If the IRS online EIN application stops with "We are unable to provide you with an EIN" and a Reference Number, your application has not been approved online — but you can still get your EIN, free. For Reference Number 101, the IRS routes you to a live agent on 800-829-4933. This guide explains what the codes mean and the quickest way through.
What Reference Number 101 means
The IRS does not publish a public list of what each reference number means. What it does say, in its internal procedures (updated November 2025), is that reference numbers 101 and 115 are sent to an IRS customer service representative, while all other reference numbers get an automated message telling you to correct the information and resubmit.
In practice, 101 is most commonly reported when the business name you entered is the same as, or too similar to, a name the IRS already has on file. This is common with popular names, and when an earlier application for the same name was started or submitted. It does not mean you did anything wrong, and it does not mean your LLC is invalid.
How to fix error 101
- Call the IRS Business & Specialty Tax Line: 800-829-4933 (Monday to Friday, 7 a.m. to 7 p.m. local time; Alaska and Hawaii follow Pacific time). Callers outside the US use +1 267-941-1099 (not toll-free, Monday to Friday 6 a.m. to 11 p.m. Eastern time).
- Have your formation documents ready. When the IRS sees a possible duplicate name, it can ask for proof that your LLC or corporation is registered with the state — your approved Articles of Organization or Certificate of Formation.
- Or apply on paper. Complete Form SS-4 and fax it to the IRS (the EIN is generally faxed back within about 4 business days if you include a fax number) or mail it (about 4 weeks). Attach a copy of your state approval.
Do not keep resubmitting the same details online and do not invent a new name — the legal name on your EIN must match your state filing exactly.
Other EIN reference numbers
Only code 115 is described in IRS documents: it appears when IRS records show the responsible party as deceased, and you are told to call the Business & Specialty line. The meanings below are commonly reported by formation services and accountants, not published by the IRS, so treat them as a guide:
| Code | Commonly reported meaning | What to do |
|---|---|---|
| 101 | Business name matches or is too similar to one on file | Call 800-829-4933, or fax/mail Form SS-4 with your state approval |
| 102 | SSN or ITIN does not match the name in IRS records | Check the name and number exactly as on your Social Security card or ITIN letter, then retry |
| 103 | EIN and name do not match (when an existing EIN is entered) | Check the details, then retry or use Form SS-4 |
| 104 | Third-party designee details conflict with the business details | Check the designee information, then retry |
| 105 | Too many failed attempts | Wait 24 hours before trying again |
| 106 | Problem with the owner's records for a single-member LLC | Call 800-829-4933 |
| 109, 110, 112, 113 | Technical or system error | Wait and try again later or in another browser; if it repeats, use Form SS-4 |
| 114 | An EIN was already issued to this responsible party today | The IRS issues one EIN per responsible party per day — try again the next day |
| 115 | Responsible party shown as deceased in IRS records (IRS-documented) | Call 800-829-4933 |
How to avoid EIN errors
- Apply after the state approves your LLC, using the legal name exactly as approved, including "LLC".
- Enter the responsible party's name and SSN or ITIN exactly as the IRS has them.
- Apply once. The IRS issues one EIN per responsible party per day, and repeated attempts can lock you out for 24 hours.
- Apply during opening hours (US Eastern time): Monday to Friday 6 a.m. to 1 a.m., Saturday 6 a.m. to 9 p.m., Sunday 6 p.m. to midnight. The session expires after 15 minutes of inactivity.
Our full guide walks through every question: how to get an EIN (tax ID number) online.
If you are outside the US
If the responsible party has no SSN or ITIN, the online application is not available at all — you apply by phone (+1 267-941-1099), fax or mail with Form SS-4. See how to get an EIN without an SSN.
Prefer not to deal with the IRS yourself? Incofile's EIN service prepares and submits the application and follows it up for you — including when the online system returns an error. The EIN itself is always free from the IRS; our fee is for doing the work.
General information, not tax advice. The IRS does not publish meanings for most reference numbers, and its procedures and hours can change — check irs.gov or call the IRS for your case. Checked October 2026.