CP01, CP01C, CP01E, CP01H, CP01S and CP01U: IRS Identity Theft Notices

Which CP01 notice you got

CP01: the IRS verified your identity theft claim and marked your account with an identity theft indicator.

CP01C: the IRS verified your claim, “found no tax-related fraudulent activity,” and still marked your account.

CP01S: the IRS received your identity theft claim and is still working on it.

CP01E: someone may have used your Social Security number (SSN) to get a job.

CP01H: the IRS locked your account and will not process your return, because its records say an SSN on the return belongs to someone who died before that tax year.

CP01U: the IRS unlocked your account, as you asked.

The CP01A, the yearly notice that carries an Identity Protection PIN, has its own page: see our CP01A page.

CP01 and CP01C: your claim checked out

Both notices say the IRS placed an identity theft indicator on your tax account and will watch it to help prevent future fraud. The CP01 page says you do not need to take any more action. The CP01C page adds three routine steps: file your returns on time, pay any tax you owe by the due date, and look at payment options or a payment plan if you cannot pay in full.

The indicator does not stop you from filing, paying or getting a refund. It does change one thing: while the indicator stays on, you must use an Identity Protection Personal Identification Number (IP PIN) when you file. An IP PIN is a six-digit number that proves a return came from you. The CP01 page says the IRS will send you a new one each year.

If you want your IP PIN sooner than early December, the CP01 page says you can request it online. You then get it through your account each year, not by mail. Our IRS online account guide explains how that account works.

The indicator stays on your account until you ask the IRS to remove it. The CP01 page also says you can ask for a redacted copy of the fraudulent return someone filed in your name. If someone tries to file another return with your number, the page says the IRS will not process it and will alert you. It also suggests you watch your financial accounts and credit report, and visit the Federal Trade Commission at IdentityTheft.gov.

CP01S: your claim is in line

The CP01S says the IRS received your claim. The IRS page adds: “We’ll send any refund you may be due after we finish working on your claim.” The page lists no form to send. It suggests an IP PIN for added protection and filing your returns on time. For questions about the claim, the page lists 800-908-4490.

CP01E: a job, not a tax return

The CP01E page says, “There’s currently no known impact to your tax account due to this potential misuse of your SSN.” The IRS saw your SSN on a Form W-2 that was not yours. It does not know whether someone used the number on purpose or by mistake, and disclosure law stops it from telling you more.

The page asks you to check your earnings record with the Social Security Administration and to watch your credit reports. It also suggests a fraud alert with the credit bureaus, a complaint with the Federal Trade Commission, and an IP PIN. It also suggests locking your SSN through the Department of Homeland Security, so no one else can use it to get a job. The page notes that some people, such as minor children, dependents and people who do not file, may not be able to use credit protections because they have no credit history. It says this misuse may affect benefits such as Social Security, Medicare or unemployment, so take those steps.

One step to skip: the IRS page says you do not need to file Form 14039, the Identity Theft Affidavit. The IRS already marked your account.

A CP01E can come addressed to a child or someone who does not file, in care of a parent or guardian. The IRS page says this kind of theft can affect anyone, even someone with no tax return.

CP01H: your return waits until you act

First, check each SSN on your return against the Social Security card. The IRS page tells you to start there.

If you entered it correctly, contact the Social Security Administration to correct its records. The CP01H page says the IRS will not process your return until you resolve the issue. After it does, the IRS page says to send these items to the address at the top of your notice: a copy of the CP01H, a written request to unlock the account, your tax return with original signatures, and a photocopy of a passport, driver’s license, Social Security card or other government ID. Then follow the instructions on your CP01H to file the return.

When the IRS unlocks the account, it sends a CP01U. The CP01U page says to keep filing your returns, and to contact the IRS to lock the account again if you do not expect to have a filing requirement. For identity theft questions about the account, the CP01U page lists the same Identity Protection Specialized Unit number, 800-908-4490.

What people mistake the CP01 notices for

Many people read a CP01E as proof that someone filed a fake tax return in their name. The IRS page says otherwise: employment identity theft is not related to the filing of a tax return. The page says it does not affect your current or future returns or any refund.

Others read the CP01H as an accusation. The notice reports that IRS records match an SSN on your return to a person who died. If you entered the number correctly, the IRS page sends you to the Social Security Administration to fix its records.

Some people read a CP01S as an approval. It says only that the IRS received the claim and is still working on it. Some people also think the indicator blocks their refund. The CP01 page says it does not affect your ability to get one. If you have a question about something else on your account, the IRS pages list 800-829-1040; our guide to reaching the IRS covers the other ways in.

Common Questions