Plain-English meaning
What reference 104 means
The third-party designee information you provided is incomplete or conflicts with the entity record. [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
- Designee name, phone, or fax fields were left blank when designee block was started.
- Designee is the same individual as the responsible party.
Step-by-step
How to fix it
- 1Complete every required field in the designee block, or remove the designee entirely.
- 2The designee must be a distinct person from the responsible party.
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IRS reference number 104
Third-party designee conflict
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What it actually means
The third-party designee information you provided is incomplete or conflicts with the entity record. [1]
Most common causes
- Designee name, phone, or fax fields were left blank when designee block was started.
- Designee is the same individual as the responsible party.
Step-by-step fix
- 1Complete every required field in the designee block, or remove the designee entirely.
- 2The designee must be a distinct person from the responsible party.
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
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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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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