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CP01H notice: what it means and what to do
Got an IRS CP01H notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP01H notice freeWhat the IRS says this notice is about
We locked your account to prevent identity theft and will not process your tax return because we received information that your Social Security number (SSN) or your spouse’s SSN (if filing a joint return) belongs to someone who died prior to the tax year of the return.
What you need to do
Verify that you entered your SSN or your spouse’s SSN correctly on your return and it matches your Social Security card. If you confirm that you entered it correctly:
- Contact the Social Security Administration (SSA) to correct their records.
- Follow the instructions shown on your CP01H notice to file your return once SSA corrects it.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Verify your identity before the date
Use the online service or phone number printed on your letter. Have the letter, your tax return for that year, and the one for the year before. Your return is not processed until you verify.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
Why did I receive this notice saying my Social Security number (SSN) belongs to a deceased person? (updated Feb. 19, 2026)
This could happen if our records show an SSN on your tax return matches a number for someone who died prior to the tax year of your return. As a result, we locked your account and won’t process your return until you resolve the issue.
How can I get the account unlocked and what documents do I need to submit? (updated Feb. 19, 2026)
After the Social Security Administration (SSA) corrects their records, please send the following documents to the address listed at the top of your notice:
- A copy of your CP01H notice
- A written request to unlock the account
- Your tax return with original signatures
Also include 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