Reject Code: IND-901
The Primary SSN in the Return Header has been locked because Social Security Administration records indicate the number belongs to a deceased individual.
Reject Code: IND-941-01
The Spouse SSN in the Return Header has been locked because Social Security Administration records indicate the number belongs to a deceased individual.
When an individual with a Social Security number (SSN) dies, the Social Security Administration informs the IRS, and the IRS locks their SSN to prevent criminals from misusing the number.
A return will reject with code IND-901 or IND-941-01 when IRS records indicate that the person identified as the primary taxpayer or spouse on the tax return died prior to the tax year shown on the return.
If the taxpayer or spouse is deceased and their SSN was locked before they were able to file their tax return, the return will need to be printed and mailed.
Otherwise, if the taxpayer or spouse isn't deceased and if the SSN entered in the return is correct, the IRS may have locked the SSN in error. If the SSN has been locked in error, they will need to contact the Social Security Administration to correct their records.
Subsequent to the return rejecting, the taxpayer or spouse should receive IRS Notice CP01H informing them about the reject and providing instructions on what to do if the reject is in error as well as how to file the return.
Additional Information:
IRS: Where to File Tax Returns