Plain-English meaning
What reference 111 means
The trust you are applying for already has an EIN on file with the IRS. [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
- Trust EIN was previously assigned, often years ago, and may not be in the trustee's current records.
- Successor trustee unaware of prior EIN.
Step-by-step
How to fix it
- 1Locate the prior EIN on previously filed Form 1041, trust bank statements, or by calling the IRS Business & Specialty Tax Line.
- 2Use the existing EIN — do not apply for a new one for the same trust.
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client-side · no logging111
IRS reference number 111
Trust EIN — already issued
Use existing EIN — see /already-have-einSame day if records found
What it actually means
The trust you are applying for already has an EIN on file with the IRS. [1]
Most common causes
- Trust EIN was previously assigned, often years ago, and may not be in the trustee's current records.
- Successor trustee unaware of prior EIN.
Step-by-step fix
- 1Locate the prior EIN on previously filed Form 1041, trust bank statements, or by calling the IRS Business & Specialty Tax Line.
- 2Use the existing EIN — do not apply for a new one for the same trust.
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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