What does EIN reference number 115 mean?
EINIRS
Reference number 115 means the IRS's records show the responsible party as deceased. The online tool runs the Social Security number or ITIN against a date-of-death file, and a match stops the application. The IRS has never published this, but no account of 115 describes anything else. If the responsible party is alive, the record is wrong, and the fix starts outside the IRS.
The date-of-death data comes from the Social Security Administration, and errors there are not rare: a keying mistake when a relative's death was reported, a number entered in the wrong field, a name shared with someone who died. The first check is that the number was typed correctly, because a single transposed digit can land on a real deceased person's record. If it was typed correctly, the SSA record itself is the problem.
How to resolve it
Contact the Social Security Administration first. They can confirm whether the number is marked deceased and correct it, which usually means an in-person visit with identification. Until the SSA record is fixed, the IRS keeps matching against the bad data. Once it is corrected, apply again online, or fax a completed Form SS-4 to 855-641-6935 with a note explaining the error so the IRS reviews it by hand. The IRS Business and Specialty Tax Line on 800-829-4933 can tell you what they hold and what they want to see. Do not work around it by naming someone else as responsible party: the IRS requires the person who actually controls the company, and a nominee is not allowed.
Related questions
Written by the lawyers who built Arabella. This is legal information, not legal advice for your situation, and reading it does not make us your lawyers. For a real dispute or a high-stakes decision, talk to a licensed attorney. More questions.