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Ez1040

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Ez1040

Ez1040 Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Ez1040 Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Ez1040 Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Ez1040 Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Ez1040 It is intended only as a guide. Ez1040 Look in this publication for more complete information. Ez1040   Appendix A. Ez1040 Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Ez1040 Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Ez1040 Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Ez1040 Sean enrolled as a full-time graduate student in August 2013 at California State College. Ez1040 He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Ez1040 His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Ez1040 Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Ez1040 In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Ez1040 California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Ez1040 California State College reports amounts billed in 2013 instead of amounts paid during 2013. Ez1040 In completing Form 8863, the Joneses use the amounts they paid. Ez1040 Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Ez1040 Dave and Valerie figure their education credits by completing Form 8863. Ez1040 They begin Form 8863 on page 2 before completing Part I on page 1. Ez1040 Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Ez1040 The Joneses decide to complete Part III for Carey first, as shown later. Ez1040 They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Ez1040 The Joneses complete a separate Part III for their son Sean. Ez1040 They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Ez1040 They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Ez1040 Once they have completed Part III for each student, they figure their credits. Ez1040 The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Ez1040 They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Ez1040 The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Ez1040 They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Ez1040 They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Ez1040 The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Ez1040 The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Ez1040 They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Ez1040 This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Ez1040 Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Ez1040 Less adjustments:     a. Ez1040 Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Ez1040 Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Ez1040 Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Ez1040 Total adjustments (add lines 2a, 2b, and 2c) 0 4. Ez1040 Adjusted qualified education expenses. Ez1040 Subtract line 3 from line 1. Ez1040 If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Ez1040 Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Ez1040 Less adjustments:     a. Ez1040 Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Ez1040 Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Ez1040 Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Ez1040 Total adjustments (add lines 2a, 2b, and 2c) 0 4. Ez1040 Adjusted qualified education expenses. Ez1040 Subtract line 3 from line 1. Ez1040 If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Ez1040 Enter the amount from Form 8863, line 18 1. Ez1040 1,190 2. Ez1040 Enter the amount from Form 8863, line 9 2. Ez1040 1,500 3. Ez1040 Add lines 1 and 2 3. Ez1040 2,690 4. Ez1040 Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Ez1040 1,000 5. Ez1040 Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Ez1040 0 6. Ez1040 Subtract line 5 from line 4 6. Ez1040 1,000 7. Ez1040   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Ez1040 1,000 This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Carey Jones page 2 This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Filled-in Form 8863 Jones page 2 Appendix B. Ez1040 Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Ez1040 See the text for definitions and details. Ez1040 Do not rely on this chart alone. Ez1040    Caution:You generally cannot claim more than one benefit for the same education expense. Ez1040   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Ez1040    40% of the credit may be refundable (limited to $1,000 per student). Ez1040 Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Ez1040 , that must be paid to the educational institution, etc. Ez1040 , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Ez1040   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Ez1040 Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Ez1040 For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Ez1040 For each term listed below that has more than one definition, the definition for each education benefit is listed. Ez1040 Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Ez1040 If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Ez1040 Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Ez1040 They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Ez1040 For information on a specific benefit, see the appropriate chapter in this publication. Ez1040 Candidate for a degree:   A student who meets either of the following requirements. Ez1040 Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Ez1040 Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Ez1040 Eligible educational institution:    American opportunity credit. Ez1040 Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Ez1040 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Ez1040 Coverdell education savings account (ESA). Ez1040 Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Ez1040 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Ez1040 Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Ez1040 Education savings bond program. Ez1040 Same as American opportunity credit in this category. Ez1040 IRA, early distributions from. Ez1040 Same as American opportunity credit in this category. Ez1040 Lifetime learning credit. Ez1040 Same as American opportunity credit in this category. Ez1040 Qualified tuition program (QTP). Ez1040 Same as American opportunity credit in this category. Ez1040 Scholarships and fellowships. Ez1040 An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Ez1040 Student loan, cancellation of. Ez1040 Same as Scholarships and fellowships in this category. Ez1040 Student loan interest deduction. Ez1040 Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Ez1040 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Ez1040 Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Ez1040 Tuition and fees deduction. Ez1040 Same as American opportunity credit in this category. Ez1040 Eligible student:    American opportunity credit. Ez1040 A student who meets all of the following requirements for the tax year for which the credit is being determined. Ez1040 Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Ez1040 Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Ez1040 For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Ez1040 Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Ez1040 Lifetime learning credit. Ez1040 A student who is enrolled in one or more courses at an eligible educational institution. Ez1040 Student loan interest deduction. Ez1040 A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Ez1040 Tuition and fees deduction. Ez1040 A student who is enrolled in one or more courses at an eligible educational institution. Ez1040 Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Ez1040 Modified adjusted gross income (MAGI):    American opportunity credit. Ez1040 Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Ez1040 Coverdell education savings account (ESA). Ez1040 Same as American opportunity credit in this category. Ez1040 Education savings bond program. Ez1040 Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Ez1040 Lifetime learning credit. Ez1040 Same as American opportunity credit in this category. Ez1040 Student loan interest deduction. Ez1040 Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Ez1040 Tuition and fees deduction. Ez1040 Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Ez1040 Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Ez1040 Qualified education expenses:   See pertinent chapter for specific items. Ez1040    American opportunity credit. Ez1040 Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Ez1040 Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Ez1040 Does not include expenses for room and board. Ez1040 Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Ez1040 Coverdell education savings account (ESA). Ez1040 Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Ez1040 Many specialized expenses included for K–12. Ez1040 Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Ez1040 Education savings bond program. Ez1040 Tuition and fees required to enroll at or attend an eligible educational institution. Ez1040 Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Ez1040 Does not include expenses for room and board. Ez1040 Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Ez1040 IRA, early distributions from. Ez1040 Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Ez1040 Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Ez1040 Lifetime learning credit. Ez1040 Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Ez1040 Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Ez1040 Does not include expenses for room and board. Ez1040 Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Ez1040 Qualified tuition program (QTP). Ez1040 Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Ez1040 Includes expenses for special needs services and computer access. Ez1040 Scholarships and fellowships. Ez1040 Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Ez1040 Course-related items must be required of all students in the course of instruction. Ez1040 Student loan interest deduction. Ez1040 Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Ez1040 Tuition and fees deduction. Ez1040 Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Ez1040 Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Ez1040 Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Ez1040 To include as tax on your current year's return an amount allowed as a credit in a prior year. Ez1040 Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Ez1040 Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Ez1040 Prev  Up  Next   Home   More Online Publications
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Understanding your CP01H Notice

You received a CP 01H notice because we were unable to process your tax return. The IRS has locked your account because the Social Security Administration informed us that the Social Security number (SSN) of the primary or secondary taxpayer on the return belongs to someone who was deceased prior to the current tax year (before January 1, 2010 for a 2010 tax return).

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

If you think our records are in error, contact the Social Security Administration to correct the situation. If the account is corrected, they will provide you with a Letter SSA 2458 showing the correction. Once the information has been corrected, follow the instructions shown on your CP 01H notice to file your return.


You may want to...


Answers to Common Questions

Why am I getting this notice?
You are receiving this notice because the Social Security Administration identified that an SSN used on the federal income tax you filed belongs to an individual who was deceased prior to January 1 of the current tax year (not calendar year). The account was locked by the IRS to prevent identity theft by the misuse of this number.

How can I get the account unlocked?
If the person to whom the Social Security number belongs is erroneously identified as deceased:

  1. Contact the Social Security Administration and have them remove the date of death.
  2. Obtain an SSA 2458 letter showing the account has been corrected.
  3. Follow the instructions for sending the SSA letter along with other information requested on the CP 01H to the IRS Service Center where you filed your original return.

Tips for next year

Be sure to use the correct Social Security numbers when preparing next year's tax return.

Page Last Reviewed or Updated: 05-Mar-2014

The Ez1040

Ez1040 Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Office Furniture and Fixtures This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Information Systems This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Motor Vehicles This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Office Supplies This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Building, Components, and Land This image is too large to be displayed in the current screen. Ez1040 Please click the link to view the image. Ez1040 Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Ez1040 General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. Ez1040 S. Ez1040 Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. Ez1040 S. Ez1040 Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. Ez1040 S. Ez1040 Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. Ez1040 S. Ez1040 Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. Ez1040 S. Ez1040 Civil Service Retirement Benefits 901 U. Ez1040 S. Ez1040 Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Ez1040 Form Number and Title 1040 U. Ez1040 S. Ez1040 Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. Ez1040 S. Ez1040 Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. Ez1040 S. Ez1040 Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. Ez1040 S. Ez1040 Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications