The IRS online EIN assistant fails with a number and almost no explanation. The message never says what went wrong, only that you should call and mention a reference number. This page puts the codes side by side: what each one signals, and whether another attempt is worth making.
What the message actually is
When the assistant cannot finish an application it shows one 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 governing the online tool.
The same section decides what happens when you call. Callers who mention reference 101 or 115 reach a live assistor. Every other reference number is routed to an automated message telling you to correct the invalid information and resubmit. Knowing which bucket your code sits in is most of the work. Reference 115 appears here only for that routing rule; the codes applicants actually report are 101 through 113, and those are the ones in the table below.
The codes at a glance
| Code | What it signals | Is another online attempt worth it? |
|---|---|---|
| 101 | Name conflict. An entity too close to yours already exists in IRS records, nationally, not just in your state. | No. The online route is closed for that entity. |
| 102 | The responsible party's name and SSN or ITIN did not match IRS records. | One corrected attempt, if you can identify which record is wrong. |
| 103 | A company was entered as the responsible party and its EIN and name pair does not match. The IRS wants a person there. | Yes, once the application names an individual. |
| 104 | The third-party designee's address or phone number is the same as the business's own. | Yes, once the details are genuinely separate. |
| 105 | Too many attempts with the same identifying number, each ending in an error. A lockout, not a diagnosis. | After a full 24-hour wait, and only once you have fixed the error you were getting before the lockout. |
| 106 | Not published by the IRS. LLC University and TRUiC read it as a single member LLC with employees whose owner has no sole proprietorship EIN on file. | Correct what you told the tool about employees, then one attempt. If it returns, fax. |
| 107 | Not published either. The same two sources read it as the mirror image: the responsible party already has more than one sole proprietorship EIN. | Not by editing the form. Locate your existing EINs first, then apply on paper. |
| 108 | No sourced meaning exists. The IRS redacts the list, Clerky calls the meaning unknown, and the other main guides skip it. | Recheck the responsible party's details against SSA or ITIN records, then one attempt. If it returns, fax. |
| 109, 110 | Technical faults in the IRS system. Nothing you entered was the problem. Codes 111, 112 and 113 belong to the same family. | Yes. Retrying later is exactly the fix. |
Two families, and they need opposite responses
Codes 101 through 104 describe something about your application. They are worth reading carefully, because each one names the field that failed and, except for 101, each is correctable.
The rest of the series works differently. 105 is a lockout counter. 106, 107 and 108 are codes the IRS does not explain publicly. 109 through 113 are the system's own faults. The common mistake is treating all of them the same way, resubmitting over and over, which turns whatever you started with into a 105.
The fax route, for the codes that close the online door
A 101, a responsible party with no SSN or ITIN, or a code nobody can explain all lead to the same place: Form SS-4 on paper, reviewed by a person.
- Complete Form SS-4 on paper. Same information, but a reviewer reads it, so the fields the assistant would have validated silently now need to be right the first time.
- Attach your formation documents. The stamped Articles of Organization or Certificate of Formation from your state.
- Fax it to the right number. 855-641-6935 with a US address, 304-707-9471 without one.
- Put a return fax number on the form. This is the single most consequential line on the page. With it, the IRS faxes the EIN back, commonly in about four business days, and that is the good outcome rather than the plan. Without it, they mail a letter to the address on the form, which for an overseas address turns four days into several weeks.
- Keep the transmission confirmation. It is your only evidence of when the application went in.
If you are applying from outside the United States
There is a good chance the online tool was the wrong door from the start. 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 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. We walk through that application in getting an EIN without an SSN.
If the EIN was issued and the notice is what you are missing
Every code above means the application did not complete. If your EIN exists but the CP 575 confirmation notice has gone missing, that is a different request: see how to get IRS Letter 147C.
Stuck on a code and out of attempts?
We read the code and work out which channel your case belongs in, then file the SS-4 prepared properly the first time. Send us your formation documents.
Frequently asked questions
What is an EIN reference number?
It is the code the IRS online EIN assistant shows when it stops an application. The message is fixed: the IRS cannot provide an EIN online, call 800-829-4933, or 267-941-1099 from outside the US, and mention the reference number. That wording is quoted in Internal Revenue Manual 21.7.13.3.4.1.
Which reference numbers get you a live person on the phone?
Only 101 and 115. IRM 21.7.13.3.4.1 routes those callers to an assistor. Every other reference number reaches an automated message telling you to correct the invalid information and resubmit.
Which codes are worth retrying online, and which are not?
109 through 113 are technical faults on the IRS side, so retrying later is exactly the fix. 101 is the opposite: a name conflict closes the online route for that entity, and no retry clears it. 105 sits in between, because the 24-hour wait resets the attempt counter but not the error that caused it.
What if the responsible party has no SSN or ITIN?
The online assistant validates that number in real time, so the application will keep failing, whatever code it happens to show on a given day. The paper Form SS-4 with foreign on line 7b is the route.
Sources: IRS Internal Revenue Manual 21.7.13.3.4.1; IRS Instructions for Form SS-4; IRS, Get an employer identification number. Private readings of codes 106 and 107 from LLC University and TRUiC; the unknown status of 108 from Clerky. Current as of 6 September 2026. IRS numbers and processing times change; confirm on irs.gov before filing.