-829-4933, or 267-941-1099 from outside the US, and mention reference number XXX. That wording is quoted in Internal Revenue Manual 21.7.13.3.4.1, the section that governs the online tool.
The same section explains what happens to your call. Callers who mention reference number 101 or 115 are routed to a live assistor. Every other reference number, and that includes 106, 107, and 108, is routed to an automated message that tells you to correct the invalid information and resubmit the application. The manual then refers assistors to a list of codes and their meanings, and that list is blanked out in the version the public can read.
So the official position on 106, 107, and 108 is short: something in the application did not pass the real time checks, so fix it and try again. If that fails, send Form SS-4 by fax or mail. The manual also instructs assistors to tell third party designees who hit a problem online to mail or fax a completed Form SS-4 rather than keep trying.
Reference 106: what the private sources say
The most detailed public description comes from LLC University, which reads 106 as a single member LLC that has employees but whose owner does not have a sole proprietorship EIN on file. Their own advice is candid: contact the IRS, because they are not sure what the next step is. TRUiC's guide reads the code the same way and also points to the Business and Specialty Tax Line.
That reading fits something real in the IRS manual. Before 2009, employment taxes for a single member LLC could be reported under the owner's own EIN, and the manual describes assigning two numbers in those cases, one for the owner and one for the LLC, with the owner's number used as a cross reference. IRM 21.7.13.5.4.2.2 covers the rule change and IRM 21.7.13.5.4.3.1 covers how assistors determine the need for an EIN for a single member LLC. An online application that tells the tool the LLC has employees and looks for an owner record that is not there is a plausible trigger. We describe it as plausible because that is what it is; the IRS has not confirmed it in any public document we could find.
What to do after a 106
- Check what you told the tool about employees. If the LLC has no employees yet and you selected that it does, or answered the question about expected employees in a way that implied it does, that answer alone is worth correcting on a resubmission. The IRS's own message for this code family is to correct the information and resubmit.
- Remember the daily limit. The IRS allows one EIN per responsible party per day, stated on its online EIN application page. Repeated attempts also risk reference 105, the too many attempts code, which we cover on its own page.
- If the second attempt fails, move to Form SS-4. A paper application is read by an assistor, and the manual's general rule, in IRM 21.7.13.4.2, is that the assistor researches whether the taxpayer already has an EIN before assigning one. Details on the fax route are below.
Reference 107: the mirror image
LLC University describes 107 as the flip side of 106: a single member LLC with employees where the responsible party already has more than one sole proprietorship EIN. Again their advice is to contact the IRS. TRUiC agrees on both the meaning and the fix.
The manual has a procedure for exactly this situation. IRM 21.7.13.6.3, Resolving Multiple EINs, is the section assistors use when research turns up two numbers for the same taxpayer, and the manual's general rule is that an assistor performs research to make sure a taxpayer does not already have an EIN before a new one is assigned. That research is something the online tool cannot do for you, which is why 107 is not a code you can fix by editing the form.
What to do after a 107
- Find your existing numbers. Old CP 575 notices, bank paperwork, past returns. The IRS's EIN page lists those same places to look, and explains that a person authorized for the entity can call 800-829-4933 to have the number located. We cover the confirmation letter that comes out of that call in our guide to Letter 147C.
- If two numbers were assigned to the same business, ask the IRS to consolidate them. That is the multiple EIN procedure, and it happens on the phone or by correspondence, not in the online tool.
- Then apply for the LLC's own EIN on Form SS-4 if the LLC still needs one after the cleanup.
Reference 108: we could not find a sourced meaning
We looked. Clerky's help center lists 108 next to 102, 103, and 105 and states plainly that the meaning of this reference number is unknown. LLC University's page, which covers 101 through 115, skips it. TRUiC's page skips it. The IRS manual, as noted above, redacts the list. We are not going to invent a meaning for it.
What we can say is what the IRS does with it. A 108 caller gets the automated message: correct the invalid information and resubmit. Clerky's suggestion is the sensible one for a code with no published meaning: recheck the responsible party's name and SSN or ITIN exactly as they appear on Social Security or ITIN records, resubmit once, and if it returns, apply by fax. That is also what we do when a client brings us a 108.
Why a foreign owner should rarely meet any of these
If you are reading this because you own a US LLC from outside the United States, there is a good chance the online tool was the wrong door in the first place. IRM 21.7.13.3.4.1 sets two conditions for using it: the responsible party must have a valid SSN or ITIN, and the entity's principal location must be in the United States or a US territory. Applicants outside the United States, the manual says, apply by phone, fax, or mail. The Instructions for Form SS-4 say the same thing and add the detail that matters: if the responsible party does not have and is not eligible for an SSN or ITIN, you write "foreign" on line 7b.
That is the whole reason our guide to getting an EIN without an SSN exists. The online tool cannot process a foreign responsible party, and whichever reference number it shows you on the way out is beside the point.
The fax route, which resolves all three
Every one of these codes is resolved the same way when correcting and resubmitting does not work: a completed, signed Form SS-4, sent to the number that matches where the business and the responsible party are. From the Instructions for Form SS-4:
| Case | Applicant | Fax | |
|---|---|---|---|
| US address | Legal residence or principal place of business in the 50 states or DC | 855-641-6935 | Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999 |
| No US address | No legal residence or principal place of business in any state | 855-215-1627 from inside the US, 304-707-9471 from outside the US | Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 |
Timing, from the same instructions and the IRS EIN page: a faxed SS-4 with a return fax number on it generally comes back with the EIN within four business days; a mailed one takes approximately four weeks. International applicants can also apply by phone at 267-941-1099, which is not a toll free number, Monday through Friday, 6 a.m. to 11 p.m. Eastern time.
Two things to get right on the form so it does not bounce. First, line 7b: an SSN or ITIN if the responsible party has one, "foreign" if they do not and cannot get one. Second, if you are resubmitting after the online tool refused an LLC, IRM 21.7.13.3.9.1 instructs assistors to tell the taxpayer to include documentation that the LLC name is registered with the state. Include a copy of the state filing with the fax so that question is answered before it is asked.
The rest of the series
Reference 101 is a business name conflict and gets a live assistor. Reference 102 is a responsible party name and number mismatch. Reference 103 means a company was entered where the IRS wants a person. Reference 104 is a third party designee contact clash. Reference 105 is the too many attempts lockout. References 109 and 110 are faults in the IRS system rather than in your application.
Stuck on a code the IRS will not explain?
We prepare and fax Form SS-4 for foreign owned LLCs every week, with the state filing attached and line 7b done correctly, and we track the application until the EIN comes back. Send us your formation documents and we take it from there.
Frequently asked questions
Does the IRS publish what EIN reference numbers 106, 107, and 108 mean?
No. The public version of Internal Revenue Manual 21.7.13.3.4.1 refers to a list of codes and their meanings, and that list is redacted. The IRS's public instruction for every code other than 101 and 115 is an automated message: correct the invalid information and resubmit.
What is EIN reference number 106?
The IRS has not said. LLC University and TRUiC read it as a single member LLC with employees whose owner has no sole proprietorship EIN on file, and both point callers to the IRS rather than offering an online fix. If correcting the employee answers and resubmitting does not work, file Form SS-4 by fax.
What is EIN reference number 107?
Per the same private sources, the mirror of 106: the responsible party already has more than one sole proprietorship EIN. The IRS manual has a procedure for resolving multiple EINs, and it runs through an assistor, not the online tool. Locate your existing numbers first, then apply on paper.
What is EIN reference number 108?
Clerky states the meaning is unknown, and the two other major guides skip it. Recheck the responsible party's name and SSN or ITIN, resubmit once, and if the code returns, fax Form SS-4 to the number for your situation.
Can a foreign owner without an SSN fix these codes online?
No. The online assistant requires a responsible party with an SSN or ITIN and a principal business location in the US. Applicants outside the US apply by phone, fax, or mail, with "foreign" on line 7b of Form SS-4 when the responsible party has no US taxpayer number.
Sources: IRS Internal Revenue Manual 21.7.13 (sections 21.7.13.3.4.1, 21.7.13.3.9.1, 21.7.13.4.2, 21.7.13.5.4.2.2, 21.7.13.5.4.3.1, 21.7.13.6.3); IRS Instructions for Form SS-4; IRS, Get an employer identification number; IRS, Employer identification number. Private descriptions of codes 106 and 107 from LLC University and TRUiC; the unknown status of 108 from Clerky. Current as of 26 August 2026. IRS numbers, hours, and processing times change; confirm on irs.gov before filing.