CP01H

A CP01H says the IRS locked the account and won't process the return because its records show the Social Security number — yours or a spouse's on a joint return — as belonging to someone who died before the tax year. For a living filer this is almost always a records error at the Social Security Administration, and it has a defined fix.

“We locked this account because the SSN matches a deceased record. First confirm the number was entered correctly. If it was, get the Social Security Administration to correct their records — then send us this notice, a written unlock request, your originally signed return, and a copy of government ID, and we'll process it.”

Refunds and processing wait on the sequence: SSA correction first, then the unlock package to the IRS. Starting the SSA visit promptly is what shortens the wait; nothing moves until their records change.

• The notice
• Your Social Security card, to verify the number against the return
• Government-issued photo ID for the unlock package
• The return with original signatures, ready to resend

• Steering the SSA correction — the step people most often get stuck on
• Assembling the unlock package exactly as the IRS specifies
• Tracking the account until the lock lifts and the refund moves
• Checking whether the deceased-flag caused collateral problems elsewhere