EIN problems: error codes, Form SS-4, Letter 147C and a lost EIN
An EIN is your LLC's federal tax ID, and Amazon, banks and the IRS all ask for it. Owners based in Türkiye tend to get stuck in the same places: the online application is not open to them, the error codes are not explained, and the original EIN notice goes missing.
Last reviewed: October 9, 2026
Why can't I apply online?
- The IRS online EIN application is not available if your principal place of business is outside the US. You must apply by phone, fax or mail instead.
- Under the Form SS-4 instructions, the online route is for applicants in the United States or US territories.
- If the responsible party has no SSN or ITIN and is not eligible for one, enter "foreign" or "N/A" on line 7b of Form SS-4. The line cannot be left blank. You do not need an ITIN to get an EIN.
- The responsible party must be an individual, not another company (government entities aside).
Online application reference codes
When the online application is rejected, the screen shows a reference number. The IRS does not publish what each number means. Its internal procedures manual (IRM 21.7.13, October 2026 version) only explains how callers are routed:
- The error message points callers in the US to 800-829-4933 and callers outside the US to +1 267-941-1099.
- Because the online route is closed to an owner based in Türkiye anyway, applying directly with Form SS-4 is usually faster than troubleshooting these codes.
| Code | Official IRS routing | What to do in practice |
|---|---|---|
| 101 and 115 | The caller is transferred to an IRS representative; if identity cannot be verified, the caller is told to fax or mail Form SS-4 | Independent sources usually link 101 to a similar existing business name; the IRS does not confirm this officially |
| Other codes (e.g., 109, 110) | An automated message says to correct the information and reapply, or to fax or mail Form SS-4 | Check your entries; if the problem persists, apply with Form SS-4 |
| Daily limit | A responsible party can receive only one EIN per day | Try again the next day; do not obtain a second EIN for the same company |
Applying with Form SS-4: fax, mail and phone
- Under the IRM, faxes received after 1:00 p.m. Eastern time are treated as received the next business day.
- The SS-4 instructions offer the phone line to applicants with no legal residence, principal place of business or principal office in the US. However, the IRS internal procedures updated in 2026 say that callers on this line applying for a domestic (US-formed) entity will be directed to the other application methods. For a US LLC, fax is the more predictable route.
- You can authorize a representative in the Third Party Designee section of Form SS-4. That authority ends once the EIN is assigned.
- The IRS never charges a fee for an EIN. Any fee you pay goes to an intermediary for its service.
| Method | Where | Timing |
|---|---|---|
| Fax (from outside the US) | +1 304-707-9471 (from within the US: 855-215-1627) | Generally 4 business days if you include a return fax number; otherwise the confirmation arrives by mail in about 2 weeks |
| Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 | About 4 weeks | |
| Phone | +1 267-941-1099 (not toll-free), 6:00 a.m. to 11:00 p.m. Eastern time, Monday through Friday | During the call; see the note below |
I lost my EIN: where to look
- The confirmation notice the IRS sent when it assigned the EIN (CP 575), or the return fax.
- Returns you filed earlier, such as a pro forma Form 1120.
- The tax details stored with your bank, payment processor or Amazon account.
- If none of these are available, call the IRS. Do not apply for a new EIN: the EIN is the company's permanent number, and a second number for the same company causes problems.
How to request Letter 147C (EIN verification)
Letter 147C ("EIN Previously Assigned") is the IRS letter confirming the EIN it already assigned to your company. Banks and payment processors may ask for it when the original CP 575 cannot be found.
- Who can ask: a person authorized to act for the company (usually the owner of a single-member LLC) or a representative authorized on Form 2848 or Form 8821.
- How: call the IRS Business & Specialty Tax Line at 800-829-4933, 7:00 a.m. to 7:00 p.m. local time, Monday through Friday. From outside the US, the IRS international EIN number is +1 267-941-1099 (not toll-free).
- The IRS first asks about your relationship to the company. If you cannot give the EIN, it verifies your identity with additional questions.
- The letter can be mailed, or faxed to you or your authorized representative on request.
- The IRS Business Tax Account lets eligible users download a digital CP 575, but the account requires identity verification and usually an SSN or ITIN.
When to involve a professional
Name conflicts, multiple EINs issued to the same company or an incorrectly recorded responsible party may require written correspondence with the IRS. In these cases, we recommend working with a licensed US tax professional (a CPA, an enrolled agent or a tax attorney).
Frequently asked questions
Can I get an EIN online from Türkiye?
No. The IRS online application is not available if your principal place of business is outside the US. Send Form SS-4 by fax or mail; you can apply without an ITIN.
What does reference code 101 mean?
The IRS does not publish its meaning; its internal procedures only route these callers to a representative. Independent sources usually link it to a similar existing business name. The practical fix is to fax Form SS-4.
Is there a fee for Letter 147C?
The IRS sources we reviewed list no fee for Letter 147C. A person authorized to act for the company, or an authorized representative, can request it by phone.
Sources
- IRS – Get an Employer Identification Number
- IRS – Instructions for Form SS-4 (12/2025)
- IRS – Form SS-4 (PDF)
- IRS – IRM 21.7.13, Assigning Employer Identification Numbers
- IRS – IRM 21.7.1.4.7.1, EIN Verification and Letter 147C
- Taxpayer Advocate Service – Employer Identification Numbers
- IRS – Canceling an EIN: closing your account
This article is for general information only and is not legal, tax or financial advice. Rules and fees change; confirm with official sources and a qualified professional before you act.
- EIN Application
- What is ID.me, and how do you verify from Türkiye?
- Form 8822-B: changing your address or responsible party with the IRS
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