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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Understanding Your CP01H Notice

We issue a 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 the Social Security Administration informed us that the social security number (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 in error,

  • Contact the Social Security Administration (SSA) to correct the situation.
  • After SSA corrects the information, follow the instructions shown on your CP 01H notice to file your return.

You may want to

  • Verify that you entered your social security number correctly on your return.

Answers to Common 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, please send the information shown below to the address of the IRS campus where you filed your return:

  1. A copy of this letter
  2. A written request to unlock the account
  3. 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
  4. Your tax return with original signatures

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help