If the IRS rejected your EIN application, the cause is almost always one of five things: the responsible party’s name or taxpayer ID doesn’t match IRS records, the entity already has an EIN, you’ve hit the one-application-per-day limit, the business name conflicts with an existing entity, or Form SS-4 is missing required information. Fix the specific issue and you can usually reapply the same day.
Name and Taxpayer ID Mismatch
This is the single most common reason applications fail. The online system checks the responsible party’s name and SSN or ITIN against IRS records in real time. If anything is off, the application dies immediately.
The usual culprits are a legal name change that was never updated with the Social Security Administration, a hyphenated last name entered differently from the SSA record, or a transposed digit in the SSN. Pull the responsible party’s Social Security card or ITIN letter and compare it character by character to what you entered. If the name on the card is out of date because of marriage or a court order, update the SSA first and wait for that change to move through the system before reapplying.
The Entity Already Has an EIN
The IRS assigns only one EIN per entity, and it keeps that number on file indefinitely. A business formed years ago that never operated, a dormant partnership, or an LLC whose members forgot the original number all still have a valid EIN, and any attempt to get a second one will be denied.1Internal Revenue Service. Employer Identification Number
If that’s your situation, you don’t need a new number. You need to find the old one. Check:
- The original EIN confirmation notice the IRS sent when the number was assigned.
- The bank where the business account was opened.
- Any state or local license or permit application filed by the business.
- Prior business tax returns.
If none of those turn it up, call the IRS Business and Specialty Tax Line at 800-829-4933. After verifying your identity, a representative can provide the number to anyone authorized to receive it.1Internal Revenue Service. Employer Identification Number
The One-Per-Day Limit
The IRS caps EIN issuances at one per responsible party per day.2Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025) If you’re forming several entities at once and the same person is the responsible party on each, you have to spread the applications across separate days. Hitting the limit doesn’t produce a clear error message, so it often gets mistaken for a technical problem. If you already got an EIN today under the same responsible party, wait until tomorrow.
Business Name Conflicts
The IRS online system sometimes rejects an application because the business name is too close to an existing entity in its national database. This is separate from your state’s uniqueness check. A name your state approved can still conflict federally because the IRS is comparing against businesses registered everywhere.
When this happens, the online application typically returns reference number 101. You have two ways forward. You can modify the entity name slightly to distinguish it, or you can apply by fax or mail using Form SS-4, where the IRS has more room to process applications with similar names. Whichever route you pick, the name on the application should match your state formation documents exactly, including the entity designator such as “LLC” or “Inc.”
The Responsible Party Must Be a Person
Every EIN application requires a “responsible party,” defined by the IRS as the individual who owns or controls the entity and manages its funds and assets. It has to be a human being with a valid SSN or ITIN. You cannot list another LLC, corporation, or trust in that field. Government entities are the only exception.3Internal Revenue Service. Responsible Parties and Nominees
This trips up holding company structures and multi-layered LLCs where the owner on paper is another entity. Trace ownership down to the individual who ultimately controls the business and list that person, using the name and taxpayer ID that match IRS records exactly.2Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
Blank Fields on Form SS-4
The IRS won’t issue an EIN unless every required line has an answer. The Form SS-4 instructions specifically direct you to enter “N/A” on lines that don’t apply rather than leaving them empty.2Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
The online tool forces you to complete each screen, so this problem usually shows up on fax and mail submissions where there is no built-in validation. Before you send a paper or fax application, walk through the SS-4 instructions line by line and confirm every field either has the correct entry or “N/A.”
Technical Errors Versus Real Rejections
Not every failure is actually a rejection. When the online tool returns a reference number in the 109 through 113 range, the IRS system itself is having trouble, not your application. The online tool is available Monday through Friday from 6:00 a.m. to 1:00 a.m. Eastern, Saturday from 6:00 a.m. to 9:00 p.m. Eastern, and Sunday from 6:00 p.m. to midnight Eastern.4Internal Revenue Service. Get an Employer Identification Number
Wait a few hours and try again. If the same code keeps coming back over a couple of days, switch to faxing Form SS-4. A persistent 109-113 error doesn’t mean your information is wrong; the system just can’t process it right now.
International Applicants Can’t Use the Online Tool
If your business has no legal residence, principal office, or place of business in the United States or U.S. territories, the online application is unavailable to you regardless of what you enter. International applicants must apply by phone, fax, or mail. The phone option, 267-941-1099, is only for international applicants.5Internal Revenue Service. Instructions for Form SS-4 (12/2025) When the responsible party is a foreign person with no SSN or ITIN, enter “foreign” or “N/A” on line 7b; the line still has to be filled in.2Internal Revenue Service. Instructions for Form SS-4 (Rev. December 2025)
How to Find Out Exactly Why It Was Rejected
The online application flags a problem immediately, though its error messages tend to be vague. Fax and mail applications produce a rejection letter that names the specific issue, so read the letter closely before doing anything else.
If you didn’t get a letter, or the explanation isn’t clear, call the IRS Business and Specialty Tax Line at 800-829-4933, open Monday through Friday, 7:00 a.m. to 7:00 p.m. your local time. Keep your Form SS-4 and the responsible party’s taxpayer ID in front of you; the representative will verify identity before discussing the application.6Internal Revenue Service. Telephone Assistance Contacts for Business Customers
How to Reapply
Once you’ve fixed the underlying problem, submit a fresh application through one of three channels:
- Online, if the responsible party has a valid SSN or ITIN and the business is U.S.-based. The number typically comes back within minutes.4Internal Revenue Service. Get an Employer Identification Number
- Fax to 855-641-6935. Include a return fax number, and expect the EIN in about four business days.1Internal Revenue Service. Employer Identification Number
- Mail to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Allow roughly four weeks.
Use one method only. Sending the same application by both fax and mail can produce duplicate EINs or processing delays. And if you’re going back online, remember the daily cap: if you already used your one-per-day slot under this responsible party, wait until tomorrow.
If a Filing Deadline Is Approaching While You Wait
A rejected EIN doesn’t pause your tax obligations. If you have payroll running or information returns due, penalties can accrue while you sort things out. Information returns like W-2s and 1099s carry per-return penalties that escalate with lateness, and employment tax deposits carry their own tiered penalty of 2%, 5%, 10%, or 15% depending on how late the deposit is.7Internal Revenue Service. Information Return Penalties8Internal Revenue Service. Failure to Deposit Penalty
Resolve the application as quickly as possible and file as soon as the EIN is in hand. If this is your first missed deadline and your compliance history is otherwise clean, ask for first-time penalty abatement when you file; the IRS can waive the penalty on that basis.