- What it means
- The IRS locked the account because Social Security Administration records show the Social Security number belongs to a deceased person.
- Respond within
- 30 days from the date on the notice
- What to send
- Contact Social Security to correct their record, then the IRS with proof.
- Write it
- Document cover letter
- When to get help
- If the record is wrong about you, fix it with Social Security first; the IRS cannot override their data.
What the letter says
Either the return was filed for someone who died (a final return, which is legitimate and handled differently) or Social Security's records are wrong about a living taxpayer.
What to do
If the taxpayer is living: visit or call Social Security with ID, get the record corrected, then send the IRS the correction with a copy of the notice. If this is a final return for a deceased person: follow the deceased taxpayer instructions in the notice, which usually involve Form 1310 or the executor's documents.
What to gather
- The notice
- Photo ID and Social Security card
- Death certificate and executor paperwork if a final return
Write back
The Document cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.