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In the IRS’s own words · not reviewed by VALID
CP321M notice explained, in the IRS’s own words
We sent you this notice because we received a federal income tax return that included at least one Social Security Number (SSN) that our records indicate is not valid for employment.
Read the full CP321M page on irs.gov ↗
What this notice is about
We sent you this notice because we received a federal income tax return that included at least one Social Security Number (SSN) that our records indicate is not valid for employment.
To claim some tax credits, you, your spouse (if applicable), and your qualifying children must have been issued a valid SSN for employment purposes before the return due date.
If an SSN isn’t valid for employment, some credits claimed on your return may not be allowed.
What you need to do
- Compare the Social Security numbers (SSNs) from your notice with the Social Security card for you, your spouse (if applicable) and your qualifying children you listed on your tax return.
- If the SSNs do NOT match:
- You may have entered a number incorrectly.
- You don’t need to contact us right now.
- Use the correct SSN on future tax returns.
- If the SSNs DO match:
- Contact the Social Security Administration (SSA) to check your records.
- If you find the SSN is not valid for employment, you must correct your return by filing a Form 1040-X, Amended U.S. Individual Income Tax Return. The instructions for this form will guide you through the steps to correct your return. Mail your amended return to the IRS service center shown in the instructions.
You may want to
- Review this notice with your tax preparer if you used one.
- Review your original tax return.
- Visit SSA.gov/Personal-Record/Update-Citizenship-or-Immigration-Status or call SSA if you think your information needs to be updated.
- Access your individual account information to view balances, payments, tax records and more.
- Keep this notice for your records.
What does “not valid for employment” mean?
It usually means the Social Security Administration’s records show that the person isn’t authorized to work in the U.S., or the status hasn’t been updated.
Do I need to call the IRS?
No, only contact us if we send you another notice asking for more information.
What if I just made a mistake typing the SSN?
You don’t need to do anything right now. Just make sure you use the correct number on future tax returns.
When do I need to file an amended return?
File Form 1040-X, Amended U.S. Individual Income Tax Return, if:
- The SSN is not valid for work, and
- You claimed credits that require a valid SSN
Will this affect my refund?
It could. Some tax credits require a valid SSN. If the SSN doesn’t qualify, those credits may be reduced or removed.
How do I fix my Social Security record?
Contact the Social Security Administration:
- Visit: SSA.gov/Personal-Record/Update-Citizenship-or-Immigration-Status
- Call 800-772-1213 (TTY: 800-325-0778)
- Hours: Monday-Friday, 8 a.m. to 7 p.m.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.