What CP01S means
CP01S is a receipt. The IRS is confirming it received your identity theft claim. It also tells you that if you are due a refund, the IRS will send it after it finishes working the claim.
That is the whole message. It does not say the case is resolved. It does not say what the IRS found. It says the claim is in the system and the work has started.
The IRS's internal procedures for identity theft cases use the date of the CP01S as a starting point. In certain case types, the IRM says the timeframe for working the case begins with the CP01S issuance. So keep the notice. The date on it matters.
Why you got it
You told the IRS someone used your identity. Maybe a return was filed in your name before you filed yours. Maybe your e-filed return was rejected because your Social Security number had already been used. Maybe you received a notice about income you never earned. Whatever started it, you filed a claim, and CP01S is the acknowledgment.
If you did not file an identity theft claim and you received CP01S, call the IRS identity theft number listed below. Something unexpected is happening on your account, and you need to know what.
What happens to your refund
The IRS says it will send any refund you may be due after it finishes working on your claim. That can feel like you are being punished for being the victim. You are not. The IRS has two returns or two sets of information under one Social Security number, and it has to figure out which belongs to you before any money goes out. Paying the wrong person twice helps no one.
When the refund is finally released, it is still subject to the normal rules. IRC 6402(a) lets the IRS apply an overpayment to other federal tax you owe before refunding the rest.
Identity theft cases are slow. A slow, correct answer beats a fast refund sent to the thief.
What to do now
- Keep CP01S. File it with your claim, your return, and any IRS letters about the theft.
- Get an Identity Protection PIN. The IRS says you can request one for added protection by creating an online account. An IP PIN is a six-digit number that helps the IRS confirm a return filed under your Social Security number is really yours.
- Answer follow-up mail fast. If the IRS sends a letter asking you to verify your identity or provide documents, respond by the date on that letter. Our guide to identity verification letters explains the common ones.
- Keep filing. Do not skip future returns because this case is open. File on time every year.
- Report beyond the IRS. The IRS points victims to report identity theft to law enforcement, the credit bureaus, and their financial institutions.
What an IP PIN does, and what it does not
The IRS describes the Identity Protection PIN as a six-digit number that prevents someone else from filing a tax return using your Social Security number or ITIN. It is known only to you and the IRS. Anyone who has an SSN or ITIN and can verify their identity is eligible, and parents and legal guardians can request one for dependents.
Once you have one, you enter it when you file. The IRS says an incorrect or missing IP PIN will cause an e-filed return to be rejected, or a paper return to be delayed until it can be verified. That is the protection: a thief without the PIN cannot get a return accepted under your number.
The IRS is also clear that it will never ask you for your IP PIN. Calls, emails, or texts asking for it are scams. Share it only with the tax professional preparing your return, and only when you are ready to file.
Who to call
The IRS lists 800-908-4490 for identity theft related questions about your account. For other account issues, it lists the general line, 800-829-1040. Have the CP01S, your Social Security number, and copies of your return and claim in front of you when you call.
If the case drags on and it is causing real financial harm, such as an inability to pay rent because the refund is frozen, the Taxpayer Advocate Service may be able to help. It is an independent office inside the IRS that works cases where normal channels are not working.
Protecting yourself outside the IRS
The IRS page for CP01S sends victims to several outside resources. The Federal Trade Commission offers consumer information on privacy and security. The Social Security Administration handles questions about your Social Security record. The IRS also runs the Taxes. Security. Together. campaign with tips for keeping personal, financial, and tax data safer.
Practical steps go a long way: check your credit reports, consider a credit freeze, use strong unique passwords, and turn on multifactor authentication for email and financial accounts. Thieves often get tax information from a compromised email inbox.
Protecting your children's information
The IRS Identity Theft Central page also covers protecting children's taxpayer identification numbers and identity documents. A child's Social Security number is valuable precisely because nobody checks the child's credit for years. Keep their cards locked up, and do not carry them in a wallet.
What comes next
When the IRS finishes the case, you should receive another notice. If the IRS confirms the theft and fixes your account, you may receive a CP01. If you were assigned an IP PIN, you may receive a CP01A with it in later years. Compare what the final notice says with your own records. Make sure the income, withholding, and refund shown are yours.
What not to do
Do not file a second identity theft claim for the same issue because you have not heard back. Duplicate claims can slow the case down.
Do not file a duplicate return unless the IRS asks for one.
Do not give your Social Security number or IP PIN to anyone who calls, texts, or emails claiming to be the IRS about your claim. The IRS generally starts contact by mail. Verify any contact by calling the number on IRS.gov.
The law and procedures behind CP01S
IRC 6402 governs how the IRS credits and refunds overpayments, including applying them to other debts. IRM 25.23.2 sets the internal procedures for identity theft cases and uses the CP01S date as the starting point for certain case timeframes. The Identity Protection PIN program is described on IRS.gov.
If an identity theft case is holding up a refund or creating a balance you do not owe, call us at (813) 229-7100.