Plain-English meaning
What reference 108 means
The entity name combined with the entity's existing taxpayer ID does not match IRS records. [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
- Existing entity record (e.g. converting sole prop to LLC) — name and TIN don't align.
- Re-application after entity restructuring without IRS update.
Step-by-step
How to fix it
- 1Confirm whether the entity already has an EIN — see /already-have-ein.
- 2If converting an existing entity, file SS-4 by mail with supporting structure documents.
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client-side · no logging108
IRS reference number 108
Entity name / TIN combination invalid
File SS-4 by mail4–5 weeks
What it actually means
The entity name combined with the entity's existing taxpayer ID does not match IRS records. [1]
Most common causes
- Existing entity record (e.g. converting sole prop to LLC) — name and TIN don't align.
- Re-application after entity restructuring without IRS update.
Step-by-step fix
- 1Confirm whether the entity already has an EIN — see /already-have-ein.
- 2If converting an existing entity, file SS-4 by mail with supporting structure documents.
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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