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IRS CP01H Notice: Account Locked — SSN of Deceased Person

The CP01H means the IRS's records indicate that your Social Security number belongs to a deceased individual. Your account has been locked, which means the IRS won't process returns, issue refunds, or take any account action until the issue is resolved.

How This Happens

The Social Security Administration maintains a Death Master File. If your SSN was incorrectly added to that file, or if someone with a similar SSN was recorded as deceased, the error flows to the IRS. It can also happen through identity theft: a criminal used a deceased person's SSN, and the IRS flagged accounts associated with that number.

What to Do

Contact the Social Security Administration first. If your SSN was incorrectly listed in the Death Master File, SSA needs to correct it. Bring a government-issued photo ID, your Social Security card, and any other proof of identity and living status to your local SSA office.

Then contact the IRS. The CP01H provides a phone number and may include instructions for submitting proof that you're alive and that the SSN is legitimately yours. You'll likely need to provide a copy of your photo ID, Social Security card, and possibly a notarized affidavit.

Timeline

Resolving a deceased-SSN lock can take several weeks to several months, depending on how quickly SSA corrects its records and how quickly the correction propagates to the IRS. During this time, any pending returns or refunds will remain frozen.

If you've received a CP01H, call us at (813) 229-7100. We can help navigate both the SSA and IRS processes simultaneously.

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