EIN Application Errors: How Do You Fix Them?

Reference 101, 102, 109, 113, and more. What each error means, and what to do.

By the Easy Guides Editorial Team

The IRS error message system is bad

If something goes wrong with your EIN application, the IRS responds with a numbered "Reference" code and a generic error message. The codes are not well-documented anywhere on IRS.gov. Here are the four most common, what they actually mean, and how to fix them.

Reference 101 (the most common error)

The error message: "We are unable to provide you with an EIN. Reference 101."

What it actually means: the IRS system found a conflict between the information you entered and what it has on file. The most common cause is one of these:

Reference 101 causes
Your name and SSN already linked to an EIN
If you applied for an EIN before (even decades ago, even for a closed business), the system may flag the duplicate.
Business name conflict
If your LLC name is too close to another existing entity in IRS records, the system blocks it.
State formation not yet visible to the IRS
The IRS sometimes lags state filings. If your state just approved your LLC yesterday, the IRS may not see it yet.
More than one application in one day
The IRS limits responsible parties to ONE EIN per day. Even attempts that did not finish count.

Fix: wait 24 hours. If still failing, you must apply by fax using Form SS-4 instead. The fax goes to a specific IRS center for international or problematic applications. Form SS-4 instructions list the current fax numbers. Online application is now closed for that name and SSN combination until cleared.

Reference 102

The error message: "We are unable to provide you with an EIN. Reference 102."

What it means: a mismatch in the responsible party's information. Most often the SSN or ITIN does not match the name as the IRS has it on record.

Fix: double-check the responsible party's full legal name (not nickname) matches their Social Security card or ITIN letter exactly. Then try again. If still failing, file Form SS-4 by fax.

Reference 109

The error message: "There has been a system error."

What it means: the IRS application is having a technical problem. Could be on their end, could be a session timeout.

Fix: close your browser, clear cookies, and try again. The application requires you to complete the form in one session within about 15 minutes. If you walked away mid-application, it likely timed out. Start fresh.

Reference 113

The error message: "We are unable to provide you with an EIN. Reference 113."

What it means: the IRS system cannot confirm the structure or formation of the entity you are applying for.

Fix: verify your state filing was actually approved (not just submitted) before applying for the EIN. Some states have queues that take days or weeks. Wait until you have the official approval, then try the EIN application again.

What to do when no error code shows but the application fails

If the IRS application kicks you out without a Reference number (just a generic "try again later"), it is usually one of:

  • The IRS system is down for maintenance (usually weekends)
  • You are outside the application's hours (M-F, 7 a.m. to 10 p.m. ET)
  • Browser issue. Try Chrome or Edge, in private mode, with extensions disabled
  • Pop-up blockers preventing the PDF download at the end. Disable them

Filing Form SS-4 by fax (the fallback)

If online applications keep failing, your fallback is faxing Form SS-4. This is the same form the online system fills out for you, just done manually.

Fax process
1. Download Form SS-4
From IRS.gov. Free.
2. Fill it out completely
Same information as the online form. Sign it.
3. Fax to IRS
The fax number depends on your location. Listed in the Form SS-4 instructions, page 2.
4. Wait for response
About 4 business days for domestic fax. The IRS faxes back a Letter 147C with your EIN.
Include your fax number on Form SS-4. The IRS will fax the EIN back to that number. Without it, they will mail the response, which takes 4 to 6 weeks.

When to give up and call the IRS

If you have:

  • Tried online and gotten Reference 101 or 102
  • Waited 24 hours and tried again
  • Faxed Form SS-4 and gotten no response in two weeks

Then call the Business and Specialty Tax Line at 800-829-4933. They can issue an EIN over the phone in some cases, and they can resolve why the online system is rejecting you.

Common questions

What does IRS reference number 101 mean?

It signals a name conflict. The IRS found an existing entity with a similar name, often in the same state, or the responsible party already has an EIN. It usually requires applying by fax or mail instead.

Why did my EIN application fail?

Common causes are applying outside the online system's operating hours, a session timing out, a name or address that does not match IRS records, or a responsible party whose SSN or ITIN cannot be verified.

Can I reapply after an EIN error?

Yes. Fix the underlying problem first, since resubmitting the same information produces the same error. If the online tool keeps failing, Form SS-4 by fax generally succeeds.

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