These IRS rejects occur when the Social Security number (SSN) of the primary taxpayer (IND-901) or spouse (IND-941-01) is locked due to records indicating the individual is deceased. This prevents e-filing to reduce identity theft and fraud.
📌 Possible Reasons for Rejection:
The IRS records indicate the taxpayer or spouse is deceased.
The Social Security Administration (SSA) reports deaths to the IRS, and the IRS locks the SSN accordingly.
If the person passed away before the tax year shown on the return, e-filing is not allowed.
The taxpayer or spouse is alive, but the SSN is locked in error.
This could be due to an administrative mistake in SSA records.
The IRS mistakenly flagged the SSN, preventing e-filing.
✅ Steps to Resolve:
If the taxpayer or spouse is deceased:
The tax return must be printed and mailed to the IRS.
No further action is needed unless additional IRS instructions are received.
If the taxpayer or spouse is NOT deceased and the SSN is correct:
Contact the Social Security Administration (SSA) to correct the records.
Once the SSA updates the SSN status, the taxpayer may be able to file electronically in the future.
Watch for IRS Notice CP01H:
The IRS will send this notice explaining the reject and providing steps to resolve it.
Follow the instructions in the notice to correct the issue or file the return by mail.