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Letter 5858: What It Means and How to Resolve It

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Last updated 11/01/2024 by
SuperMoney Team
Fact checked by
Ante Mazalin
Summary:
The IRS Letter 5858 is a critical notification sent to taxpayers, alerting them to discrepancies or issues concerning their tax accounts. It primarily relates to potential identity theft or errors with the Social Security Administration (SSA) records, such as mistakenly being marked as deceased. This notification outlines the steps taxpayers must take to resolve the situation, including verifying their identity and submitting necessary documentation. Failure to respond to Letter 5858 can result in account locks, delays in tax refunds, and other serious consequences. This article provides a comprehensive guide on how to address Letter 5858 and restore your account with the IRS.
Receiving a letter from the IRS is never a welcome experience, but it’s especially concerning when it involves your tax account or Social Security records. IRS Letter 5858 is issued to alert taxpayers that there may be discrepancies related to their account, often due to identity theft or clerical errors such as being mistakenly marked as deceased. These issues can lead to an account lock, preventing you from filing your tax return or receiving refunds. In this article, we will explain the steps you need to take to resolve issues related to IRS Letter 5858 and how to unlock your account as quickly as possible.

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What is IRS Letter 5858?

The IRS Letter 5858 is issued when there’s a problem with your tax account, typically involving identity verification or a potential mistake in Social Security records. In many cases, it’s triggered by a discrepancy where the IRS believes that your Social Security number belongs to a deceased individual. This error can occur due to incorrect data provided by the Social Security Administration (SSA) or possible identity theft.
Once this letter is received, the taxpayer’s account is locked, preventing further tax filings or refunds until the issue is resolved. The letter will provide instructions on how to verify your identity and submit necessary documentation to correct the situation. Ignoring this letter can lead to delayed tax filings, penalties, and potential interest charges.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.

How the IRS Letter 5858 affects you

When you receive IRS Letter 5858, it indicates that your tax account has been locked by the IRS due to discrepancies, often related to your Social Security number. This lock means that the IRS will not process your tax return or issue any refunds until the issue is resolved. The letter is designed to notify you of the lock and provide steps for resolving the issue, whether it’s due to identity theft, clerical errors, or inaccurate information from the SSA.
If left unaddressed, the lock on your account can result in long delays in processing tax returns, problems with future filings, and missed refunds. It’s crucial to act quickly by following the steps outlined in the letter to verify your identity and correct any errors.

Pro tip

Before responding to IRS Letter 5858, it’s important to review your records with the Social Security Administration (SSA). Errors in their database are often the cause of mistaken identity issues with the IRS. Contact the SSA to verify your information and correct any discrepancies before reaching out to the IRS.

What should you do when you receive IRS Letter 5858?

Upon receiving IRS Letter 5858, it’s important to act immediately to resolve the issue. Follow these steps to unlock your account and resume normal tax processing:
  • Carefully read the letter to understand why your account is locked and what actions are required.
  • Verify that the information on your tax return, particularly your Social Security number, is accurate.
  • Contact the Social Security Administration (SSA) to correct any errors if you’ve been mistakenly marked as deceased.
  • Send a written request to the IRS, along with a copy of the IRS Letter 5858, to unlock your account.
  • Include a photocopy of a government-issued ID, such as a driver’s license or passport, to verify your identity.
  • Submit your federal tax return following the instructions provided in the letter.

Pro tip

When dealing with the IRS, it’s critical to keep detailed records of all correspondence, including letters, documents, and phone conversations. These records will be helpful if you need to reference past communications or if the issue becomes more complicated.

How to respond to IRS Letter 5858

Steps to take when responding to IRS Letter 5858

To resolve the issue indicated by IRS Letter 5858, you need to take prompt action. Begin by thoroughly reading the letter to understand the cause of the lock on your account. In most cases, the IRS requires you to verify your identity and contact the SSA if they mistakenly reported you as deceased.
Once you’ve confirmed any errors with the SSA, you’ll need to provide the following documentation to the IRS:
1. A copy of IRS Letter 5858.
2. A written request to unlock your account.
3. Photocopies of government-issued identification, such as a passport or driver’s license, to verify your identity.
After gathering this information, mail the documentation to the IRS following the instructions provided in the letter. Be sure to include your federal tax return if applicable, as this will help expedite the resolution process.

Other ways to handle IRS Letter 5858

If you believe identity theft is involved, you should consider enrolling in the IRS’s Identity Protection PIN (IP PIN) program. This program provides you with a unique PIN every year to use when filing your tax return, offering an additional layer of protection.
In addition, while most responses are handled by mail, you can also contact the IRS directly by phone to discuss the situation. Sometimes, speaking with a representative can expedite the resolution process, especially if there are urgent concerns about your tax filings or account lock.

Further support options for addressing IRS Letter 5858

If you are unsure how to proceed after receiving IRS Letter 5858, you have several options for further assistance:
  • Consult a certified tax professional, such as a CPA or tax attorney, to help guide you through the process of resolving the issue.
  • Visit the IRS’s official website for more information or contact their support hotline for assistance.
  • Reach out to the Taxpayer Advocate Service (TAS), which offers free help to individuals facing issues with the IRS.
It may be especially helpful to seek professional advice if you believe the issue involves identity theft or if the situation is becoming complex.

Pro tip

If identity theft is involved, consider enrolling in the IRS’s Identity Protection PIN (IP PIN) program. This added layer of security assigns you a unique PIN each year, ensuring that only you can file tax returns under your Social Security number.

Potential penalties or next steps if you don’t respond

Failure to respond to IRS Letter 5858 could lead to serious consequences, including:
  • Your tax return may remain unprocessed, which could result in a delayed or forfeited refund.
  • Interest and penalties may accumulate on any outstanding tax balances.
  • In rare cases, the IRS may pursue enforcement actions such as garnishing wages or levying fines.
To avoid these outcomes, respond promptly and follow the steps outlined in the letter to resolve the issue and unlock your account.

What potential outcomes are possible?

Once you respond to IRS Letter 5858, the following outcomes are possible:
  • If you provide sufficient evidence: The IRS will unlock your account, and your tax return will be processed as usual.
  • If an error is identified: The IRS will update their records and remove the lock on your account.
  • If identity theft is confirmed: Additional measures, such as enrolling in the IP PIN program, may be taken to protect your account.
Acting quickly is the best way to minimize any disruption to your tax filings and refund processing.
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Frequently asked questions

Why did I receive IRS Letter 5858?

You received IRS Letter 5858 because the IRS identified discrepancies with your Social Security information, potentially marking you as deceased or suspecting identity theft.

How do I unlock my account?

To unlock your account, follow the steps in IRS Letter 5858, including contacting the SSA to correct any errors and sending proof of identity to the IRS.

What happens if I ignore the IRS Letter 5858?

Ignoring the letter could result in your tax return not being processed, missed refunds, and possible penalties or interest on your account.

Can I resolve the issue online?

In some cases, you may be able to address the issue through the IRS’s secure online portal, but often, physical documentation must be mailed.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
IRS Letter or Notice Number
Notice Description
CP01The IRS verified your claim of identity theft and will monitor your account.
CP01HThe IRS received a tax return with a social security number that belongs to a dead person.
CP02HMoney is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03CYou received the First-Time Homebuyer Credit for a house you purchased.
CP04You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08You may be entitled to additional money due to the Additional Child Tax Credit.
CP10Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11You owe money because the IRS amended your return due to a miscalculation.
CP11AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11MYour tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12AThe IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12FThe IRS corrected a miscalculation on your return.
CP12MThe IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12RThe IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13AThe IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13MThe IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13RThe IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14You owe money on unpaid taxes.
CP16The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21AYou owe money due to the changes you requested that the IRS make on your tax returns.
CP21BYou are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21CThe IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21EAs a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22AThe IRS made the changes you requested, and you owe money as a result.
CP22EAs a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24EThe IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31You need to update your address because your refund check was returned to the IRS.
CP45The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49The IRS used all or part of your refund to pay a tax debt.
CP53Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71A reminder of the amount you owe in tax, penalty, and interest.
CP71AA reminder of the amount you owe in tax, penalty, and interest.
CP71CA reminder of the amount you owe in tax, penalty, and interest.
CP71DA reminder of the amount you owe in tax, penalty, and interest.
CP88The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120The IRS needs documentation of your tax-exempt status.
CP120AYour organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152The IRS received your return.
CP153The IRS will send your refund by mail because your direct deposit did not go through.
CP161You have an unpaid balance due to the IRS.
CP166Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178You may no longer owe excise tax because your tax return filing requirements changed.
CP231You need to update your address because your refund was returned to the IRS.
CP259You did not file the business tax return identified in the notice.
CP259AYou should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259BThe IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259CThe IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259DYou must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259EYou should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259FThe IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259GThe IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259HAs a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276AYou submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276BThe IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297AThe IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501You have a balance due on one of your tax accounts.
CP503You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504BYou have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521A reminder that you have an installment agreement payment due.
CP523You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604BUsted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219AThe IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219NThe IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012CThe IRS needs additional information to process your tax return.
Letter 0484CThe IRS wants a completed
Letter 0525Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)The IRS released their levy.
Letter 0549CYour tax bill was paid.
Letter 0681CThe IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757CYou did not adhere to the terms of your Installment Agreement.
Letter LT 11The IRS plans to seize your property or rights to property.
Letter 1058The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)Complete and sign Form 433F, Collection Information Statement.
Letter 1961CYour application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962CYour application for a
Letter 2050 (LT 16)The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257CThe IRS is providing the payoff amount that you requested.
Letter 226-JAn IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271CA request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272CAn IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273CA confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318CA response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357CThe IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603CThe IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604CThe IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761CThe IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789CAn annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840CConfirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030CProvides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127CA confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217CThe IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)A request to pay the balance due within 10 days using the envelope provided.
Letter 3500The IRS has received your documents, and it needs additional time to review them.
Letter 3572Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883CThe IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

  • IRS Letter 5858 is sent when the IRS locks your account due to errors or identity theft concerns.
  • Contact the SSA to correct any mistakes if your account was mistakenly marked as deceased.
  • Respond to the IRS with the necessary documentation to verify your identity and unlock your account.
  • Ignoring the letter can lead to delays in tax return processing and possible penalties.

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