Plain-English meaning
What reference 101 means
The IRS detected a name conflict — another entity in the IRS database is using a name that is identical or substantially similar to the one you submitted. [1]
For the IRS's own wording of this reference number, read the source directly: IRS Pub 1635 (PDF) and the Form SS-4 instructions.
Three patterns we see most
Most common causes
- An existing entity (any state, any year) is registered at the IRS under a name that overlaps yours.
- A previously dissolved entity still carries an open record.
- Your name was approved at the state level but conflicts at the federal level — state and IRS uniqueness checks are separate.
Step-by-step
How to fix it
- 1Verify your state-approved entity name on your filed Articles.
- 2If state-unique but IRS-conflicted: file SS-4 by mail or fax — an IRS agent will review the name and may accept it with documentation, or require a name change.
- 3If you want a different name: amend with the state first; do not retry online with a name your state has not yet approved.
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client-side · no logging101
IRS reference number 101
Entity name conflict
File SS-4 by mail or fax4–5 weeks (mail) · 4 business days (fax)
What it actually means
The IRS detected a name conflict — another entity in the IRS database is using a name that is identical or substantially similar to the one you submitted. [1]
Most common causes
- An existing entity (any state, any year) is registered at the IRS under a name that overlaps yours.
- A previously dissolved entity still carries an open record.
- Your name was approved at the state level but conflicts at the federal level — state and IRS uniqueness checks are separate.
Step-by-step fix
- 1Verify your state-approved entity name on your filed Articles.
- 2If state-unique but IRS-conflicted: file SS-4 by mail or fax — an IRS agent will review the name and may accept it with documentation, or require a name change.
- 3If you want a different name: amend with the state first; do not retry online with a name your state has not yet approved.
citeIRS Pub 1635cite26 CFR §301.6109-1citeForm SS-4 Inst.
Informational, not tax advice. The IRS issues all EINs — we do not. Talk to a CPA or EA →
Expectation-setting
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Formation, registered agent, and SS-4 refile assistance.
Price$0 + state fee — StarterProgram$100 CPA / 30-day cookie · Awin
Disclosure. We earn a referral fee if you use this service. They do not get you a different EIN — only the IRS issues EINs. They refile SS-4 on your behalf with corrected information.
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Expectation-setting
Only the IRS issues EINs. No service — formation operator, attorney, CPA, or EIN-resolution shop — issues EINs. What they sell is the labor of refiling SS-4 on your behalf, not a different outcome.
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