EIN Reference Numbers 109 to 113: What They Mean

EIN reference numbers 109 through 113 are some of the most confusing errors a founder can hit, because the online application gives you a code and almost no explanation. These five numbers all come from the same place: the IRS online EIN assistant, which stops the application and hands back a reference number instead of an Employer Identification Number. If you are a non-resident founder forming a US LLC, two of these (101 and 102) tend to show up most often, but the 109 to 113 band is its own cluster of system and timing errors. Here is exactly what each one means and what to actually do next.

What does EIN reference number 109 mean?

EIN reference number 109 means the IRS online EIN system hit a technical problem on its end and could not finish processing your application. Reference number 109 is not a rejection of your LLC or your details. It is the IRS telling you the assistant timed out, lost the session, or could not complete the request at that moment. The application simply did not go through, and no EIN was issued.

The practical translation is that the IRS online tool is temporarily unable to assign you a number. There is nothing wrong with your entity, your name, or your responsible party answers. The IRS itself states that the online assistant is only available during set hours (roughly 7 a.m. to 10 p.m. Eastern time, weekdays), and that traffic and maintenance can interrupt it. Reference number 109 is usually that interruption showing up as a code.

What you do about 109 depends on who you are. If you have a US Social Security Number or ITIN, you can often just wait and retry the online application later in the day or the next morning. If you do not have an SSN, the online tool was never going to issue your number anyway, so 109 is your cue to stop fighting the web form and switch to the paper Form SS-4 route, which I explain below.

What do EIN reference numbers 110, 112, and 113 mean?

EIN reference numbers 110, 112, and 113 are all system-side and timing errors from the IRS online EIN assistant, not problems with your business information. They sit in the same family as 109: the application could not be completed because of how or when the IRS system was accessed, rather than because your LLC details were wrong.

Here is what each one points to:

Reference number 110 generally indicates a technical or system error, similar to 109. The session failed to complete and no number was assigned. Treat it as a retry-or-switch-to-paper situation.
Reference number 112 typically means the IRS system was unavailable or could not process applications at the time you tried. This is often a maintenance window or an outside-hours attempt. Trying again inside the published hours usually clears it.
Reference number 113 commonly signals a problem completing the session, again on the IRS side, where the request did not finish. Like the others, it is a process failure, not a verdict on your eligibility.

The honest reality is that the IRS does not publish a detailed public dictionary for every reference number, so some of these codes overlap in meaning. What matters is the category: 109, 110, 112, and 113 are technical and timing errors. None of them mean you submitted bad information, and none of them are permanent. By contrast, 101 (a name conflict) and 102 (an SSN or ITIN mismatch) are about your data. Knowing which band you are in tells you whether to fix your inputs or simply change your method.

How do non-residents handle EIN reference numbers 109 to 113?

Non-resident founders handle reference numbers 109 to 113 by stepping off the online EIN assistant entirely and applying on paper, because the online tool requires the responsible party to have an SSN or ITIN in the first place. For most non-US founders, these codes are not a glitch to retry around; they are a signal that the web path does not fit your situation.

If you do not have an SSN or ITIN, the IRS online assistant cannot issue your EIN no matter how many times you retry. That is by design. The fix is to file Form SS-4 directly with the IRS by fax or mail. On that form, you complete the responsible party section and write "Foreign" where the form asks for an SSN, ITIN, or EIN that you do not have. This is the standard, IRS-sanctioned route for international applicants, and it sidesteps the entire 109-to-113 error band because you are no longer using the online system.

Here is the practical sequence I give founders who are stuck on these codes:

Confirm whether you actually have an SSN or ITIN. If you do not, stop using the online assistant. The reference number is telling you the wrong door.
Make sure your LLC is already formed and you have the formation documents and exact legal name on hand. The EIN application uses that exact entity name.
Complete Form SS-4 carefully. Name a responsible party (usually you), and write "Foreign" in the box for the taxpayer identification number you lack.
Submit by fax to the IRS number designated for applicants with no US legal residence, or by mail. Faxing is generally faster than mail.
Wait. The IRS controls the timing. By fax it typically takes a few weeks, and no one can promise you a specific date.

Consider Mateo, a founder in Buenos Aires who formed a Wyoming LLC to sell a design product to US customers. He hit reference number 112 three nights in a row and assumed his application was being rejected. It was not. He had no SSN, so the online tool was never going to work. Once he filed Form SS-4 by fax with "Foreign" in the responsible party ID field, the error band became irrelevant, and the IRS processed his application on its own schedule. The lesson Mateo took away: the reference number was not punishing him, it was redirecting him.

Can you fix reference numbers 109 to 113 by retrying online?

Retrying online can fix reference numbers 109 to 113 only if you are eligible to use the online assistant in the first place, meaning you have an SSN or ITIN. For applicants with a US taxpayer ID, these codes are usually transient, and trying again during the IRS published hours often works.

If you do have an SSN or ITIN and you hit one of these codes, the sensible steps are:

Apply during IRS business hours, weekdays, within the published window. Many timing errors are simply out-of-hours attempts.
Complete the application in one sitting. The IRS assistant times out after about 15 minutes of inactivity, which can surface as a session error.
Use a stable connection and a standard browser. Switching networks or having the page sit open too long can break the session.
Wait a few hours and retry if the system was busy or under maintenance. Reference number 112 in particular often clears on a later attempt.

But if you have no US taxpayer ID, retrying is a dead end. No amount of refreshing the online tool will turn a 109 or 113 into an EIN, because the system structurally cannot finish for someone without an SSN or ITIN. That is why the paper SS-4 route is not a workaround for non-residents. It is the actual intended path.

Getting your EIN without an SSN

You can get an EIN without an SSN by forming your US LLC first and then filing Form SS-4 with the IRS as a foreign responsible party, writing "Foreign" in place of a taxpayer ID you do not have. The EIN itself is free from the IRS. You never pay the IRS for the number; you only ever pay to prepare and file the application correctly, if you choose to use a service.

This is the gap a formation service for non-residents is built to close, because the 109-to-113 errors so often come down to people without an SSN trying to use a tool that was never going to serve them. CORPBOLT is a U.S. business formation service for non-resident founders that sets up a US (Wyoming) LLC entirely remotely, with no SSN required. Plans start from $349/year, with the EIN included from $599. (corpbolt.com)

What that covers, specifically, is forming the Wyoming LLC, preparing and filing the EIN application without an SSN, providing a registered agent, and giving you a US business and mailing address. It also helps you get bank-ready, meaning it helps you prepare to open a business account. It does not open or introduce accounts for you. The bank or platform always makes that decision. The point is that the entity, the EIN application, the registered agent, and the US address come together in one process built for founders who are not in the United States and have no Social Security Number.

None of this changes who controls the timing. The IRS issues the EIN, and the IRS sets the pace. By fax, an SS-4 from a foreign applicant typically takes a few weeks, and no provider can promise a particular date. What a service can do is make sure the form is filled in correctly the first time, so a slow process does not also become a rejected one.

FAQ

Is EIN reference number 109 a rejection?

No. EIN reference number 109 is a technical or session error from the IRS online assistant, not a rejection of your LLC or your information. The application simply did not complete, and you can either retry (if you have an SSN or ITIN) or file Form SS-4 on paper.

What is the difference between reference numbers 101 to 102 and 109 to 113?

Reference numbers 101 and 102 are about your data, such as a business name conflict or an SSN or ITIN mismatch, while 109 to 113 are system and timing errors on the IRS side. The first group means fix your inputs; the second group means retry later or switch to the paper application.

Do I need an ITIN to get an EIN for my LLC?

No, you do not need an ITIN to get an EIN. A non-resident without an SSN or ITIN can obtain an EIN by filing Form SS-4 with the IRS and writing "Foreign" in the responsible party tax ID field. The EIN and the ITIN are separate numbers for separate purposes.

How long does the EIN take after I file Form SS-4 by fax?

The IRS controls the timing, and by fax it typically takes a few weeks. There is no guaranteed date, and any service that promises you a specific turnaround is overstating what it can control. Faxing is generally faster than applying by mail.

Will retrying the online tool eventually work if I have no SSN?

No. If you have no SSN or ITIN, the IRS online EIN assistant cannot complete your application no matter how many times you retry, so codes like 109 or 113 will keep recurring. Filing Form SS-4 by fax or mail is the correct route for non-resident founders.