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CP321M notice: what it means and what to do
Got an IRS CP321M 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 CP321M notice freeWhat the IRS says 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.
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
File the missing return, or explain why you did not have to
If you already filed, send a copy and the date you filed. If you were not required to file, say why. Otherwise file now: the IRS may prepare a return for you without your deductions.
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.
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.
Common questions
What does “not valid for employment” mean?
It usually means the Social Security Administration’s records show that the person isn’t authorized to work in the U.S., or the status hasn’t been updated.
Do I need to call the IRS?
No, only contact us if we send you another notice asking for more information.
What if I just made a mistake typing the SSN?
You don’t need to do anything right now. Just make sure you use the correct number on future tax returns.
When do I need to file an amended return?
File Form 1040-X, Amended U.S. Individual Income Tax Return , if:
- The SSN is not valid for work, and
- You claimed credits that require a valid SSN
Will this affect my refund?
It could. Some tax credits require a valid SSN. If the SSN doesn’t qualify you for the credits, those credits may be reduced or removed.
How do I fix my Social Security record?
Contact the Social Security Administration:
- Visit: SSA.gov/Personal-Record/Update-Citizenship-or-Immigration-Status
- Call 800-772-1213 (TTY: 800-325-0778)
- Hours: Monday-Friday, 8 a.m. to 7 p.m.
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