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115

IRS reference number 115 · most common error

Responsible party deceased

The IRS has on file that the responsible party is deceased, or the SSN/ITIN entered belongs to a deceased individual.

Update responsible party — see /custodian-vs-responsible-partyciteIRS Pub 1635cite26 CFR §301.6109-1citeForm SS-4 Inst.

Plain-English meaning

What reference 115 means

The IRS has on file that the responsible party is deceased, or the SSN/ITIN entered belongs to a deceased individual. [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

  • Inheriting a business and listing the deceased prior owner as RP.
  • Estate context — the decedent is not the appropriate RP for new entity activity.
  • Data error — IRS records incorrectly mark the SSN as deceased.

Step-by-step

How to fix it

  1. 1Use the successor / current responsible party (executor, beneficiary, or new owner) — not the decedent.
  2. 2For estate EIN applications, the executor or personal representative is the correct RP, with their own SSN.
  3. 3If the SSN is incorrectly flagged, the individual must contact SSA to correct records before retrying.

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115
IRS reference number 115
Responsible party deceased
Update responsible party — see /custodian-vs-responsible-partyVaries — depends on RP correction
What it actually means

The IRS has on file that the responsible party is deceased, or the SSN/ITIN entered belongs to a deceased individual. [1]

Most common causes
  • Inheriting a business and listing the deceased prior owner as RP.
  • Estate context — the decedent is not the appropriate RP for new entity activity.
  • Data error — IRS records incorrectly mark the SSN as deceased.
Step-by-step fix
  1. 1Use the successor / current responsible party (executor, beneficiary, or new owner) — not the decedent.
  2. 2For estate EIN applications, the executor or personal representative is the correct RP, with their own SSN.
  3. 3If the SSN is incorrectly flagged, the individual must contact SSA to correct records before retrying.
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 →

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SS-4 refile assistance
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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.

Closely related codes

Related

111Trust EIN — already issued
112Estate EIN — already issued
114One EIN per responsible party per day