References 109 and 110 are different in kind from the other EIN error codes. They do not point at anything you typed. The IRS system itself failed to process the application. That makes them the least alarming codes to receive and, in their own way, the most annoying, because there is nothing on your side to correct.
What references 109 and 110 mean
The online EIN assistant hit a technical fault while processing your application. Usually that is server load or maintenance; sometimes it is a plain glitch. Codes 111, 112, and 113 belong to the same family. Nothing you entered was the problem.
The useful difference from the other codes: a technical error does not close the online route. After a 101, resubmitting is pointless. After a 109 or 110, resubmitting later is exactly the fix.
First, check the clock
The online assistant is not a 24-hour service. It operates Monday to Friday, 7am to 10pm US Eastern time. Outside that window, applications do not go through, and the failure can surface as a technical error rather than a polite closed sign.
If you are applying from overseas, translate that window into your own time zone before concluding anything is broken. From Istanbul, for example, the tool is available from 2pm to 5am the next morning.
The fix, step by step
- Wait before retrying. A few hours is often enough for a load or maintenance issue. Twenty-four hours is the safe interval.
- Start a fresh session. A different browser, or a private window, so no stale session data comes along.
- Retry once or twice, not more. A stack of failed attempts with the same number triggers reference 105 and a day-long lockout of its own.
- If the code keeps returning across days, switch to fax. Complete Form SS-4 and send it to 855-641-6935 with a US address, or 304-707-9471 without one. Put a return fax number on the form; the IRS commonly faxes the EIN back in about four business days, longer in busy periods.
One case where retrying is a waste
If the responsible party has no SSN or ITIN, stop. The online tool validates that number in real time and will never complete your application, whatever code it happens to show on a given day. The paper SS-4 with foreign written on line 7b is the route, and we cover it end to end in getting an EIN without an SSN.
The other reference numbers
If your code was not 109 or 110, the fix is different. 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, and reference 104 is a third-party designee contact clash. Each has its own page and its own way out.
Tired of watching the IRS site fail?
We file SS-4s by fax every week and track them until the EIN comes back. If you would rather not babysit the online tool, send us your formation documents.
Frequently asked questions
What do EIN reference numbers 109 and 110 mean?
They mean the IRS system could not process your application because of a technical fault on its side, usually server load or maintenance. They are not a judgment on anything you entered. Codes 111, 112, and 113 belong to the same family.
Do errors 109 and 110 mean my EIN application was rejected?
No. Unlike a 101 name conflict, a technical error does not close the online route. The application simply did not go through. Most people succeed on a later attempt once the system recovers.
What hours does the IRS online EIN assistant work?
Monday to Friday, 7am to 10pm US Eastern time. Outside that window the tool does not process applications, which trips up applicants in other time zones who assume something is broken.
What if 109 or 110 keeps coming back for days?
Stop retrying and file Form SS-4 by fax: 855-641-6935 with a US address, 304-707-9471 without one, with a return fax number on the form. And if the responsible party has no SSN or ITIN, skip the online tool from the start, because it cannot complete that application on any day.
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.