What this notice is about We issue the CP01H notice when the IRS receives a tax return that contains a Social Security number (SSN) for an account that we locked because our records indicate the TIN belongs to an individual who died prior to the tax year of the return submitted. The IRS locked your account because records within the Social Security Administration (SSA) informed us that the SSN of the primary or secondary taxpayer on the return belongs to someone who died prior to the tax year of the return submitted for processing. What you need to do If you think our records are incorrect: Contact the Social Security Administration (SSA) to correct the situation. We cannot help you until SSA verifies that the primary or secondary taxpayer is not deceased. After SSA corrects the information, follow the instructions shown on your CP01H notice to file your return. You must file within 3 years from the date on your notice to receive your refund. You may want to Verify that you entered your SSN correctly on your return. If the taxpayer is deceased, see Deceased person identity theft to reduce the risk of a deceased person having their identity stolen. Review filing requirements and filing status information in Publication 17, Your Federal Income Tax (For Individuals). Frequently asked questions Why am I getting this notice? You are receiving this notice because we are unable to process your tax return as filed. Our records indicate that the person identified as the primary taxpayer or spouse on the tax return died prior to the tax year shown on the tax form. We base our records on information received from the Social Security Administration. As a result, we locked the account to prevent identity theft by the misuse of this number. How can I get the account unlocked? If this record is in error, please contact the Social Security Administration to correct this situation. After you correct the error with SSA, please send the information shown below to the address of the IRS campus where you filed your return: A copy of this notice A written request to unlock the account A photocopy of at least one of the following: Passport Driver’s license Social Security card Other valid U.S. federal or state government issued identification Your tax return with original signatures Reference tools Publication 1, Your Rights as a Taxpayer Identity Theft Central Identity Protection PIN (IP PIN) Deceased Taxpayer and Identity Theft Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
