Understanding your CP321M notice

What this notice is about

We sent you this notice because we received a federal income tax return that included at least one Social Security Number (SSN) that our records indicate is not valid for employment.

To claim some tax credits, you, your spouse (if applicable), and your qualifying children must have been issued a SSN that is valid for employment purposes before the return due date.

If an SSN isn’t valid for employment, some credits claimed on your return may not be allowed.

What you need to do

• Compare the SSNs referenced in your notice with your tax return, and the Social Security card for you, your spouse (if applicable) and your qualifying children you listed on your tax return.
• If the SSNs DON’T match:
  • You may have entered a number incorrectly.
  • You don’t need to contact us right now.
  • Use the correct SSN on future tax returns.
• If the SSNs DO match:
  • If the SSN is valid for employment, contact the Social Security Administration (SSA) to update your records.
  • If the SSN is not valid for employment, you should correct your return by filing a Form 1040-X, Amended U.S. Individual Income Tax Return. The instructions for this form will guide you through the steps to correct and file your return.

You may want to

• Review this notice with your tax preparer if you used one. 
• Review your original tax return.
• Visit SSA.gov/Personal-Record/Update-Citizenship-or-Immigration-Status or call SSA if you think your information needs to be updated.
• Access your individual account information to view balances, payments, tax records and more.
• Keep this notice for your records. 

Frequently asked questions 

Helpful information

• Publication 17, Your Federal Income Tax
• Publication 596, Earned Income Credit
• Publication 970, Tax Benefits for Education
• Schedule 8812 (Form 1040), Credits for Qualifying Children and Other Dependents
• Tax Credits for individuals
• Credits and deductions