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Got an IRS letter? Find the code—then get a plain-English plan
We curate high-intent notices (CP, LT, Letter series) for business owners and individuals. Each page explains what it means, what to do next, and how we help—without scare tactics.
Common IRS notices
Bound via Model Driven Website Bridge → irs_notice (publish_seo=true). Cards bake at publish from CE13 catalog.
CP01 — We have verified your claim of identity theft.
We have verified your claim of identity theft.
Read guideCP01A — We’ve assigned you an identity protection Personal Identification Number (PIN).
We’ve assigned you an identity protection Personal Identification Number (PIN).
Read guideCP01B — Message about potential Identity Theft during return processing.
Message about potential Identity Theft during return processing.
Read guideCP01F — An identity protection Personal Identification Number will be mailed to you.
An identity protection Personal Identification Number will be mailed to you.
Read guideCP01H — We are unable to process your tax return which was submitted with Locked SSN.
We are unable to process your tax return which was submitted with Locked SSN.
Read guideCP01L — Your federal tax account has been locked as requested.
Your federal tax account has been locked as requested.
Read guideCP01R — We are unable to process your tax return.
We are unable to process your tax return.
Read guideCP01S — We received your Form 14039 or similar statement for your Identity Theft claim.
We received your Form 14039 or similar statement for your Identity Theft claim.
Read guideCP01U — We unlocked your federal tax account.
We unlocked your federal tax account.
Read guideCP02H — Casualty/Disaster Loss reminder notice (Katrina/Wilma/Rita).
Casualty/Disaster Loss reminder notice (Katrina/Wilma/Rita).
Read guideCP03C — Important information about your First-Time Home Buyers Credit reporting of any change to your primary residence.
Important information about your First-Time Home Buyers Credit reporting of any change to your primary residence.
Read guideCP04 — Important information about your Combat Zone tax deferment, we need information about your dates of service.
Important information about your Combat Zone tax deferment, we need information about your dates of service.
Read guideCP05 — We’re holding your refund until we finish reviewing your tax return.
We’re holding your refund until we finish reviewing your tax return.
Read guideCP05A — We need more information to determine whether you’re due a refund.
We need more information to determine whether you’re due a refund.
Read guideCP06 — Premiun Tax Credit Verification, supporting docs requested refund frozen
Premiun Tax Credit Verification, supporting docs requested refund frozen
Read guideCP06A — Premiun Tax Credit Verification, supporting docs requested possible bal due or even balance
Premiun Tax Credit Verification, supporting docs requested possible bal due or even balance
Read guideCP07 — We're holding your refund for further review-1040NR.
We're holding your refund for further review-1040NR.
Read guideCP08 — You may be entitled to additional Child Tax Credit – You may qualify for a refund.
You may be entitled to additional Child Tax Credit – You may qualify for a refund.
Read guideCP09 — You may be entitled to Earned Income Credit – you may qualify for a refund.
You may be entitled to Earned Income Credit – you may qualify for a refund.
Read guideCP10 — Math Error notice with reduced credit elect.
Math Error notice with reduced credit elect.
Read guideCP101 — Math error on Form 940 or 940EZ resulting in a net balance due.
Math error on Form 940 or 940EZ resulting in a net balance due.
Read guideCP102 — Math error on Form 941, 943, 944 or 945 resulting in a net balance due.
Math error on Form 941, 943, 944 or 945 resulting in a net balance due.
Read guideCP103 — Math error on Form CT-1 resulting in a net balance due.
Math error on Form CT-1 resulting in a net balance due.
Read guideCP104 — Math error on Form 720 resulting in a net balance due.
Math error on Form 720 resulting in a net balance due.
Read guideCP105 — Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net balance due.
Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net balance due.
Read guideCP106 — Math error on Form 990PF, 5227, 5330 or 4720 resulting in a net balance due.
Math error on Form 990PF, 5227, 5330 or 4720 resulting in a net balance due.
Read guideCP107 — Math error on Form 1042 resulting in a net balance due.
Math error on Form 1042 resulting in a net balance due.
Read guideCP108 — Problem with your Federal Tax Deposit (FTD), error on FTD coupon/EFTPS payment
Problem with your Federal Tax Deposit (FTD), error on FTD coupon/EFTPS payment
Read guideCP10A — EIC Math Error notice with reduced credit elect.
EIC Math Error notice with reduced credit elect.
Read guideCP11 — Math Error notice with balance due of $5.00 or more.
Math Error notice with balance due of $5.00 or more.
Read guideCP111 — Math Error on Form 940 or 940EZ resulting in a net overpayment.
Math Error on Form 940 or 940EZ resulting in a net overpayment.
Read guideCP112 — Math Error on Form 941,943 or 944 resulting in a net overpayment.
Math Error on Form 941,943 or 944 resulting in a net overpayment.
Read guideCP113 — Math Error on Form CT-1 resulting in a net overpayment.
Math Error on Form CT-1 resulting in a net overpayment.
Read guideCP114 — Math Error on Form 720 resulting in a net overpayment.
Math Error on Form 720 resulting in a net overpayment.
Read guideCP115 — Math Error on Form 11C, 706, 709, 2290 or 730 resulting in a net overpayment.
Math Error on Form 11C, 706, 709, 2290 or 730 resulting in a net overpayment.
Read guideCP116 — Math Error on Form 990-PF, 5227, 5330 or 4720 resulting in a net overpayment.
Math Error on Form 990-PF, 5227, 5330 or 4720 resulting in a net overpayment.
Read guideCP117 — Math Error on Form 1042 resulting in a net overpayment.
Math Error on Form 1042 resulting in a net overpayment.
Read guideCP119 — Supplemental Group Ruling Information (SGRI) notice and subordinate listing, Replacement for Letter 1582O
Supplemental Group Ruling Information (SGRI) notice and subordinate listing, Replacement for Letter 1582O
Read guideCP11A — EIC Math Error notice with balance due of $5.00 or more.
EIC Math Error notice with balance due of $5.00 or more.
Read guideCP11M — Making Work Pay Math Error notice balance due of $5.00 or more.
Making Work Pay Math Error notice balance due of $5.00 or more.
Read guideCP11R — Recovery Rebate Credit Math Error notice with balance due of $5.00 or more.
Recovery Rebate Credit Math Error notice with balance due of $5.00 or more.
Read guideCP12 — Math Error notice with overpayment of $1.00 or more.
Math Error notice with overpayment of $1.00 or more.
Read guideCP120 — Verify Tax Exempt Status was revoked
Verify Tax Exempt Status was revoked
Read guideCP120A — Revocation notice of tax exempt status, for failure to file an annual information return for 3 years
Revocation notice of tax exempt status, for failure to file an annual information return for 3 years
Read guideCP120B — Revocation notice of tax exempt status due to non-recognition as subordinate in a group exemption letter
Revocation notice of tax exempt status due to non-recognition as subordinate in a group exemption letter
Read guideCP123 — Math error, overpayment or balance due of less than $1 on Form CT-1
Math error, overpayment or balance due of less than $1 on Form CT-1
Read guideCP124 — Math error on Form 720 with the net result a zero less than a $1.00 balance.
Math error on Form 720 with the net result a zero less than a $1.00 balance.
Read guideCP125 — Math error on Form 11-C, 706, 709, 2290 or 730 with the net result a zero or less than a $1.00 balance.
Math error on Form 11-C, 706, 709, 2290 or 730 with the net result a zero or less than a $1.00 balance.
Read guideCP126 — Math error on Form 990-PF, 5227, 5330 or 4720 with the net result a zero or less than a $1.00 balance.
Math error on Form 990-PF, 5227, 5330 or 4720 with the net result a zero or less than a $1.00 balance.
Read guideCP127 — Math error on Form 1042 with the net result a zero or less than a $1.00 balance.
Math error on Form 1042 with the net result a zero or less than a $1.00 balance.
Read guideCP128 — Notification of the remaining balance due on a tax period after an offset-in.
Notification of the remaining balance due on a tax period after an offset-in.
Read guideCP12A — EIC Math Error notice with overpayment of $1.00 or more.
EIC Math Error notice with overpayment of $1.00 or more.
Read guideCP12E,F, — Exam coded Math Error notice with overpayment of $1.00 or more.
Exam coded Math Error notice with overpayment of $1.00 or more.
Read guideCP12M — Making Work Pay Math Error notice with overpayment of $1.00 or more.
Making Work Pay Math Error notice with overpayment of $1.00 or more.
Read guideCP12R — Recovery Rebate Credit Math Error notice with overpayment of $1.00 or more.
Recovery Rebate Credit Math Error notice with overpayment of $1.00 or more.
Read guideCP13 — Math Error notice with a balance due < $5.00 or overpayment < $1.00.
Math Error notice with a balance due < $5.00 or overpayment < $1.00.
Read guideCP130 — Notification of possible exemption from Alternative Minimum Tax
Notification of possible exemption from Alternative Minimum Tax
Read guideCP131 — Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a zero or less than a $1.00 balance.
Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a zero or less than a $1.00 balance.
Read guideCP131A — Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a balance due under $5.00
Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T with the net result a balance due under $5.00
Read guideCP132 — Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a balance due.
Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a balance due.
Read guideCP133 — Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a net overpayment.
Math error on Form 1120 series, 1041, Form 8804, 990-C or 990-T resulting in a net overpayment.
Read guideCP134B — FTD discrepancy – Balance due
FTD discrepancy – Balance due
Read guideCP134R — FTD discrepancy – Refund due
FTD discrepancy – Refund due
Read guideCP135 — Campus notice only - Notification to AC International—Collection that a new foreign address has posted to the entity wit…
Campus notice only - Notification to AC International—Collection that a new foreign address has posted to the entity with a tax period in delinquent status b…
Read guideCP136 — Annual Notification of FTD Deposit Requirements (941, 941SS)
Annual Notification of FTD Deposit Requirements (941, 941SS)
Read guideCP136B — Your Federal Tax Deposit Requirements for (Form 941) figured using the second preceding calendar year Form 944 as the Fo…
Your Federal Tax Deposit Requirements for (Form 941) figured using the second preceding calendar year Form 944 as the Form 941 lookback period.
Read guideCP137 — Annual Notification of FTD Deposit Requirements (Form 943)
Annual Notification of FTD Deposit Requirements (Form 943)
Read guideCP137A — Annual Notification of FTD Deposit Requirements (Form CT-1)
Annual Notification of FTD Deposit Requirements (Form CT-1)
Read guideCP137B — Annual Notification of FTD Deposit Requirements (Form 945)
Annual Notification of FTD Deposit Requirements (Form 945)
Read guideCP138 — Notification that the overpayment on the return was offset against another tax period with a balance due
Notification that the overpayment on the return was offset against another tax period with a balance due
Read guideCP13A — EIC Math Error notice with a balance due < $5.00 or overpayment < $1.00.
EIC Math Error notice with a balance due < $5.00 or overpayment < $1.00.
Read guideCP13M — Making Work Pay Math Error notice with a balance due < $5.00 or overpayment < $1.00.
Making Work Pay Math Error notice with a balance due < $5.00 or overpayment < $1.00.
Read guideCP13R — Recovery Rebate Credit Math Error notice with a balance due < $5.00 or overpayment < $1.00.
Recovery Rebate Credit Math Error notice with a balance due < $5.00 or overpayment < $1.00.
Read guideCP14 — Balance due notice
The IRS says you have a balance due on a tax return. This is often the first collection notice after assessment — before heavier letters.
Read guideCP141C — We charged a penalty under IRC section 6652c - Form filed late and incomplete.
We charged a penalty under IRC section 6652c - Form filed late and incomplete.
Read guideCP141I — We charged a penalty under IRC section 6652c – Form incomplete
We charged a penalty under IRC section 6652c – Form incomplete
Read guideCP141L — We charged a penalty under IRC section 6652c - Form filed late.
We charged a penalty under IRC section 6652c - Form filed late.
Read guideCP141R — Notification of penalty removal for exempt organization returns
Notification of penalty removal for exempt organization returns
Read guideCP142 — Request for reason of Late Filing a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)
Request for reason of Late Filing a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)
Read guideCP143 — Late Filing Accepted of a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)
Late Filing Accepted of a Tax Exempt Bond Return (Form 8038, 8038-G or 8038-GC)
Read guideCP145 — Credit Elect to Succeeding Year On forms CT-1, 720, 941, 942, 943, 1041, 1042, 1120C, 1120F, 1120L and 1120M
Credit Elect to Succeeding Year On forms CT-1, 720, 941, 942, 943, 1041, 1042, 1120C, 1120F, 1120L and 1120M
Read guideCP147 — Credit Elect additional amount applied
Credit Elect additional amount applied
Read guideCP148A — Notification of Change of address sent to new address
Notification of Change of address sent to new address
Read guideCP148B — Notification of Change of address sent to old address
Notification of Change of address sent to old address
Read guideCP14H — You have an unpaid shared responsibility payment (Affordable Care Act or ACA)
You have an unpaid shared responsibility payment (Affordable Care Act or ACA)
Read guideCP14I — Notice with a balance due of $5.00 or More, no Math Error (IRAF).
Notice with a balance due of $5.00 or More, no Math Error (IRAF).
Read guideCP15 — Notice of civil penalty charge, various penalties.
Notice of civil penalty charge, various penalties.
Read guideCP151 — Notification of the tax, penalty and interest due for an Exempt Organization tax return without a math error.
Notification of the tax, penalty and interest due for an Exempt Organization tax return without a math error.
Read guideCP152 — Tax Exempt Bond Acknowledgement
Tax Exempt Bond Acknowledgement
Read guideCP152A — We received your tax-advantaged bond form (Sequestration Reduction of Credit)
We received your tax-advantaged bond form (Sequestration Reduction of Credit)
Read guideCP153 — Notice of ETF refund not allowed
Notice of ETF refund not allowed
Read guideCP155 — Campus notice only: Notice to refile return – Forms 94X, 1120
Campus notice only: Notice to refile return – Forms 94X, 1120
Read guideCP156 — We applied the sequestration rate to your credit
We applied the sequestration rate to your credit
Read guideCP15B — Notice of civil penalty charge, Trust Fund Recovery Penalty (MFT 55).
Notice of civil penalty charge, Trust Fund Recovery Penalty (MFT 55).
Read guideCP15H — We charged you a shared responsibility payment for not having minimum essential health coverage (ACA)
We charged you a shared responsibility payment for not having minimum essential health coverage (ACA)
Read guideCP16 — Math Error notice with an overpayment applied to another IMF tax liability.
Math Error notice with an overpayment applied to another IMF tax liability.
Read guideCP160 — Annual notification to remind the taxpayer of a balance due on prior tax periods. (1) Modules in status 23 with a module…
Annual notification to remind the taxpayer of a balance due on prior tax periods. (1) Modules in status 23 with a module balance of $25.00 or more and (2) Mo…
Read guideCP161 — Notification of the tax, penalty and interest due for a tax return without a math error except 1065.
Notification of the tax, penalty and interest due for a tax return without a math error except 1065.
Read guideCP162 — Notification that an additional penalty has been assessed for missing information or late filing on Form 1065.
Notification that an additional penalty has been assessed for missing information or late filing on Form 1065.
Read guideCP164 — Campus only notification to Appellate of a posting Tentative Carryback adjustment.
Campus only notification to Appellate of a posting Tentative Carryback adjustment.
Read guideCP165 — Notification that a check for Federal Tax Deposits/Estimated Taxes has been dishonored. Requests repayment of the check …
Notification that a check for Federal Tax Deposits/Estimated Taxes has been dishonored. Requests repayment of the check plus the bad check penalty assessed.
Read guideCP166 — Informs taxpayer of a default on a Direct Debit Installment Agreement (DDIA) due to insufficient funds. DDIA payments ar…
Informs taxpayer of a default on a Direct Debit Installment Agreement (DDIA) due to insufficient funds. DDIA payments are electronic payments and not subject…
Read guideCP169 — Notification that the return filed is missing and requesting that a copy be furnished.
Notification that the return filed is missing and requesting that a copy be furnished.
Read guideCP17 — Notice of refund of unfrozen, excess estimated credits.
Notice of refund of unfrozen, excess estimated credits.
Read guideCP170 — Campus only notice : that a duplicate return tried to post from a TC 370 (doc. code 51)
Campus only notice : that a duplicate return tried to post from a TC 370 (doc. code 51)
Read guideCP171 — Generated annually as a reminder to the taxpayer of balance due tax modules in status 24. Will reflect CSCO return addre…
Generated annually as a reminder to the taxpayer of balance due tax modules in status 24. Will reflect CSCO return addresses and ACS telephone numbers. The t…
Read guideCP172 — Campus only notice: requesting follow-up action on an entity that was established as exempt for Social Security taxes
Campus only notice: requesting follow-up action on an entity that was established as exempt for Social Security taxes
Read guideCP173 — Notification of Estimated Tax Penalty due on Form 1120 series, 1041, 990-C, 990-T and 990-PF.
Notification of Estimated Tax Penalty due on Form 1120 series, 1041, 990-C, 990-T and 990-PF.
Read guideCP175B — Federal Employment Tax- Adjustment needed
Federal Employment Tax- Adjustment needed
Read guideCP177 — 177 Notice of Levy and Notice of Your Right to a Hearing (Used for the Alaska Permanent Fund Dividend (AKPFD) Levy Progr…
177 Notice of Levy and Notice of Your Right to a Hearing (Used for the Alaska Permanent Fund Dividend (AKPFD) Levy Program)
Read guideCP177B — Railroad Retirement Tax - More information Needed
Railroad Retirement Tax - More information Needed
Read guideCP178 — Taxpayer not liable to file Form 720
Taxpayer not liable to file Form 720
Read guideCP18 — We have delayed sending part of your refund due to discrepancies on your return.
We have delayed sending part of your refund due to discrepancies on your return.
Read guideCP180 — Missing schedule on Forms 1120 series (except Form 1120S), 1041, 990-C, 990-T
Missing schedule on Forms 1120 series (except Form 1120S), 1041, 990-C, 990-T
Read guideCP181 — Missing schedule on Forms 1120 series (except Form 1120S), 1041, 990-C, 990-T
Missing schedule on Forms 1120 series (except Form 1120S), 1041, 990-C, 990-T
Read guideCP181B — Corporate Income Tax return incomplete
Corporate Income Tax return incomplete
Read guideCP182 — Missing Forms 3468 for Forms 1120, 1120-C, 1120-F, 1120-POL, 1041, 990-C, 990-T
Missing Forms 3468 for Forms 1120, 1120-C, 1120-F, 1120-POL, 1041, 990-C, 990-T
Read guideCP182B — Estate/Trust Tax return incomplete
Estate/Trust Tax return incomplete
Read guideCP183B — Federal Excise Tax return incomplete
Federal Excise Tax return incomplete
Read guideCP185 — Campus notice only: that a TC 690 (Designated Payment of Penalty) posted assessment of the penalty is posted.
Campus notice only: that a TC 690 (Designated Payment of Penalty) posted assessment of the penalty is posted.
Read guideCP186 — Campus notice only: of a potential manual interest or penalty adjustment.
Campus notice only: of a potential manual interest or penalty adjustment.
Read guideCP187 — Annual reminder to BMF taxpayers of balance due account in statues 22 or 26.
Annual reminder to BMF taxpayers of balance due account in statues 22 or 26.
Read guideCP188 — Notification to Collection that a credit is available on a taxpayer’s account for applying to a non-master file balance …
Notification to Collection that a credit is available on a taxpayer’s account for applying to a non-master file balance due. Part 2 of the notice can be used…
Read guideCP19 — Notice of Examination unallowable items with Balance Due, response required.
Notice of Examination unallowable items with Balance Due, response required.
Read guideCP190 — Campus notice only: Notification that an amended return was received but an original return was not received.
Campus notice only: Notification that an amended return was received but an original return was not received.
Read guideCP191 — Campus notice only: Notification to SC Accounting to update the installment billing clerks file.
Campus notice only: Notification to SC Accounting to update the installment billing clerks file.
Read guideCP192 — Campus notice only: Notification to SC that an account with an Employment Code G has filed a Form 941 or 943 with Social…
Campus notice only: Notification to SC that an account with an Employment Code G has filed a Form 941 or 943 with Social Security Wages. Or an account with a…
Read guideCP193 — Campus notice only: Notification to SC Adjustments that a duplicate or amended return posted to a tax module with an ori…
Campus notice only: Notification to SC Adjustments that a duplicate or amended return posted to a tax module with an original return posted.
Read guideCP194 — Campus notice only: Notification to SC Accounting that an account is not complying with FTD requirements or a dishonored…
Campus notice only: Notification to SC Accounting that an account is not complying with FTD requirements or a dishonored FTD transaction after the return pos…
Read guideCP195 — Campus notice only: Notification to SC Adjustments that an unresolved manual refund freeze has been on for seven weeks.
Campus notice only: Notification to SC Adjustments that an unresolved manual refund freeze has been on for seven weeks.
Read guideCP198 — Campus notice only: Push Code Condition - a TC150 has posted on a module where a TC930 was previously posted, and/or an …
Campus notice only: Push Code Condition - a TC150 has posted on a module where a TC930 was previously posted, and/or an unreversed TC590 (CC7)/591/597 has po…
Read guideCP198A — Campus notice only: Push Code Condition
Campus notice only: Push Code Condition
Read guideCP19E,F,OR — Notice of Examination unallowable items with Balance Due, response required. , various audit codes.
Notice of Examination unallowable items with Balance Due, response required. , various audit codes.
Read guideCP20 — Notice of Examination unallowable items with overpayment, response required.
Notice of Examination unallowable items with overpayment, response required.
Read guideCP200 — Campus notice only: Notification that a consolidation of two EINs failed because one account was inactive
Campus notice only: Notification that a consolidation of two EINs failed because one account was inactive
Read guideCP2000 — Underreporter inquiry
The IRS thinks income on your return does not match third-party reports (W-2, 1099, K-1, etc.). They propose changes and may assess additional tax if you do …
Read guideCP2005 — Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability and closin…
Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability and closing their account (Underreporter issue).
Read guideCP2006 — Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability.
Computer generated letter to taxpayer acknowledging the receipt of information concerning their tax liability.
Read guideCP201 — Campus notice only: Notification that a consolidation of two EINs failed because the name controls didn’t match.
Campus notice only: Notification that a consolidation of two EINs failed because the name controls didn’t match.
Read guideCP202 — Campus notice only: Notification that a consolidation of two EINS failed because the filing requirements weren’t compati…
Campus notice only: Notification that a consolidation of two EINS failed because the filing requirements weren’t compatible.
Read guideCP2030 — Initial notice issued to request verification for unreported income, deductions, payments and/or credits on BMF income t…
Initial notice issued to request verification for unreported income, deductions, payments and/or credits on BMF income tax returns matched to payer informati…
Read guideCP2057 — Check your records to confirm the income you received
Check your records to confirm the income you received
Read guideCP207 — Proposed average FTD Penalty (amounts less than $75,000), request for correct ROFTL Information.
Proposed average FTD Penalty (amounts less than $75,000), request for correct ROFTL Information.
Read guideCP207L — Proposed FTD Penalty — Request for Correct ROFT Information – Over $100,000
Proposed FTD Penalty — Request for Correct ROFT Information – Over $100,000
Read guideCP208 — Campus notice only: Notice of Potential Credit Transfer Form 1041 –P freeze for review
Campus notice only: Notice of Potential Credit Transfer Form 1041 –P freeze for review
Read guideCP209 — EIN assigned in error.
EIN assigned in error.
Read guideCP20E,F, — Notice of Examination unallowable items with overpayment, response required. , various audit codes.
Notice of Examination unallowable items with overpayment, response required. , various audit codes.
Read guideCP210 — Notification of Adjustment to tax return resulting in balance due, zero balance or overpayment
Notification of Adjustment to tax return resulting in balance due, zero balance or overpayment
Read guideCP2100A — Payee Information Error Notice (Backup Withholding Notice)
Payee Information Error Notice (Backup Withholding Notice)
Read guideCP211A — Application for Extension of Time to File an Exempt Organization Return - Approved
Application for Extension of Time to File an Exempt Organization Return - Approved
Read guideCP211B — Application for Extension of Time to File an Exempt Organization Return – Denied – Request Not Signed
Application for Extension of Time to File an Exempt Organization Return – Denied – Request Not Signed
Read guideCP211C — Application for Extension of Time to File an Exempt Organization Return – Denied – Request not Timely
Application for Extension of Time to File an Exempt Organization Return – Denied – Request not Timely
Read guideCP211D — Application for Extension of Time to File an Exempt Organization Return – Reasonable Cause Not Established
Application for Extension of Time to File an Exempt Organization Return – Reasonable Cause Not Established
Read guideCP211E — Application for Extension of Time to File an Exempt Organization Return – Denied - General
Application for Extension of Time to File an Exempt Organization Return – Denied - General
Read guideCP212 — Notification of EIN assigned in error
Notification of EIN assigned in error
Read guideCP213I — Form 5500 Incomplete Return, not a bill but contains proposed penalties.
Form 5500 Incomplete Return, not a bill but contains proposed penalties.
Read guideCP213N — Form 5500 Late Return, not a bill but contains proposed penalties
Form 5500 Late Return, not a bill but contains proposed penalties
Read guideCP213R — Form 5500 Reasonable Cause Approved
Form 5500 Reasonable Cause Approved
Read guideCP214 — Form 5500-EZ/5500-SF filing requirements reminder, to determine if taxpayer needs to file form
Form 5500-EZ/5500-SF filing requirements reminder, to determine if taxpayer needs to file form
Read guideCP215 — Notification of a Civil Penalty assessment.
Notification of a Civil Penalty assessment.
Read guideCP216F — Your Extension of Time to File was Approved to file Form 5500 Series and/or Form 8955- SSA.
Your Extension of Time to File was Approved to file Form 5500 Series and/or Form 8955- SSA.
Read guideCP216G — Application for Extension of Time to File an Employee Plan Return - Denied/missing signature
Application for Extension of Time to File an Employee Plan Return - Denied/missing signature
Read guideCP216H — Your Extension of Time to File Form 5500 Series and/or Form 8955-SSA was Denied, (not timely filed).
Your Extension of Time to File Form 5500 Series and/or Form 8955-SSA was Denied, (not timely filed).
Read guideCP217 — State & Local agencies are exempt. Form 940 not required.
State & Local agencies are exempt. Form 940 not required.
Read guideCP218 — Churches & other religious organizations are exempt. Form 940 not required.
Churches & other religious organizations are exempt. Form 940 not required.
Read guideCP219 — Exempt under 501c (3) of IRC. Form 940 not required.
Exempt under 501c (3) of IRC. Form 940 not required.
Read guideCP21A — Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account is in TDA/BAL DUE status…
Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account is in TDA/BAL DUE status.
Read guideCP21B — Notice of Data Processing adjustments resulting in an overpayment of $1.00 or more.
Notice of Data Processing adjustments resulting in an overpayment of $1.00 or more.
Read guideCP21C — Notice of Data Processing adjustments resulting in a balance due < $5.00 or an overpayment < $1.00.
Notice of Data Processing adjustments resulting in a balance due < $5.00 or an overpayment < $1.00.
Read guideCP21E — Notice of Examination adjustments, resulting in a change to an account in TDA/BAL DUE status.
Notice of Examination adjustments, resulting in a change to an account in TDA/BAL DUE status.
Read guideCP21H — Changes to your shared responsibility payment (ACA)
Changes to your shared responsibility payment (ACA)
Read guideCP21I — Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account is in TDA/BAL DUE status…
Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account is in TDA/BAL DUE status (IRAF).
Read guideCP220 — Audit/DP Adjustment – Balance due, even balance or refund due
Audit/DP Adjustment – Balance due, even balance or refund due
Read guideCP221 — Exempt under section 501(e), 501(f) or 501(k). Form 940 not required.
Exempt under section 501(e), 501(f) or 501(k). Form 940 not required.
Read guideCP222 — Campus notice only. TIN change on a CAF account
Campus notice only. TIN change on a CAF account
Read guideCP223 — Campus notice only: Notice of civil penalty
Campus notice only: Notice of civil penalty
Read guideCP224 — Notice of potential qualification as a Personal Service Corporation
Notice of potential qualification as a Personal Service Corporation
Read guideCP225 — Missing payment applied, balance due, even balance or refund due
Missing payment applied, balance due, even balance or refund due
Read guideCP22A — Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when an account isn’t in TDA/BAL DUE …
Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when an account isn’t in TDA/BAL DUE status.
Read guideCP22E — Notice of Examination adjustments, resulting in changes to an account isn’t in TDA/BAL DUE status.
Notice of Examination adjustments, resulting in changes to an account isn’t in TDA/BAL DUE status.
Read guideCP22H — Changes to your shared responsibility payment (ACA)
Changes to your shared responsibility payment (ACA)
Read guideCP22I — Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account isn’t in TDA/BAL DUE sta…
Notice of Data Processing adjustments, resulting in a balance due of $5.00 or more when account isn’t in TDA/BAL DUE status (IRAF).
Read guideCP23 — Notice of estimated credits discrepancy with a balance due of $5.00 or more.
Notice of estimated credits discrepancy with a balance due of $5.00 or more.
Read guideCP230 — Notification that an adjustment has been made under CAWR Reconciliation Program. Issued after the CAWR case has been clo…
Notification that an adjustment has been made under CAWR Reconciliation Program. Issued after the CAWR case has been closed and a tax adjustment has been mad…
Read guideCP231 — Your refund check was returned to us
Your refund check was returned to us
Read guideCP232A — F5558 extension for F5330 approved
F5558 extension for F5330 approved
Read guideCP232B — From 5558 Extension Not Approved – Late filed
From 5558 Extension Not Approved – Late filed
Read guideCP232C — From 5558 Extension Not Approved – Not Signed
From 5558 Extension Not Approved – Not Signed
Read guideCP232D — From 5558 Extension Not Approved – Unacceptable Reason
From 5558 Extension Not Approved – Unacceptable Reason
Read guideCP234 — Campus notice only. Potential ES penalty for F1120, 1120F, 1120L, 1120M and 990C
Campus notice only. Potential ES penalty for F1120, 1120F, 1120L, 1120M and 990C
Read guideCP235 — FTD penalty waived due to change in requirements
FTD penalty waived due to change in requirements
Read guideCP236 — Deposit Requirement Reminder for Newly Required Semi-weekly Depositors
Deposit Requirement Reminder for Newly Required Semi-weekly Depositors
Read guideCP237 — Notification to taxpayer of Reason For Issuance of Replacement Refund Check.
Notification to taxpayer of Reason For Issuance of Replacement Refund Check.
Read guideCP237A — FMS Refund Cancellation (over $1000 or frozen account) Comes in as 537
FMS Refund Cancellation (over $1000 or frozen account) Comes in as 537
Read guideCP238 — Issued to inform taxpayer no penalty has been charged for late FTD’s (First time liable for return)
Issued to inform taxpayer no penalty has been charged for late FTD’s (First time liable for return)
Read guideCP24 — Notice of estimated credits discrepancy with an overpayment of $1.00 or more.
Notice of estimated credits discrepancy with an overpayment of $1.00 or more.
Read guideCP240 — DP Adjustment – (CAWR) Balance Due of $5 or more and module not in TDA/BAL DUE status. TC 290 (BS 550-559) posts to MFT …
DP Adjustment – (CAWR) Balance Due of $5 or more and module not in TDA/BAL DUE status. TC 290 (BS 550-559) posts to MFT 01, 04, 11 modules.
Read guideCP241 — Campus only notice will generate to D.O. Exam Division, 637 Coordinator.
Campus only notice will generate to D.O. Exam Division, 637 Coordinator.
Read guideCP242 — Notice of Levy on Your State Tax Refund. Notice of Your Right to a Hearing.
Notice of Levy on Your State Tax Refund. Notice of Your Right to a Hearing.
Read guideCP248 — Non-electronic FTD deposited when taxpayer is required to file electronically
Non-electronic FTD deposited when taxpayer is required to file electronically
Read guideCP249A — Form 8871 Not Filed
Form 8871 Not Filed
Read guideCP249B — Form 8872 Late
Form 8872 Late
Read guideCP249C — Form 8872 Not Filed
Form 8872 Not Filed
Read guideCP24E,F, — Notice of Examination coded estimated credits discrepancy with an overpayment of $1.00 or more.
Notice of Examination coded estimated credits discrepancy with an overpayment of $1.00 or more.
Read guideCP24R — Notice of estimated credits discrepancy and a Rebate Recovery Math Error, with an overpayment of $1.00 or more.
Notice of estimated credits discrepancy and a Rebate Recovery Math Error, with an overpayment of $1.00 or more.
Read guideCP25 — Notice of estimated credits discrepancy with a balance due of < $5 or an overpayment of < $1.00.
Notice of estimated credits discrepancy with a balance due of < $5 or an overpayment of < $1.00.
Read guideCP2501 — Initial contact notice to resolve discrepancy between Income, Credits and/or deductions claimed on return and those repo…
Initial contact notice to resolve discrepancy between Income, Credits and/or deductions claimed on return and those reported by payers on information returns.
Read guideCP250A — Notification to Form 944 filer that they should file 941 for first quarter of next calendar year.
Notification to Form 944 filer that they should file 941 for first quarter of next calendar year.
Read guideCP250B — Notification to Form 944 filer that they should file 941 for first quarter of second calendar year.
Notification to Form 944 filer that they should file 941 for first quarter of second calendar year.
Read guideCP250C — Reminder to CP250B recipients.
Reminder to CP250B recipients.
Read guideCP251 — NOTICE OF Employment Tax Problem—Why You’re Tax May Be Changed. Notice issued to taxpayer under the Combined Annual Wage…
NOTICE OF Employment Tax Problem—Why You’re Tax May Be Changed. Notice issued to taxpayer under the Combined Annual Wage Reporting (CAWR) program to advise o…
Read guideCP252 — Notice of Employment Tax Problem Form 945, 1099R
Notice of Employment Tax Problem Form 945, 1099R
Read guideCP253 — Wages Reported for SSA; No Record of Return: Form 941, 942, 943
Wages Reported for SSA; No Record of Return: Form 941, 942, 943
Read guideCP2531 — Initial contact for potential discrepancies of income, deductions and/or credits claimed on BMF income tax returns match…
Initial contact for potential discrepancies of income, deductions and/or credits claimed on BMF income tax returns matched to payer information documents
Read guideCP254 — Request for organization to efile Form 990
Request for organization to efile Form 990
Read guideCP255 — Request to finalize termination of private foundation status
Request to finalize termination of private foundation status
Read guideCP2566 — You must file your tax return
You must file your tax return
Read guideCP2566R — We may apply your refund to tax due
We may apply your refund to tax due
Read guideCP259 — First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return filed.
Read guideCP259A — First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return filed. Form 990/990EZ
Read guideCP259B — First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return filed. Form 990PF
Read guideCP259D — First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return filed. Form 990T
Read guideCP259F — First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return fil…
First Notice for Nonfiler Return Delinquency is issued to inform the taxpayer that we have no record of a tax return filed. Form5227
Read guideCP259G — EO Return Delinquency Notice 1120-POL
EO Return Delinquency Notice 1120-POL
Read guideCP259H — EO Return Delinquency Notice PAC, Form 990/990EZ
EO Return Delinquency Notice PAC, Form 990/990EZ
Read guideCP260 — Notification that a credit was reversed creating a balance due.
Notification that a credit was reversed creating a balance due.
Read guideCP261 — Issued to notify the taxpayer of acceptance of taxpayer petition to become an S- Corporation.
Issued to notify the taxpayer of acceptance of taxpayer petition to become an S- Corporation.
Read guideCP261X — Notification of acceptance of taxpayer as an S-Corporation
Notification of acceptance of taxpayer as an S-Corporation
Read guideCP262 — Issued to notify the taxpayer of revocation of taxpayer status as an S-Corporation.
Issued to notify the taxpayer of revocation of taxpayer status as an S-Corporation.
Read guideCP264 — Issued to notify taxpayer of denial of taxpayer petition to become an S-Corporation.
Issued to notify taxpayer of denial of taxpayer petition to become an S-Corporation.
Read guideCP265 — Issued to notify taxpayer of termination of taxpayer status as an S-Corporation.
Issued to notify taxpayer of termination of taxpayer status as an S-Corporation.
Read guideCP266 — Issued to notify taxpayer of forwarding their Form 2553 to National Office.
Issued to notify taxpayer of forwarding their Form 2553 to National Office.
Read guideCP267 — Issued to notify taxpayer of excess credits in a tax module in which no math error return posted and a request taxpayer …
Issued to notify taxpayer of excess credits in a tax module in which no math error return posted and a request taxpayer response for resolution of the condit…
Read guideCP267A — Notice of overpayment for Branded Prescription Drug Fee, taxpayer response required
Notice of overpayment for Branded Prescription Drug Fee, taxpayer response required
Read guideCP267B — Non-Exchange for Provision 9010 Insurance Provider Fee
Non-Exchange for Provision 9010 Insurance Provider Fee
Read guideCP268 — Issued to notify taxpayer of excess credits in a tax module in which a math error returned posted and a request for reso…
Issued to notify taxpayer of excess credits in a tax module in which a math error returned posted and a request for resolution of the condition.
Read guideCP269 — Exam Initial Contact letter – Excise Tax - Refund frozen
Exam Initial Contact letter – Excise Tax - Refund frozen
Read guideCP269C — Exam Initial Contact Letter – COBRA – Refund frozen
Exam Initial Contact Letter – COBRA – Refund frozen
Read guideCP269D — Exam Initial Contact Letter – COBRA
Exam Initial Contact Letter – COBRA
Read guideCP27 — Notice to a taxpayer without qualifying children of possible refund due to Earned Income Credit eligibility.
Notice to a taxpayer without qualifying children of possible refund due to Earned Income Credit eligibility.
Read guideCP270 — Campus notice only: Notification to SC Adjustments or Examination that TC 29X or 30X with a hold code 2, 4, 7 or 9 poste…
Campus notice only: Notification to SC Adjustments or Examination that TC 29X or 30X with a hold code 2, 4, 7 or 9 posted and module is in debit balance and …
Read guideCP275 — Notice of termination of a Foreign Sales Corporation
Notice of termination of a Foreign Sales Corporation
Read guideCP276A — Reminder to Supply a Properly Completed Tax Liability Schedule When Filing Future Returns
Reminder to Supply a Properly Completed Tax Liability Schedule When Filing Future Returns
Read guideCP276B — You Made One or More Late Federal Tax Deposits But We Didn’t Charge You a Penalty
You Made One or More Late Federal Tax Deposits But We Didn’t Charge You a Penalty
Read guideCP277 — Form 8832 Entity Classification Election acceptance
Form 8832 Entity Classification Election acceptance
Read guideCP278 — Denial of Form 8832
Denial of Form 8832
Read guideCP279 — Acceptance of Form 8869, Qualified Subchapter S Subsidiary Election
Acceptance of Form 8869, Qualified Subchapter S Subsidiary Election
Read guideCP279A — Approval of Form 8869 filed by Parent S Corporation
Approval of Form 8869 filed by Parent S Corporation
Read guideCP280 — Denial of Form 8869
Denial of Form 8869
Read guideCP281 — Revocation of Form 8869
Revocation of Form 8869
Read guideCP282 — Notification of Possible Filing Requirements, forms 1065/1065B
Notification of Possible Filing Requirements, forms 1065/1065B
Read guideCP283 — 1 st Balance Due notice, MFT 74, Form 5500 series
1 st Balance Due notice, MFT 74, Form 5500 series
Read guideCP283C — Penalty Charged on your Form 8955-SSA, incomplete or late filing.
Penalty Charged on your Form 8955-SSA, incomplete or late filing.
Read guideCP284 — Acceptance of Form 1128
Acceptance of Form 1128
Read guideCP285 — Form 1128 denied
Form 1128 denied
Read guideCP286 — Accepts Account Period Change via F8716
Accepts Account Period Change via F8716
Read guideCP286D — Sec 444 election terminated
Sec 444 election terminated
Read guideCP287 — Denies Account Period Change via F8716
Denies Account Period Change via F8716
Read guideCP287A — Form 8716 Denied – Received late
Form 8716 Denied – Received late
Read guideCP287B — Form 8716 Denied – Deferral Period Too Long
Form 8716 Denied – Deferral Period Too Long
Read guideCP287C — Form 8716 Denied – Previous Election Terminated
Form 8716 Denied – Previous Election Terminated
Read guideCP288 — Accepts Small Business Becoming QSST via F2553
Accepts Small Business Becoming QSST via F2553
Read guideCP289 — Annual Installment Agreement Statement BMF
Annual Installment Agreement Statement BMF
Read guideCP29 — Campus notice only: Amended Return Posted, No Original.
Campus notice only: Amended Return Posted, No Original.
Read guideCP290 — Accepts Request To Become Small Business Trust via F2553
Accepts Request To Become Small Business Trust via F2553
Read guideCP291 — Electing Small Business Trust (ESBT) Revoked
Electing Small Business Trust (ESBT) Revoked
Read guideCP292 — Qualified Subchapter S Trust (QSST) Revoked
Qualified Subchapter S Trust (QSST) Revoked
Read guideCP293 — Campus notice only: Notification to SC Examination that a duplicate return posted to a tax period under AIMS control.
Campus notice only: Notification to SC Examination that a duplicate return posted to a tax period under AIMS control.
Read guideCP294 — Campus notice only: Notification to SC Adjustments of a potential 15% FTD penalty on an account with Forms 940, 941, 943…
Campus notice only: Notification to SC Adjustments of a potential 15% FTD penalty on an account with Forms 940, 941, 943, 944, 945, or 1042.
Read guideCP295 — Annual Balance Due Reminder, MFT 74, Form 5500 series
Annual Balance Due Reminder, MFT 74, Form 5500 series
Read guideCP295A — Annual Balance Due Reminder, MFT 74, Form 5500 series. From NMF
Annual Balance Due Reminder, MFT 74, Form 5500 series. From NMF
Read guideCP296 — Campus notice only: Notification to SC accounting that an account has been transferred out
Campus notice only: Notification to SC accounting that an account has been transferred out
Read guideCP297 — Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing
Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing
Read guideCP297A — Notice of Levy and Notice of Your Right to a Hearing FPLP
Notice of Levy and Notice of Your Right to a Hearing FPLP
Read guideCP297C — Notice of Levy and Notice of Your Right to a Hearing FPLP, federal contractor
Notice of Levy and Notice of Your Right to a Hearing FPLP, federal contractor
Read guideCP298 — Final Notice Before Levy on Social Security Benefits
Final Notice Before Levy on Social Security Benefits
Read guideCP299 — Annual Electronic Notice Filing Requirement Form 990N
Annual Electronic Notice Filing Requirement Form 990N
Read guideCP29I — Campus notice only: Amended Return Posted, No Original IRAF.
Campus notice only: Amended Return Posted, No Original IRAF.
Read guideCP30 — Notice to taxpayer of reduced refund due to payment of penalty for failure to pay estimated taxes.
Notice to taxpayer of reduced refund due to payment of penalty for failure to pay estimated taxes.
Read guideCP301 — eAuthentication Acknowledgement Notice.
eAuthentication Acknowledgement Notice.
Read guideCP301S — eAuthentication Acknowledgement Notice, Spanish version.
eAuthentication Acknowledgement Notice, Spanish version.
Read guideCP30A — Notice to taxpayer of refund due to recalculation of penalty for failure to pay estimated taxes.
Notice to taxpayer of refund due to recalculation of penalty for failure to pay estimated taxes.
Read guideCP31 — Notice to taxpayer of undeliverable refund check and asks for updated address.
Notice to taxpayer of undeliverable refund check and asks for updated address.
Read guideCP32 — Notice to taxpayer of replacement refund check for one that expired as uncashed.
Notice to taxpayer of replacement refund check for one that expired as uncashed.
Read guideCP3219A — Increase in tax and notice of your right to challenge, IMF
Increase in tax and notice of your right to challenge, IMF
Read guideCP3219B — Increase in tax and notice of your right to challenge, BMF
Increase in tax and notice of your right to challenge, BMF
Read guideCP32A — Notice to taxpayer that a replacement refund check will not be issued unless the taxpayer contacts us.
Notice to taxpayer that a replacement refund check will not be issued unless the taxpayer contacts us.
Read guideCP35 — Campus notice only: Duplicate Filing (Transfer-In) Doc Code 51.
Campus notice only: Duplicate Filing (Transfer-In) Doc Code 51.
Read guideCP35A — Campus notice only: Requision Form for First Return.
Campus notice only: Requision Form for First Return.
Read guideCP36 — Campus notice only: Issued each time a return, or a 290 transaction with a DLN block number between 200 and 299 (Form 10…
Campus notice only: Issued each time a return, or a 290 transaction with a DLN block number between 200 and 299 (Form 1040X) posts to a module with a return …
Read guideCP36A — Campus notice only: Duplicate filing condition ASFR.
Campus notice only: Duplicate filing condition ASFR.
Read guideCP36B — Campus notice only: Requision form for first return.
Campus notice only: Requision form for first return.
Read guideCP36C — Campus notice only: Routing of substitute for return doc to SFR unit.
Campus notice only: Routing of substitute for return doc to SFR unit.
Read guideCP36D — Campus notice only: This notice is generated whenever TC 150, doc code 05, 07, 09, or 11, posts with blocking 920-929 in…
Campus notice only: This notice is generated whenever TC 150, doc code 05, 07, 09, or 11, posts with blocking 920-929 indicating that Form 8379, Injured Spou…
Read guideCP36S — Campus notice only: Mixed entity or potential scrambled SSN.
Campus notice only: Mixed entity or potential scrambled SSN.
Read guideCP37 — Campus notice only: This notice is generated whenever a Form 2363 is input to the IMF to change a social security number…
Campus notice only: This notice is generated whenever a Form 2363 is input to the IMF to change a social security number or name control (or by a generated r…
Read guideCP38 — Campus notice only: Issued for the DATC/ASTA project.
Campus notice only: Issued for the DATC/ASTA project.
Read guideCP39 — Notice to inform the taxpayer that an overpayment from a secondary SSN account has been applied to his/her balance due.
Notice to inform the taxpayer that an overpayment from a secondary SSN account has been applied to his/her balance due.
Read guideCP403 — 1 st Notice – EPMF Return Delinquency
1 st Notice – EPMF Return Delinquency
Read guideCP406 — 4 th Notice – EPMF Return Delinquency
4 th Notice – EPMF Return Delinquency
Read guideCP41 — Campus notice only: Issued to notify the Campus that an unresolved manual refund freeze has been present on the master f…
Campus notice only: Issued to notify the Campus that an unresolved manual refund freeze has been present on the master file for more than 7 cycles.
Read guideCP41I — Campus notice only: Issued to notify the Campus that an unresolved manual refund freeze has been present on the master f…
Campus notice only: Issued to notify the Campus that an unresolved manual refund freeze has been present on the master file for more than 7 cycles.(IRAF)
Read guideCP42 — Notice to inform the taxpayer that an overpayment from their account has been applied to pay a balance due in a secondar…
Notice to inform the taxpayer that an overpayment from their account has been applied to pay a balance due in a secondary SSN account.
Read guideCP43 — Campus notice only: This notice is issued to notify the Campus of the account controlling name line in order that a name…
Campus notice only: This notice is issued to notify the Campus of the account controlling name line in order that a name change to the tax year prior to the …
Read guideCP44 — Notice to a taxpayer of delay in processing refund when it might be applied to a NMF account.
Notice to a taxpayer of delay in processing refund when it might be applied to a NMF account.
Read guideCP45 — Notice to a taxpayer of a change in the amount of credit elect applied to his/her next year’s tax return.
Notice to a taxpayer of a change in the amount of credit elect applied to his/her next year’s tax return.
Read guideCP46 — Campus notice only: Issued to notify the Campus that a refund is due on an “L” or “W” coded income tax return, and there…
Campus notice only: Issued to notify the Campus that a refund is due on an “L” or “W” coded income tax return, and there is no second name for that return on…
Read guideCP49 — Notice to a taxpayer that an overpayment was applied to an unpaid IMF liability or liabilities.
Notice to a taxpayer that an overpayment was applied to an unpaid IMF liability or liabilities.
Read guideCP501 — Reminder of balance due
A reminder that a balance is still unpaid. Softer than final levy notices, but interest keeps running and more aggressive letters may follow.
Read guideCP501/601 — 1st Notice—Balance Due
1st Notice—Balance Due
Read guideCP501H — 1st Notice—Balance Due, ACA cases only
1st Notice—Balance Due, ACA cases only
Read guideCP503/603 — 3rd Notice—Balance Due
3rd Notice—Balance Due
Read guideCP503H — 3rd Notice—Balance Due ACA cases only
3rd Notice—Balance Due ACA cases only
Read guideCP504/604 — Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds
Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds
Read guideCP504B/604B — Final Notice –Balance Due – BMF, no response allows for lien filing and levies on certain assets
Final Notice –Balance Due – BMF, no response allows for lien filing and levies on certain assets
Read guideCP504H — Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds, ACA cases only
Final Notice—Balance Due- IMF no response allows for lien filing and levies on state income tax refunds, ACA cases only
Read guideCP515/615 — 1st Notice – Return Delinquency for BMF modules with a BOD of TEGE only.
1st Notice – Return Delinquency for BMF modules with a BOD of TEGE only.
Read guideCP516 — 2nd notice – Return Delinquency for IMF PC-B modules only.
2nd notice – Return Delinquency for IMF PC-B modules only.
Read guideCP518/618 — Final Notice - Return Delinquency
Final Notice - Return Delinquency
Read guideCP51A, — Notice to a taxpayer the IRS calculated their taxes for them resulting in a balance due of $5.00 or more.
Notice to a taxpayer the IRS calculated their taxes for them resulting in a balance due of $5.00 or more.
Read guideCP51B — Notice to a taxpayer the IRS calculated their taxes for them resulting in an overpayment of $1.00 or more.
Notice to a taxpayer the IRS calculated their taxes for them resulting in an overpayment of $1.00 or more.
Read guideCP51C — Notice to a taxpayer the IRS calculated their taxes for them resulting in a balance due of < $5.00 or an overpayment < $…
Notice to a taxpayer the IRS calculated their taxes for them resulting in a balance due of < $5.00 or an overpayment < $1.00.
Read guideCP52 — Notice to taxpayer explaining a correction to reduce taxable self-employment earnings.
Notice to taxpayer explaining a correction to reduce taxable self-employment earnings.
Read guideCP521/621 — Installment Agreement Reminder Notice
Installment Agreement Reminder Notice
Read guideCP522/622 — Review Financial Condition, issued for Partial Payment Installment agreements only.
Review Financial Condition, issued for Partial Payment Installment agreements only.
Read guideCP523/623 — Installment Agreement Default Notice with Intent to Levy
Installment Agreement Default Notice with Intent to Levy
Read guideCP523H — Installment Agreement Default Notice with Intent to Levy, ACA cases only
Installment Agreement Default Notice with Intent to Levy, ACA cases only
Read guideCP53 — Notice to taxpayer that the IRS was unable to direct deposit and a paper refund check will be sent by mail.
Notice to taxpayer that the IRS was unable to direct deposit and a paper refund check will be sent by mail.
Read guideCP531 — Backup Withholding C notice, you could be subject to backup withholding
Backup Withholding C notice, you could be subject to backup withholding
Read guideCP538 — Backup withholding C notice, taxpayer notification of balance due
Backup withholding C notice, taxpayer notification of balance due
Read guideCP539 — Backup withholding C notice, taxpayer second notification of balance due and now subject to backup withholding
Backup withholding C notice, taxpayer second notification of balance due and now subject to backup withholding
Read guideCP53A — Notice to taxpayer that the IRS was unable to direct deposit because of rejection by the financial institution, and we a…
Notice to taxpayer that the IRS was unable to direct deposit because of rejection by the financial institution, and we are researching the taxpayer account.
Read guideCP53B — Direct Deposit refund rejected by financial institution, paper ck issued
Direct Deposit refund rejected by financial institution, paper ck issued
Read guideCP53C — Direct Deposit refund rejected by financial institution, we are researching your request
Direct Deposit refund rejected by financial institution, we are researching your request
Read guideCP53D — We can't direct deposit as too many requests to the same account
We can't direct deposit as too many requests to the same account
Read guideCP540 — Backup withholding C notice, taxpayer notification of non-filer
Backup withholding C notice, taxpayer notification of non-filer
Read guideCP541 — Backup withholding C notice, taxpayer second notification of non-filer and now subject to backup withholding.
Backup withholding C notice, taxpayer second notification of non-filer and now subject to backup withholding.
Read guideCP542 — Notice to payee to stop backup withholding
Notice to payee to stop backup withholding
Read guideCP543 — Backup withholding notification- Payer notification to begin backup withholding on taxpayer(s) listed
Backup withholding notification- Payer notification to begin backup withholding on taxpayer(s) listed
Read guideCP544 — Backup withholding notification to payer to stop backup withholding
Backup withholding notification to payer to stop backup withholding
Read guideCP545 — Backup withholding notification to payer to discontinue backup withholding
Backup withholding notification to payer to discontinue backup withholding
Read guideCP546 — Backup withholding notification- Special backup withholding list
Backup withholding notification- Special backup withholding list
Read guideCP547 — We assigned you a Centralized Authorization File (CAF) number
We assigned you a Centralized Authorization File (CAF) number
Read guideCP548A — Change to Representation – representative disbarred
Change to Representation – representative disbarred
Read guideCP548B — Change to Representation – representative suspended
Change to Representation – representative suspended
Read guideCP548C — Change to Representation – representative address undeliverable
Change to Representation – representative address undeliverable
Read guideCP548D — Change to Representation – representative deceased
Change to Representation – representative deceased
Read guideCP548E — Change to Representation – representative retired
Change to Representation – representative retired
Read guideCP548F — Change to Representation – representative ineligible
Change to Representation – representative ineligible
Read guideCP549 — Form 944 notification package RAF/CAF
Form 944 notification package RAF/CAF
Read guideCP54B — Notice to taxpayer that there is a problem with the name and SSN on the return, refund delayed.
Notice to taxpayer that there is a problem with the name and SSN on the return, refund delayed.
Read guideCP54E — Notice of inquiry regarding a problem with the name and SSN on estimated tax payments.
Notice of inquiry regarding a problem with the name and SSN on estimated tax payments.
Read guideCP54G — Notice of inquiry regarding the name and SSN on a tax return with an even balance due.
Notice of inquiry regarding the name and SSN on a tax return with an even balance due.
Read guideCP54Q — Second notice of inquiry regarding name and SSN on a tax return with a possible refund.
Second notice of inquiry regarding name and SSN on a tax return with a possible refund.
Read guideCP55 — Campus notice only: Issued to inform the Campus that a transaction for a Form 5344 adjustment posts (DC47) with a DLN in…
Campus notice only: Issued to inform the Campus that a transaction for a Form 5344 adjustment posts (DC47) with a DLN in a 790-799 or 900-999 blocking series…
Read guideCP560A — ATIN Assignment Notice – We assigned your adoptive child a temporary Adoption Taxpayer Identification Number (ATIN)
ATIN Assignment Notice – We assigned your adoptive child a temporary Adoption Taxpayer Identification Number (ATIN)
Read guideCP560B — ATIN Extension Notice – We have granted your request for an Extension for your Adoption Taxpayer Identification Number (…
ATIN Extension Notice – We have granted your request for an Extension for your Adoption Taxpayer Identification Number (ATIN)
Read guideCP561 — ATIN Notice – The Adoption Taxpayer Identification Number (ATIN) assigned to your adoptive child will expire soon.
ATIN Notice – The Adoption Taxpayer Identification Number (ATIN) assigned to your adoptive child will expire soon.
Read guideCP561A — Your child’s ATIN expires in 3 Months
Your child’s ATIN expires in 3 Months
Read guideCP561B — The extension for your child’s ATIN expires in 3 months
The extension for your child’s ATIN expires in 3 months
Read guideCP561C — Your child’s ATIN expired
Your child’s ATIN expired
Read guideCP562A — ATIN Notice – Request for Additional Information
ATIN Notice – Request for Additional Information
Read guideCP562C — ATIN Extension Request – Additional Information Needed
ATIN Extension Request – Additional Information Needed
Read guideCP563 — ATIN Rejection Notice
ATIN Rejection Notice
Read guideCP563A — You don’t qualify for an ATIN as we previously assigned you an ATIN
You don’t qualify for an ATIN as we previously assigned you an ATIN
Read guideCP563B — We are already processing an application for you
We are already processing an application for you
Read guideCP563C — We couldn’t process your application due to lack of information
We couldn’t process your application due to lack of information
Read guideCP563D — We couldn’t process your application for a non-US citizen or resident
We couldn’t process your application for a non-US citizen or resident
Read guideCP563F — We couldn’t process your request for extension of use of an ATIN
We couldn’t process your request for extension of use of an ATIN
Read guideCP563G — You don’t qualify for an ATIN due to incomplete adoption placement
You don’t qualify for an ATIN due to incomplete adoption placement
Read guideCP563H — You don’t qualify for an ATIN for lack of authorized adoption
You don’t qualify for an ATIN for lack of authorized adoption
Read guideCP563I — Your ATIN is no longer valid since you no longer need one
Your ATIN is no longer valid since you no longer need one
Read guideCP563J — You don’t qualify for an AtIN as foster adoption doesn’t qualify
You don’t qualify for an AtIN as foster adoption doesn’t qualify
Read guideCP565 — ITIN assignment notice
ITIN assignment notice
Read guideCP565SP — ITIN assignment notice Spanish
ITIN assignment notice Spanish
Read guideCP566 — ITIN Suspense Notice, advises the applicant that additional information and/or supporting identification or exception do…
ITIN Suspense Notice, advises the applicant that additional information and/or supporting identification or exception documentation is necessary to complete …
Read guideCP566A — Advises the applicant that additional information and/or supporting identification or exception documentation is necessa…
Advises the applicant that additional information and/or supporting identification or exception documentation is necessary to complete the processing of Form…
Read guideCP566SP — ITIN assignment notice Spanish
ITIN assignment notice Spanish
Read guideCP567 — ITIN rejection Notice, advises the applicant that the application can’t be processed as submitted, for a specific reason…
ITIN rejection Notice, advises the applicant that the application can’t be processed as submitted, for a specific reason that must be addressed. Rejection No…
Read guideCP567A — ITIN rejection notices for various reasons
ITIN rejection notices for various reasons
Read guideCP567SP — ITIN rejection Notice, advises the applicant that the application can’t be processed as submitted, for a specific reason…
ITIN rejection Notice, advises the applicant that the application can’t be processed as submitted, for a specific reason that must be addressed. Rejection No…
Read guideCP568 — FTD penalty computation explanation letter
FTD penalty computation explanation letter
Read guideCP569 — Penalty and Interest Explanation
Penalty and Interest Explanation
Read guideCP57 — Notice to the taxpayer that they have defaulted on a direct debit installment agreement due to insufficient funds for el…
Notice to the taxpayer that they have defaulted on a direct debit installment agreement due to insufficient funds for electronic transfer, will include a pen…
Read guideCP570 — PTIN Rejection Notice
PTIN Rejection Notice
Read guideCP571 — PTIN Assignment Notice
PTIN Assignment Notice
Read guideCP574 — Advises applicant their W-7 application for an ITIN is being rejected. It can’t be worked further and must be resubmitte…
Advises applicant their W-7 application for an ITIN is being rejected. It can’t be worked further and must be resubmitted with the required supporting identi…
Read guideCP575A — Employer Identification Number (EIN) Assignment Notice all BMF types
Employer Identification Number (EIN) Assignment Notice all BMF types
Read guideCP576A — We assigned you an EIN from a return or document
We assigned you an EIN from a return or document
Read guideCP576C — We assigned you an EIN from you SGRI
We assigned you an EIN from you SGRI
Read guideCP577 — We assigned you an EIN because your return or document indicated a change in ownership
We assigned you an EIN because your return or document indicated a change in ownership
Read guideCP580A — Notification of EIN assigned to taxpayer whose EIN was assigned from Form 5500 series return
Notification of EIN assigned to taxpayer whose EIN was assigned from Form 5500 series return
Read guideCP580B — Notification of EIN assigned to taxpayer whose EIN was assigned from Form 5500 series return
Notification of EIN assigned to taxpayer whose EIN was assigned from Form 5500 series return
Read guideCP581 — Notification of EIN assigned to taxpayer whose EIN was assigned from a 5500 series return
Notification of EIN assigned to taxpayer whose EIN was assigned from a 5500 series return
Read guideCP582A — Notification of EIN assigned to the administrator from Form SS-4 or Tele- TIN
Notification of EIN assigned to the administrator from Form SS-4 or Tele- TIN
Read guideCP582B — Notification of EIN assignment to Plan Administrator
Notification of EIN assignment to Plan Administrator
Read guideCP582C — Notification of EIN assignment to Plan Administrator
Notification of EIN assignment to Plan Administrator
Read guideCP582D — Notification of EIN assignment to Plan Administrator
Notification of EIN assignment to Plan Administrator
Read guideCP583A — Notice of EIN assigned to an employee benefit trust
Notice of EIN assigned to an employee benefit trust
Read guideCP583B — Notice of EIN assigned to an employee benefit trust
Notice of EIN assigned to an employee benefit trust
Read guideCP583C — Notice of EIN assigned to an employee benefit trust
Notice of EIN assigned to an employee benefit trust
Read guideCP583D — Notice of EIN assigned to an employee benefit trust
Notice of EIN assigned to an employee benefit trust
Read guideCP584 — Here is the Employer Identification Number (EIN) for the Plan Administrator
Here is the Employer Identification Number (EIN) for the Plan Administrator
Read guideCP587 — Check not accepted by Bank (aka F2287(CG))
Check not accepted by Bank (aka F2287(CG))
Read guideCP59 — First notice issued to inform the taxpayer that we have no record of a tax return filed. (IMF).
First notice issued to inform the taxpayer that we have no record of a tax return filed. (IMF).
Read guideCP60 — Notice advising the taxpayer of a credit reversal adjustment to their account causing a balance due of $5.00 or more.
Notice advising the taxpayer of a credit reversal adjustment to their account causing a balance due of $5.00 or more.
Read guideCP601 — Reminder - 1ST. Notice Balance Due
Reminder - 1ST. Notice Balance Due
Read guideCP603 — IMPORTANT – Immediate action is required
IMPORTANT – Immediate action is required
Read guideCP604 — Final Notice – Balance Due- IMF
Final Notice – Balance Due- IMF
Read guideCP604B — Final Notice – Balance Due- BMF
Final Notice – Balance Due- BMF
Read guideCP615 — 1st Notice - Request for your Tax Return
1st Notice - Request for your Tax Return
Read guideCP616 — 2nd notice – Return Delinquency for IMF PC-B modules only.
2nd notice – Return Delinquency for IMF PC-B modules only.
Read guideCP618 — Final Notice Return Delinquency Notice (IMF/BMF)
Final Notice Return Delinquency Notice (IMF/BMF)
Read guideCP62 — Notice to taxpayer of credit transfer based on their correspondence. It also notifies the taxpayer that their account is…
Notice to taxpayer of credit transfer based on their correspondence. It also notifies the taxpayer that their account is a bal due, even balance or refund du…
Read guideCP621 — Installment Agreement Monthly Reminder Notice
Installment Agreement Monthly Reminder Notice
Read guideCP622 — Campus issued only. Financial Statement request, issued on Partial Payment Installment Agreements
Campus issued only. Financial Statement request, issued on Partial Payment Installment Agreements
Read guideCP623 — Installment Agreement Default Notice with Intent to Levy
Installment Agreement Default Notice with Intent to Levy
Read guideCP63 — Notice to the taxpayer that their refund is on hold until all other tax returns are filed.
Notice to the taxpayer that their refund is on hold until all other tax returns are filed.
Read guideCP64 — Campus notice only: Notice of Tentative Carryback Allowance.
Campus notice only: Notice of Tentative Carryback Allowance.
Read guideCP701 — Spanish version of CP01S – We received your Form 14039 or similar statement for your Identity Theft claim.
Spanish version of CP01S – We received your Form 14039 or similar statement for your Identity Theft claim.
Read guideCP71 — Annual reminder notice to the taxpayer of their balance due module(s), that are in status 23 with a module balance of $2…
Annual reminder notice to the taxpayer of their balance due module(s), that are in status 23 with a module balance of $25.00 or more.
Read guideCP711 — Balance Due on Form 1040PR Math Error
Balance Due on Form 1040PR Math Error
Read guideCP712 — Overpayment Form 1040PR
Overpayment Form 1040PR
Read guideCP713 — Math Error Settlement on Form 1040PR Math Error
Math Error Settlement on Form 1040PR Math Error
Read guideCP714 — No Math Error Balance Due 1040PR (IMF/SP)
No Math Error Balance Due 1040PR (IMF/SP)
Read guideCP71A — Annual reminder notice to the taxpayer of their balance due on a module(s), that have been in currently-not- collectible…
Annual reminder notice to the taxpayer of their balance due on a module(s), that have been in currently-not- collectible status (53) for at least 65 cycles w…
Read guideCP71C — Annual reminder notice to the taxpayer of their balance due module(s) that are in status 24 with a module balance of $25…
Annual reminder notice to the taxpayer of their balance due module(s) that are in status 24 with a module balance of $25.00 or more. The notice will reflect …
Read guideCP71D — Annual reminder notice to the taxpayer of their balance due module(s) that are in status 22 or status 26 for 1 year or m…
Annual reminder notice to the taxpayer of their balance due module(s) that are in status 22 or status 26 for 1 year or more if the balance due is $25.00 or m…
Read guideCP71H — Annual reminder notice to taxpayers with balance due modules from ACA, all statuses.
Annual reminder notice to taxpayers with balance due modules from ACA, all statuses.
Read guideCP72 — Notice to the taxpayer advising them that they filed a frivolous return and the refund claimed is being withheld.
Notice to the taxpayer advising them that they filed a frivolous return and the refund claimed is being withheld.
Read guideCP721 — Audit/DP Tax Adjustment (IMF/SP) account in TDA/BAL DUE status
Audit/DP Tax Adjustment (IMF/SP) account in TDA/BAL DUE status
Read guideCP722 — Audit/DP Tax Adjustment (IMF/SP) account not in TDA/BAL DUE status
Audit/DP Tax Adjustment (IMF/SP) account not in TDA/BAL DUE status
Read guideCP74 — Notice to the taxpayer they have successfully re-certified for the Earned Income Credit.
Notice to the taxpayer they have successfully re-certified for the Earned Income Credit.
Read guideCP749 — Overpayment Adjustment, Offset (IMF/Spanish)
Overpayment Adjustment, Offset (IMF/Spanish)
Read guideCP75 — Initial Exam notice to the taxpayer telling them that their refund for Earned Income Credit is frozen pending an examina…
Initial Exam notice to the taxpayer telling them that their refund for Earned Income Credit is frozen pending an examination of their return, requesting addi…
Read guideCP755 — We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. On line 2 of Form 8941 you reported 25 or mo…
We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. On line 2 of Form 8941 you reported 25 or more full time equivalent employees for…
Read guideCP756 — We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. Line 3 of Form 8941 you reported average ann…
We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. Line 3 of Form 8941 you reported average annual wages paid for the tax year of %5…
Read guideCP757 — We changed the amount of First-Time Homebuyer Credit Repayment included in the total tax on page 2 of your tax return. A…
We changed the amount of First-Time Homebuyer Credit Repayment included in the total tax on page 2 of your tax return. According to our records you do not ow…
Read guideCP758 — We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, because you did not claim …
We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, because you did not claim a dependent exemption for the student…
Read guideCP759 — 1st notice IMF Nonfiler Return Delinquency
1st notice IMF Nonfiler Return Delinquency
Read guideCP75A — Initial Exam notice to the taxpayer telling them that their return is being examined for Earned Income Credit and additi…
Initial Exam notice to the taxpayer telling them that their return is being examined for Earned Income Credit and addition child tax credit, requesting addit…
Read guideCP75C — Notice to taxpayer informing them that their claimed Earned Income Credit refund has been disallowed due to their being …
Notice to taxpayer informing them that their claimed Earned Income Credit refund has been disallowed due to their being banned from filing for Earned Income …
Read guideCP75D — Initial Exam notice to taxpayer, requesting supporting documentation for Earned Income Credit, filing status and/or depe…
Initial Exam notice to taxpayer, requesting supporting documentation for Earned Income Credit, filing status and/or dependent information. Entire refund is f…
Read guideCP76 — Notice to the taxpayer informing them that their Earned Income Credit claim has been allowed and if a refund is due it w…
Notice to the taxpayer informing them that their Earned Income Credit claim has been allowed and if a refund is due it will be issued within 8 weeks.
Read guideCP760 — We did not allow some or all of your claim for Earned Income Credit. You did not provide support for the statutory wages…
We did not allow some or all of your claim for Earned Income Credit. You did not provide support for the statutory wages you reported and we did not consider…
Read guideCP761 — We didn't allow the amount claimed on line 24 of your tax return because Form 2106 or 2106–EZ, Employee Business Expense…
We didn't allow the amount claimed on line 24 of your tax return because Form 2106 or 2106–EZ, Employee Business Expenses was incomplete or not attached.
Read guideCP763 — We changed the amount claimed as Medical and Dental Expenses on Schedule A, Itemized Deductions. You used the wrong perc…
We changed the amount claimed as Medical and Dental Expenses on Schedule A, Itemized Deductions. You used the wrong percentage rate to compute your Medical a…
Read guideCP764 — We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error co…
We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error computing Part I, Line 7, Form 8959, Ad…
Read guideCP765 — We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error co…
We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error computing Part II, Line 13, Form 8959, …
Read guideCP766 — We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error co…
We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error computing Part III, line 17, Form 8959,…
Read guideCP767 — We changed the amount you reported as Additional Medicare Tax Withholding on page 2 of your tax return. There was an err…
We changed the amount you reported as Additional Medicare Tax Withholding on page 2 of your tax return. There was an error computing Part V, Line 24, on Form…
Read guideCP768 — We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computi…
We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computing your Total Investment Income on Fo…
Read guideCP769 — We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computi…
We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computing your total deductions and modifica…
Read guideCP77 — Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals Hearing (Used for the Alaska Perman…
Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals Hearing (Used for the Alaska Permanent Fund Dividend (AKPFD) Levy Program).
Read guideCP770 — We changed the amount reported as Net investment Tax, Form 8960 on page 2 of your tax return. There was an error in comp…
We changed the amount reported as Net investment Tax, Form 8960 on page 2 of your tax return. There was an error in computing Part III, Line 16, Form 8960, N…
Read guideCP771 — Issued to remind the taxpayer of a balance of tax due. Notice is generated for (1) modules in status 23 with a module ba…
Issued to remind the taxpayer of a balance of tax due. Notice is generated for (1) modules in status 23 with a module balance of $25.00 or more and (2) modul…
Read guideCP772 — Issued annually to remind IMF taxpayers of a balance due on a module that has been in Currently Not Collectible status 5…
Issued annually to remind IMF taxpayers of a balance due on a module that has been in Currently Not Collectible status 53 for at least 65 cycles with closing…
Read guideCP773 — Issued annually as a reminder to the taxpayer of balance due tax modules in status 24. Will reflect CSCO return addresse…
Issued annually as a reminder to the taxpayer of balance due tax modules in status 24. Will reflect CSCO return addresses and ACS telephone numbers. The tole…
Read guideCP774 — An annual notice that is generated for any tax module in status 26 for 1 year or more if the balance due is $25 or great…
An annual notice that is generated for any tax module in status 26 for 1 year or more if the balance due is $25 or greater.
Read guideCP776 — We changed the amount of your Form 8960, Nest Investment Income Tax-Individuals, Estates, and Trusts. There was an error…
We changed the amount of your Form 8960, Nest Investment Income Tax-Individuals, Estates, and Trusts. There was an error transferring the amount from Form 89…
Read guideCP777 — We changed the amount of your Form 8959, Additional Medicare Tax. There was an error transferring the amount from Form 8…
We changed the amount of your Form 8959, Additional Medicare Tax. There was an error transferring the amount from Form 8959 to page 2 of your Form 1040.
Read guideCP780 — We did not allow the Child Tax Credit or Additional Child Tax Credit for any dependent who did not meet the substantial …
We did not allow the Child Tax Credit or Additional Child Tax Credit for any dependent who did not meet the substantial presence test. We have adjusted your …
Read guideCP781 — We changed the amount of total statutory credits on page 2 of your tax return because there an error in the: •Computatio…
We changed the amount of total statutory credits on page 2 of your tax return because there an error in the: •Computation of the credit, and/or •Transfer of …
Read guideCP782 — We changed the amount of First-Time Homebuyer Credit Repayment included in total tax on page 2 of your tax return. Accor…
We changed the amount of First-Time Homebuyer Credit Repayment included in total tax on page 2 of your tax return. According to our records , you do not owe …
Read guideCP783 — We did not allow your Earned Income Credit on page 2 of your tax return. We could not verify you or your spouse's age an…
We did not allow your Earned Income Credit on page 2 of your tax return. We could not verify you or your spouse's age and we could not determine the eligibil…
Read guideCP789 — Annual Installment Agreement Statement (IMF)
Annual Installment Agreement Statement (IMF)
Read guideCP79 — Notice Issued to taxpayers to inform them of their obligation to re-certify for Earned Income Credit with a Form 8862 on…
Notice Issued to taxpayers to inform them of their obligation to re-certify for Earned Income Credit with a Form 8862 on the next return they claim Earned In…
Read guideCP79A — Notice issued to taxpayers informing them they are banned from claiming the Earned Income Credit for two years, and must…
Notice issued to taxpayers informing them they are banned from claiming the Earned Income Credit for two years, and must re-certify to claim the Earned Incom…
Read guideCP79B — Notice issued to taxpayers to inform them they are banned from claiming the Earned Income Credit for ten years, and must…
Notice issued to taxpayers to inform them they are banned from claiming the Earned Income Credit for ten years, and must re-certify to claim the Earned Incom…
Read guideCP80 — Reminder notice that we still haven’t received taxpayer return, with credit waiting for possible refund.
Reminder notice that we still haven’t received taxpayer return, with credit waiting for possible refund.
Read guideCP801 — Math Error—Balance Due of $5 or more on Form 940PR (BMF/Spanish)
Math Error—Balance Due of $5 or more on Form 940PR (BMF/Spanish)
Read guideCP802 — Math Error—Balance Due of $5 or more on Form 941PR, 942PR, 943PR, (BMF/Spanish)
Math Error—Balance Due of $5 or more on Form 941PR, 942PR, 943PR, (BMF/Spanish)
Read guideCP81 — Reminder notice issued within 6 months of expiration date for refunding a credit when no return has been filed.
Reminder notice issued within 6 months of expiration date for refunding a credit when no return has been filed.
Read guideCP811 — Math Error—Overpayment of $1 or more on Form 940PR (BMF/Spanish)
Math Error—Overpayment of $1 or more on Form 940PR (BMF/Spanish)
Read guideCP812 — Math Error—Overpayment of $1 or more on Form 941PR, 943PR, 944PR (BMF/Spanish)
Math Error—Overpayment of $1 or more on Form 941PR, 943PR, 944PR (BMF/Spanish)
Read guideCP83 — Campus notice only: issued when a math error is referred to Exam.
Campus notice only: issued when a math error is referred to Exam.
Read guideCP834B — FTD/Estimated Payment Discrepancy Notice – Balance Due
FTD/Estimated Payment Discrepancy Notice – Balance Due
Read guideCP834R — FTD/Estimated Payment Discrepancy Notice – Refund
FTD/Estimated Payment Discrepancy Notice – Refund
Read guideCP838 — We applied your overpayment to other Federal Taxes
We applied your overpayment to other Federal Taxes
Read guideCP848A — Notification of Change of address sent to new address, Spanish
Notification of Change of address sent to new address, Spanish
Read guideCP848B — Notification of Change of address sent to old address
Notification of Change of address sent to old address
Read guideCP85A — Exam soft notice requesting confirmation of filing status. Master File will contain a TC 971, Action Code (AC) 138.
Exam soft notice requesting confirmation of filing status. Master File will contain a TC 971, Action Code (AC) 138.
Read guideCP85B — Exam soft notice requesting confirmation of a qualifying child for Earned Income Credit. Master File will contain a TC 9…
Exam soft notice requesting confirmation of a qualifying child for Earned Income Credit. Master File will contain a TC 971, Action Code (AC) 138.
Read guideCP85C — Exam soft notice requesting confirmation of Schedule C income. Master File will contain a TC 971, Action Code (AC) 138.
Exam soft notice requesting confirmation of Schedule C income. Master File will contain a TC 971, Action Code (AC) 138.
Read guideCP86 — Campus notice only: Issued when revenue receipt is input to a module restricted from generating interest or FTP.
Campus notice only: Issued when revenue receipt is input to a module restricted from generating interest or FTP.
Read guideCP861 — No Math Error—First Notice of Balance Due—Forms 940PR, 941PR, 942PR, 943PR (BMF/Spanish)
No Math Error—First Notice of Balance Due—Forms 940PR, 941PR, 942PR, 943PR (BMF/Spanish)
Read guideCP865 — Penalty for Dishonored Check—Form 940PR, 941PR or 943PR (Spanish) (after 01-01-2011, will include penalty on all dishono…
Penalty for Dishonored Check—Form 940PR, 941PR or 943PR (Spanish) (after 01-01-2011, will include penalty on all dishonored payments).
Read guideCP87A — Exam soft notice requesting confirmation of a qualifying child for Earned Income Credit, who was claimed on another retu…
Exam soft notice requesting confirmation of a qualifying child for Earned Income Credit, who was claimed on another return. Master File will contain a TC 971…
Read guideCP87B — Exam soft notice requesting confirmation that the taxpayer can claim an exemption for themselves when another taxpayer a…
Exam soft notice requesting confirmation that the taxpayer can claim an exemption for themselves when another taxpayer also claimed them as an exemption. Mas…
Read guideCP87C — Exam soft notice requesting confirmation that the taxpayer can claim a person as a dependent who is over the age of 23 a…
Exam soft notice requesting confirmation that the taxpayer can claim a person as a dependent who is over the age of 23 and had reported gross income more tha…
Read guideCP87D — Exam soft notice requesting confirmation that the taxpayer can claim an exemption for a dependent that was
Exam soft notice requesting confirmation that the taxpayer can claim an exemption for a dependent that was
Read guideCP88 — Notice to taxpayer that their current year refund is being held because they haven’t filed a prior year return with reas…
Notice to taxpayer that their current year refund is being held because they haven’t filed a prior year return with reason to believe taxes will be owed.
Read guideCP89 — Annual reminder notice for taxpayers with installment agreements showing all payments for the year and current balances …
Annual reminder notice for taxpayers with installment agreements showing all payments for the year and current balances on all modules in the agreement.
Read guideCP90 — Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Lev…
Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Levy Program.
Read guideCP90C — Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Lev…
Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Levy Program, specifically for federal c…
Read guideCP91 — Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Lev…
Final Demand Notice, Notice of Intent to Levy and Notice of Your Right to an Appeals hearing for the Federal Payment Levy Program, specifically for 15% levy …
Read guideCP910 — Audit/DP Tax Adjustment Notices (BMF/Spanish)
Audit/DP Tax Adjustment Notices (BMF/Spanish)
Read guideCP92 — Notice of Levy on State Income tax refund and notice of your right to a CDP hearing
Notice of Levy on State Income tax refund and notice of your right to a CDP hearing
Read guideCP920 — Audit/DP Tax Adjustment Notices (BMF/Spanish)
Audit/DP Tax Adjustment Notices (BMF/Spanish)
Read guideCP93 — Campus only notice: generated when a module contains a duplicate filing condition and an unreversed TC 420 or TC 576.
Campus only notice: generated when a module contains a duplicate filing condition and an unreversed TC 420 or TC 576.
Read guideCP94 — Notice of Levy for Criminal Restitution
Notice of Levy for Criminal Restitution
Read guideCP950A — No longer eligible to file F944PR
No longer eligible to file F944PR
Read guideCP950B — No longer eligible to file F944PR
No longer eligible to file F944PR
Read guideCP950C — No longer eligible to file F944PR
No longer eligible to file F944PR
Read guideCP959 — 1st notice BMF Nonfiler Return Delinquency
1st notice BMF Nonfiler Return Delinquency
Read guideCP96 — Campus only notice: Used to journalize the amount of a transfer out and to prepare the transfer document. Generated when…
Campus only notice: Used to journalize the amount of a transfer out and to prepare the transfer document. Generated whenever a TC 400 posts to a tax module.
Read guideCP96I — Campus only notice: Account transfer out transcript
Campus only notice: Account transfer out transcript
Read guideCP98 — Campus only notice: Generated to notify the Campus that the return (TC 150) has posted to a module in which such notific…
Campus only notice: Generated to notify the Campus that the return (TC 150) has posted to a module in which such notification was previously requested.
Read guideCP989 — Annual Installment Agreement Statement
Annual Installment Agreement Statement
Read guideCP98A — Campus only notice: Generated to notify the Campus that the return (TC 150) has posted to a module in which such notific…
Campus only notice: Generated to notify the Campus that the return (TC 150) has posted to a module in which such notification was previously requested.
Read guideLetter 104C — Address Change Acknowledgement
Address Change Acknowledgement
Read guideLetter 1058 — Final notice / intent to levy (and notice of your right to a hearing)
A formal collection letter that can carry levy intent and hearing rights. Often paired with serious balance pressure. Read the date and rights carefully.
Read guideLetter 1224C — Exempt Organizations; Answers to Questions
Exempt Organizations; Answers to Questions
Read guideLetter 1355C — Partnership Return Incomplete for Processing: Form 1065
Partnership Return Incomplete for Processing: Form 1065
Read guideLetter 147C — EIN Previously Assigned
EIN Previously Assigned
Read guideLetter 1921C — Employment Code C (Form 8274): Form 941, Form 944and Form 945
Employment Code C (Form 8274): Form 941, Form 944and Form 945
Read guideLetter 1997C — Backup Withholding; Employer Appointment of Agent
Backup Withholding; Employer Appointment of Agent
Read guideLetter 2233C — Application to Adopt Change or Retain A Tax Year Denied
Application to Adopt Change or Retain A Tax Year Denied
Read guideLetter 2284C — Delinquent Return (Form 940, Form 941, Form 943, Form 944)
Delinquent Return (Form 940, Form 941, Form 943, Form 944)
Read guideLetter 2314C — Accounting Period Change (F1128) Incomplete for Processing
Accounting Period Change (F1128) Incomplete for Processing
Read guideLetter 2359C — Accounting Period Change (F8716) Unacceptable (Form 1065/ Form 11
Accounting Period Change (F8716) Unacceptable (Form 1065/ Form 11
Read guideLetter 2475C — Address Change Request from an Undeliverable
Address Change Request from an Undeliverable
Read guideLetter 252C — Name of Business Shown on Return Needs Verification
Name of Business Shown on Return Needs Verification
Read guideLetter 2645C — Interim Letter
Interim Letter
Read guideLetter 3008C — Corporate Return Filing Requirements: Form 1120, Form 1120A/S
Corporate Return Filing Requirements: Form 1120, Form 1120A/S
Read guideLetter 3064C — IDRS Special Letter
IDRS Special Letter
Read guideLetter 312C — S-Corporation Election (F2553), Revocation, or Termination Incomp
S-Corporation Election (F2553), Revocation, or Termination Incomp
Read guideLetter 319C — Return Covers Other Than 12-Month Accounting Period
Return Covers Other Than 12-Month Accounting Period
Read guideLetter 326C — S-Corporation Election (F2553) Rejected/Revoked
S-Corporation Election (F2553) Rejected/Revoked
Read guideLetter 3574C — The Results of Your Entity Classification Election: Form 8832
The Results of Your Entity Classification Election: Form 8832
Read guideLetter 3575C — Your Entity Classification Election Form 8832 Was Denied
Your Entity Classification Election Form 8832 Was Denied
Read guideLetter 3576C — Your Entity Classification Election Form 8832 Was Accepted
Your Entity Classification Election Form 8832 Was Accepted
Read guideLetter 3852C — Entity BMF Unpostable 329 Limited Liability Company (LLC) Returns
Entity BMF Unpostable 329 Limited Liability Company (LLC) Returns
Read guideLetter 3853C — Unpostable 310 - Form 1120/ Form 1120-S Filing Requirement Mismat
Unpostable 310 - Form 1120/ Form 1120-S Filing Requirement Mismat
Read guideLetter 385C — S-Corporation Election (F2553), QSSS, QSST, ESBT Accepted
S-Corporation Election (F2553), QSSS, QSST, ESBT Accepted
Read guideLetter 3916C — Unpostable 307 (FYM Issues) - Form 8716/ Form 1128 Request - Form
Unpostable 307 (FYM Issues) - Form 8716/ Form 1128 Request - Form
Read guideLetter 673C — Duplicate Returns Filed; Adjustment or Refund Explained
Duplicate Returns Filed; Adjustment or Refund Explained
Read guideLetter 685C — SSN Invalid
SSN Invalid
Read guideLetter 696C — Return Requested (Final) for Discontinued Business
Return Requested (Final) for Discontinued Business
Read guideLetter 707C — Refund / Return Delayed in Processing; Refund Forthcoming
Refund / Return Delayed in Processing; Refund Forthcoming
Read guideLetter 858C — Unemployment Return (FUTA) Filing Requirements: Form 940
Unemployment Return (FUTA) Filing Requirements: Form 940
Read guideLetter 86C — Referring Taxpayer Inquiry/Forms to Another Office
Referring Taxpayer Inquiry/Forms to Another Office
Read guideLT11 — Final notice of intent to levy
This is a serious collection notice. The IRS is warning that it may levy (take) assets or wages if the balance is not resolved. Deadlines matter.
Read guideNotice code 766 (Default) — We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error computing Part III, line 17, Form 8959,…
Read guideNotice code 114E (1040EZ) — We changed the adjusted gross income on line 4 to include all the Forms W-2, W-2G, etc. that were at…
We changed the adjusted gross income on line 4 to include all the Forms W-2, W-2G, etc. that were attached to your Form 1040EZ because there was an error in …
Read guideNotice code 753 (Default) — We changed the amount claimed as Credit for Small Employer Health Insurance Premiums on Form 3800, G…
We changed the amount claimed as Credit for Small Employer Health Insurance Premiums on Form 3800, General Business Credit. You figured the credit in error o…
Read guideNotice code 759E (1040EZ) — We adjusted your tax return because you reported income or withholding from different tax years on y…
We adjusted your tax return because you reported income or withholding from different tax years on your return. We processed your tax return with only the in…
Read guideNotice code 769 (Default) — We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computing your total deductions and modifica…
Read guideNotice code 123 (Default) — We changed the amount of capital gain or loss on page 1 of your tax return. There was an error in th…
We changed the amount of capital gain or loss on page 1 of your tax return. There was an error in the transfer of the amount from your Form 4797, Sales of Bu…
Read guideNotice code 776 (1040) — We changed the amount of your Form 8960, Nest Investment Income Tax-Individuals, Estates, and Trusts…
We changed the amount of your Form 8960, Nest Investment Income Tax-Individuals, Estates, and Trusts. There was an error transferring the amount from Form 89…
Read guideNotice code 787 (Default) — We changed the Advance Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incor…
We changed the Advance Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incorrectly calculated it in either the annual or monthly sect…
Read guideNotice code 800 (Default) — We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you…
We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on your tax return. You’re not eligible to claim the credit bec…
Read guideNotice code 1040A (1040A) — We didn’t allow the negative entry of Social Security benefits reported on Line line 14bB of your Fo…
We didn’t allow the negative entry of Social Security benefits reported on Line line 14bB of your Form 1040A. You can only reduce your Social Security benefi…
Read guideNotice code 785 (Default) — We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly…
We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly calculated the contribution amount for yourself and/or s…
Read guideNotice code 793 (Default) — We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium…
We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium Tax Credit. You're not eligible to use the alternative c…
Read guideNotice code 806L — We did not allow the amount claimed on line 52 or line 67 of your Form 1040 for any dependent who di…
We did not allow the amount claimed on line 52 or line 67 of your Form 1040 for any dependent who did not meet the substantial presence test. We have adjuste…
Read guideNotice code 120 (Default) — State income tax payments must be claimed as an itemized deduction on line 5 of Schedule A, Itemized…
State income tax payments must be claimed as an itemized deduction on line 5 of Schedule A, Itemized Deductions. These payments can’t be subtracted on page 1…
Read guideNotice code 786 (Default) — We changed the Total Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incorre…
We changed the Total Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incorrectly calculated either the annual or monthly section of P…
Read guideNotice code 790 (Default) — We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You’re not elig…
We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You’re not eligible to claim the credit because your filing status is ma…
Read guideNotice code 803 (Default) — We did not allow the amount of Additional Child Tax Credit claimed on your tax return. Information o…
We did not allow the amount of Additional Child Tax Credit claimed on your tax return. Information on your return indicates that you do not qualify for this …
Read guideNotice code 127 (Default) — We changed the amount of farm income or loss on page 1 of your tax return because there was an error…
We changed the amount of farm income or loss on page 1 of your tax return because there was an error on Schedule F, Profit or Loss From Farming. The error wa…
Read guideNotice code 278 (Default) — We changed the amount of household employment taxes on page 2 of your tax return. There was an error…
We changed the amount of household employment taxes on page 2 of your tax return. There was an error in the computation of one or more of the following taxes…
Read guideNotice code 792 (Default) — We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You're not elig…
We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You're not eligible to claim the credit because you didn’t claim any exe…
Read guideNotice code 458 (1040) — You did not claim the exemption amount for yourself. We allowed your personal exemption on your retu…
You did not claim the exemption amount for yourself. We allowed your personal exemption on your return.
Read guideNotice code 114 (Default) — We changed the total income to include all the Forms W-2, W-2G, etc. that was / attached to your tax…
We changed the total income to include all the Forms W-2, W-2G, etc. that was / attached to your tax return because there was an error in the total income re…
Read guideNotice code 456 (1040-NR/EZ) — We allowed your personal exemption amount on line 13 of your Form 1040NR-EZ and changed your tax. Yo…
We allowed your personal exemption amount on line 13 of your Form 1040NR-EZ and changed your tax. You indicated that you were claimed on another person’s tax…
Read guideNotice code 352 (1040-SS) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS. There was an error computing Part I, line 7, Form 8959, …
Read guideNotice code 02 — Underpayment of Estimated Tax - A penalty has been added because your estimated tax was underpaid. G…
Underpayment of Estimated Tax - A penalty has been added because your estimated tax was underpaid. Generally, this penalty is charged when the total tax paym…
Read guideNotice code 117 (Default) — We changed the amount of taxable interest on page 1 of your tax return. We didn’t allow excludable s…
We changed the amount of taxable interest on page 1 of your tax return. We didn’t allow excludable savings bond interest on Schedule B, Interest and Ordinary…
Read guideNotice code 354 (1040-SS) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS. There was an error computing Part III, line 17, Form 895…
Read guideNotice code 04 — Dishonored Check - A penalty has been added because your check to us was not honored by your bank. F…
Dishonored Check - A penalty has been added because your check to us was not honored by your bank. For checks of less than $15.00, the penalty is the amount …
Read guideNotice code 12 — Incomplete Return Penalty - We charged you a penalty because, according to our records, you didn’t f…
Incomplete Return Penalty - We charged you a penalty because, according to our records, you didn’t file a complete return. The penalty is $10 a day for each …
Read guideNotice code 125E (1040EZ) — We didn’t allow the amount claimed as a repayment of unemployment compensation for a prior year on l…
We didn’t allow the amount claimed as a repayment of unemployment compensation for a prior year on line 3 of your Form 1040EZ. This amount is subject to a 2%…
Read guideNotice code 355 (1040-SS) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 11 of your Form 1040-SS…
We changed the amount reported as Additional Medicare Tax, Form 8959 on line 11 of your Form 1040-SS. There was an error computing Part V, line 24, Form 8959…
Read guideNotice code 05 — Fraud - The penalty is 75% of the tax you didn’t pay due to fraud (50% of the tax you didn’t pay due…
Fraud - The penalty is 75% of the tax you didn’t pay due to fraud (50% of the tax you didn’t pay due to fraud on returns required to be filed before 1/1/87, …
Read guideNotice code 20 — The tax reported on Line 14 of Part I did not match the amount reported on Line 3 of Schedule I. Lin…
The tax reported on Line 14 of Part I did not match the amount reported on Line 3 of Schedule I. Line 14 of Part I and Line 3 of Schedule I must match exactly.
Read guideNotice code 132 (Default) — We didn’t allow the negative entry of Social Security benefits reported on page 1 of your tax return…
We didn’t allow the negative entry of Social Security benefits reported on page 1 of your tax return. You can only reduce your Social Security benefits by th…
Read guideNotice code 138 (Default) — We changed the total income on page 1 of your tax return to include the taxable amount of your emplo…
We changed the total income on page 1 of your tax return to include the taxable amount of your employer-provided dependent care benefits. Benefits you receiv…
Read guideNotice code 479 (1040-SS) — Itemized deductions for line 11 should only include state and local income tax paid. Your return has…
Itemized deductions for line 11 should only include state and local income tax paid. Your return has been adjusted accordingly.
Read guideNotice code 07 — Failure to Pay - We charged a penalty because, according to our records, you didn’t pay your tax on …
Failure to Pay - We charged a penalty because, according to our records, you didn’t pay your tax on time. Initially the penalty is 1/2 of 1% of the unpaid ta…
Read guideNotice code 121 (Default) — We changed the amount of business income or loss on page 1of your tax return because there was an er…
We changed the amount of business income or loss on page 1of your tax return because there was an error on Schedule C/C-EZ, Profit or Loss From Business. The…
Read guideNotice code 10 — Daily Delinquency Penalty - A penalty has been added because your explanation for filing your return…
Daily Delinquency Penalty - A penalty has been added because your explanation for filing your return was not acceptable as reasonable cause. The penalty is $…
Read guideNotice code 23 — The Advance Earned Income credit (AEIC) payment cannot be more than the appropriate percentage of th…
The Advance Earned Income credit (AEIC) payment cannot be more than the appropriate percentage of the total wages and other compensation you paid. For 1995 a…
Read guideNotice code 31 — We are processing your request to adjust previously reported Federal Income Withholding tax, or taxe…
We are processing your request to adjust previously reported Federal Income Withholding tax, or taxes on Social security Wages and/or Tips or Medicare Wages …
Read guideNotice code 30 — We found an error in the computation of Total Income Tax for a fiscal year with two tax rates. Note …
We found an error in the computation of Total Income Tax for a fiscal year with two tax rates. Note — for 1120, A, 990T, C with tax periods other than 198707…
Read guideNotice code 38 — We found an error in the computation of Tentative tax. We found an error in the computation of tenta…
We found an error in the computation of Tentative tax. We found an error in the computation of tentative tax on Page 1, Part
Read guideNotice code 50 — We found an error in the computation of the federal unemployment tax on Schedule H, Household Employ…
We found an error in the computation of the federal unemployment tax on Schedule H, Household Employment Taxes.
Read guideNotice code 62 — We found an error in the computation of the amount on Page 1, Part II, Line 17 - Earlier Payments.
We found an error in the computation of the amount on Page 1, Part II, Line 17 - Earlier Payments.
Read guideNotice code 128 (Default) — We changed one or more of the following schedules based on information you provided on Forms(s) 6198…
We changed one or more of the following schedules based on information you provided on Forms(s) 6198, At-Risk Limitations, and/or Forms(s) 8582, Passive Acti…
Read guideNotice code 32 — We are not processing your request to adjust previously reported Federal Income Withholding tax, or …
We are not processing your request to adjust previously reported Federal Income Withholding tax, or taxes on Social security Wages and/or Tips or Medicare Wa…
Read guideNotice code 40 — We adjusted your tax as shown because we didn’t receive a reply to our request for additional inform…
We adjusted your tax as shown because we didn’t receive a reply to our request for additional information.
Read guideNotice code 54 — We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you…
We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on your tax return. You’re not eligible to claim the credit bec…
Read guideNotice code 33 — We found an error in the addition of the “Total deposits for this year” and the “COBRA Premium Assis…
We found an error in the addition of the “Total deposits for this year” and the “COBRA Premium Assistance Payments”.
Read guideNotice code 41 — We found an error in the computation of the Unified Credit amount. The unified credit amount you rep…
We found an error in the computation of the Unified Credit amount. The unified credit amount you reported was E1 — Unified Credit per Taxpayer. The amount we…
Read guideNotice code 48 — We didn't allow the Credit for Small Employer Health Insurance Premiums claimed on Form 3800, Genera…
We didn't allow the Credit for Small Employer Health Insurance Premiums claimed on Form 3800, General Business Credit. The required Form 8941 was incomplete …
Read guideNotice code 60 — We found an error in the computation of the credit reduction amount from Schedule H or it was omitte…
We found an error in the computation of the credit reduction amount from Schedule H or it was omitted. We adjusted your household employment taxes accordingly.
Read guideNotice code 135 (Default) — We moved the amount of USDA settlement from page 1 of your tax return to page 1 of your Schedule F, …
We moved the amount of USDA settlement from page 1 of your tax return to page 1 of your Schedule F, Profit or Loss from Farming. Income received from the set…
Read guideNotice code 52 — We adjusted the federal unemployment tax on your Schedule H, Household Employment Taxes, because we …
We adjusted the federal unemployment tax on your Schedule H, Household Employment Taxes, because we did not receive a reply to our request for additional inf…
Read guideNotice code 63 — We found an error in the computation of the total net GST tax on Line 10.
We found an error in the computation of the total net GST tax on Line 10.
Read guideNotice code 71 — We found an error in the computation of the allowable unified credit on Line 11.
We found an error in the computation of the allowable unified credit on Line 11.
Read guideNotice code 81 — We found an error in the computation of taxable gifts on Page 3, Part 4, Line 11.
We found an error in the computation of taxable gifts on Page 3, Part 4, Line 11.
Read guideNotice code 68 — We found an error in the computation of the amount on Page 1, Part II, Line 19, Total.
We found an error in the computation of the amount on Page 1, Part II, Line 19, Total.
Read guideNotice code 82 — We found an error in the computation of the amount on Page 1, Part 2, Line 18.
We found an error in the computation of the amount on Page 1, Part 2, Line 18.
Read guideNotice code 19 — The tax reported on Line 13 of Part I did not match the amount reported on Line 2 of Schedule H. Lin…
The tax reported on Line 13 of Part I did not match the amount reported on Line 2 of Schedule H. Line 13 of Part I and Line 2 of Schedule H must match exactly.
Read guideNotice code 99 — A refund cannot be sent to you at this time for the part of the refundable Energy Credit you reporte…
A refund cannot be sent to you at this time for the part of the refundable Energy Credit you reported on Form 3468 that is more than the tax you owe. Congres…
Read guideNotice code 74 — We found an error in the computation of the amount on Page 1, Part II, Line 8, Balance.
We found an error in the computation of the amount on Page 1, Part II, Line 8, Balance.
Read guideNotice code 17 — The tax reported on Line 8a of Part I did not match the amount reported on Line 2 of Schedule D. Lin…
The tax reported on Line 8a of Part I did not match the amount reported on Line 2 of Schedule D. Line 8a of Part I and line 2 of Schedule D must match exactly.
Read guideNotice code 88 — We changed your telephone excise tax refund amount based on the information you provided.
We changed your telephone excise tax refund amount based on the information you provided.
Read guideNotice code 271 (Default) — We changed the amount of self-employment tax on page 2 of your tax return. There was an error in the…
We changed the amount of self-employment tax on page 2 of your tax return. There was an error in the transfer of net profit or loss from Schedule C/C-EZ, Pro…
Read guideNotice code 43 — We can’t allow the amount you reported as federal income tax withheld because your return didn’t hav…
We can’t allow the amount you reported as federal income tax withheld because your return didn’t have the necessary Form(s) W-2 attached as verification.
Read guideNotice code 51 — We found an error on Schedule H, Household Employment Taxes. The error was in: 1. The computation of…
We found an error on Schedule H, Household Employment Taxes. The error was in: 1. The computation of the total tax and/or 2. The transfer of that amount to p…
Read guideNotice code 246 (Default) — We didn’t allow part or all, of the amount claimed as retirement savings contribution credit. The cr…
We didn’t allow part or all, of the amount claimed as retirement savings contribution credit. The credit is not allowed if you are not at least 18 years of a…
Read guideNotice code 446 (Default) — You figured your tax using an incorrect tax treaty rate. We changed your return accordingly.
You figured your tax using an incorrect tax treaty rate. We changed your return accordingly.
Read guideNotice code 89 — We changed your tax and/or credits because we did not receive the additional information we requeste…
We changed your tax and/or credits because we did not receive the additional information we requested. The change includes the disallowance of all or part of…
Read guideNotice code 269 (Default) — We changed the amount of self-employment tax on page 2 of your tax return. We refigured your Schedul…
We changed the amount of self-employment tax on page 2 of your tax return. We refigured your Schedule SE, Self-Employment Tax, to reflect your true net earni…
Read guideNotice code 256 (Default) — We changed the amount of exemption claimed on page 2 of your return for your child that didn’t live …
We changed the amount of exemption claimed on page 2 of your return for your child that didn’t live with you. Form 8332, Release/Revocation of Release of Cla…
Read guideNotice code 257 (Default) — We didn’t allow the amount claimed as mortgage interest credit on page 2 of your tax return because …
We didn’t allow the amount claimed as mortgage interest credit on page 2 of your tax return because mortgage interest paid shown on Form 1098 must be reporte…
Read guideNotice code 247 (Default) — We changed the amount claimed as retirement savings contribution credit on page 2 of your tax return…
We changed the amount claimed as retirement savings contribution credit on page 2 of your tax return because there was an error on Form 8880, Credit for Qual…
Read guideNotice code 254 (Default) — We changed the amount claimed as adoption credit on page 2 of your tax return because there was an e…
We changed the amount claimed as adoption credit on page 2 of your tax return because there was an error on Form 8839, Qualified Adoption Expenses. The error…
Read guideNotice code 244 (Default) — We didn’t allow the amount claimed as retirement savings contributions credit on page 2 of your tax …
We didn’t allow the amount claimed as retirement savings contributions credit on page 2 of your tax return from Form 8880, Credit for Qualified Retirement Sa…
Read guideNotice code 240 (Default) — We changed the amount claimed as credit for the elderly or the disabled on page 2 of your tax return…
We changed the amount claimed as credit for the elderly or the disabled on page 2 of your tax return because there was an error on Schedule R, Credit for the…
Read guideNotice code 255 (Default) — We didn’t allow the amount claimed as adoption credit on page 2 of your tax return because Form 8839…
We didn’t allow the amount claimed as adoption credit on page 2 of your tax return because Form 8839, Qualified Adoption Expenses, was incomplete or not atta…
Read guideNotice code 245 (Default) — We changed the amount claimed as retirement savings contributions credit on page 2 of your tax retur…
We changed the amount claimed as retirement savings contributions credit on page 2 of your tax return from Form 8880, Credit for Qualified Retirement Savings…
Read guideNotice code 237 (Default) — We changed the amount claimed as credit for child and dependent care expenses on page 2 of your tax …
We changed the amount claimed as credit for child and dependent care expenses on page 2 of your tax return. There was an error on Form 2441/Schedule 2, Child…
Read guideNotice code 291 (Default) — We didn’t allow the amount claimed as Earned Income Credit on page 2 of your tax return because your…
We didn’t allow the amount claimed as Earned Income Credit on page 2 of your tax return because your investment income was more than the amount allowed for t…
Read guideNotice code 238 (Default) — We didn’t allow the amount claimed as child and dependent care expenses on page 2 of your tax return…
We didn’t allow the amount claimed as child and dependent care expenses on page 2 of your tax return because your spouse or dependent cannot be your care pro…
Read guideNotice code 230 (Default) — We changed the amount of tax on page 2 of your tax return because there was an error in the addition…
We changed the amount of tax on page 2 of your tax return because there was an error in the addition of your tax, alternative minimum tax and advance
Read guideNotice code 235 (Default) — We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your tax return. The name and Social Security Number or Indiv…
Read guideNotice code 227 (Default) — We changed the amount of alternative minimum tax on page 2 of your tax return because there was an e…
We changed the amount of alternative minimum tax on page 2 of your tax return because there was an error on Form 6251, Alternative Minimum Tax- Individuals. …
Read guideNotice code 218 (Default) — We computed your tax for you.
We computed your tax for you.
Read guideNotice code 222 (Default) — We changed the amount of tax on page 2 of your tax return because there was an error on Form 4972, T…
We changed the amount of tax on page 2 of your tax return because there was an error on Form 4972, Tax on Lump-Sum Distributions. The error was in the: - com…
Read guideNotice code 218E (1040EZ) — We computed your tax on line 10 of your Form 1040EZ for you.
We computed your tax on line 10 of your Form 1040EZ for you.
Read guideNotice code 212 (Default) — We changed the amount of tax on page 2 of your tax return because there was an error on Schedule J, …
We changed the amount of tax on page 2 of your tax return because there was an error on Schedule J, Farm Income Averaging. The error was in the: - computatio…
Read guideNotice code 217E (1040EZ) — Based on our computation of your taxable income on line 6 of your Form 1040EZ, you don’t owe any tax…
Based on our computation of your taxable income on line 6 of your Form 1040EZ, you don’t owe any tax.
Read guideNotice code 210 (Default) — We computed your tax using the tax table or tax rate schedule. You didn’t qualify for the tax comput…
We computed your tax using the tax table or tax rate schedule. You didn’t qualify for the tax computation using maximum Capital Gains Rates from Part IV of S…
Read guideNotice code 206 (Default) — We disallowed your spouse’s personal exemption because your spouse’s: - Social Security Number (SSN)…
We disallowed your spouse’s personal exemption because your spouse’s: - Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) was …
Read guideNotice code 203E (1040EZ) — We increased the number of exemptions on your Form 1040EZ and lowered your tax. You indicated that y…
We increased the number of exemptions on your Form 1040EZ and lowered your tax. You indicated that you and/or your spouse were claimed on another person’s ta…
Read guideNotice code 217 (Default) — Based on our computation of your taxable income, you don’t owe any tax.
Based on our computation of your taxable income, you don’t owe any tax.
Read guideNotice code 209E (1040EZ) — We changed the amount of tax on line 10 of your Form 1040EZ. The amount entered was incorrect based …
We changed the amount of tax on line 10 of your Form 1040EZ. The amount entered was incorrect based on your taxable income and filing status.
Read guideNotice code 205 (Default) — We didn’t allow your personal exemption because your: - Social Security Number (SSN) or Individual T…
We didn’t allow your personal exemption because your: - Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) was missing and/or -…
Read guideNotice code 197E (1040EZ) — We changed the amount of combined standard deduction and personal exemption amount claimed on line 5…
We changed the amount of combined standard deduction and personal exemption amount claimed on line 5 of your Form 1040EZ. Your combined standard deduction an…
Read guideNotice code 209 (Default) — We changed the amount of tax shown on your return. The amount entered was incorrect based on your ta…
We changed the amount of tax shown on your return. The amount entered was incorrect based on your taxable income and filing status.
Read guideNotice code 202 (Default) — We didn’t allow your personal exemption on page 2 of your tax return. Information on your tax return…
We didn’t allow your personal exemption on page 2 of your tax return. Information on your tax return indi- cates that you are being claimed as a dependent on…
Read guideNotice code 198 (Default) — We changed the amount of combined standard deduction and personal exemption claimed on your
We changed the amount of combined standard deduction and personal exemption claimed on your
Read guideNotice code 191 (Default) — We changed the amount claimed as standard deduction on page 2 of your tax return. Your
We changed the amount claimed as standard deduction on page 2 of your tax return. Your
Read guideNotice code 225 (Default) — We changed the amount of Alternative Minimum Tax on Page 2 of your return because Schedule J, Income…
We changed the amount of Alternative Minimum Tax on Page 2 of your return because Schedule J, Income Averaging for Farmers and Fishermen, is not used in the …
Read guideNotice code 197 (Default) — We changed the amount of your combined standard deduction and personal exemption amount claimed on y…
We changed the amount of your combined standard deduction and personal exemption amount claimed on your Form 1040EZtaxtax return. Because you indicated you w…
Read guideNotice code 193 (Default) — We didn’t allow the amount claimed as standard deduction on page 2 of your tax return. When your fil…
We didn’t allow the amount claimed as standard deduction on page 2 of your tax return. When your filing status is Married Filing Separately and your spouse i…
Read guideNotice code 186 (Default) — We limited your total itemized deductions on your Schedule A, Itemized Deductions, because certain d…
We limited your total itemized deductions on your Schedule A, Itemized Deductions, because certain deductions on Schedule A are limited if your adjusted gros…
Read guideNotice code 190 (Default) — We refigured your taxable income on page 2 of your tax return using the standard deduction. There wa…
We refigured your taxable income on page 2 of your tax return using the standard deduction. There was an error on Schedule A, Itemized Deductions, which lowe…
Read guideNotice code 183 (Default) — We changed the amount claimed as total miscellaneous deductions on your Schedule A, Itemized Deducti…
We changed the amount claimed as total miscellaneous deductions on your Schedule A, Itemized Deductions, because it was figured incorrectly.
Read guideNotice code 175E (1040EZ) — We changed the adjusted gross income
We changed the adjusted gross income
Read guideNotice code 167 (Default) — We didn’t allow the amount claimed as qualified performing artists (QPA) expenses on page 1 of your …
We didn’t allow the amount claimed as qualified performing artists (QPA) expenses on page 1 of your tax return. Your adjusted gross income must be $16,000 or…
Read guideNotice code 181 (Default) — We changed the amount claimed as a deduction for charitable contributions on your Schedule A because…
We changed the amount claimed as a deduction for charitable contributions on your Schedule A because Form 8283, Noncash Charitable Contribution, was incomple…
Read guideNotice code 174 (Default) — We changed the total adjustment on page 1 of your tax return because it was figured incorrectly.
We changed the total adjustment on page 1 of your tax return because it was figured incorrectly.
Read guideNotice code 165 (Default) — We didn’t allow the amount claimed as combat pay on page 1 of your tax return. The amount was not id…
We didn’t allow the amount claimed as combat pay on page 1 of your tax return. The amount was not iden¬tified as combat pay on your Form W-2. If any of your …
Read guideNotice code 178 (Default) — We changed the amount claimed as taxes you paid on your Schedule A, Itemized Deductions, because it …
We changed the amount claimed as taxes you paid on your Schedule A, Itemized Deductions, because it was figured incorrectly.
Read guideNotice code 170 (Default) — We changed the amount claimed as ordinary dividends on page 1 of your tax return. The amount of qual…
We changed the amount claimed as ordinary dividends on page 1 of your tax return. The amount of qualified dividends cannot exceed the amount of ordinary divi…
Read guideNotice code 161 (Default) — We didn’t allow the amount claimed as a deduction for self-employed SEP, SIMPLE, and qualified plans…
We didn’t allow the amount claimed as a deduction for self-employed SEP, SIMPLE, and qualified plans on page 1 of your tax return. Your employer has already …
Read guideNotice code 176 (Default) — We changed the adjusted gross income on page 2 to match the amount of adjusted gross income on page …
We changed the adjusted gross income on page 2 to match the amount of adjusted gross income on page 1 of your tax return. The amount on the bottom of page 1 …
Read guideNotice code 168 (Default) — We didn’t allow the amount claimed as Worker’s Compensation deduction due to a line of duty injury d…
We didn’t allow the amount claimed as Worker’s Compensation deduction due to a line of duty injury deduction on page 1 of your tax return. Your employer has …
Read guideNotice code 159 (Default) — We didn’t allow the amount claimed as a deductible part of self-employment tax on page 1 of your tax…
We didn’t allow the amount claimed as a deductible part of self-employment tax on page 1 of your tax return. Information on your Schedule SE, Self- Employmen…
Read guideNotice code 192 (Default) — We changed the amount claimed as standard deduction on page 2 of your tax return. You are entitled t…
We changed the amount claimed as standard deduction on page 2 of your tax return. You are entitled to a higher standard deduction if you and/or your spouse a…
Read guideNotice code 158 (Default) — We changed the adjusted gross income section on page 1 of your tax return. The entry for the deducti…
We changed the adjusted gross income section on page 1 of your tax return. The entry for the deductible part of self- employment tax was missing, figured inc…
Read guideNotice code 153 (Default) — We changed the amount of health savings account deduction on page 1 of your tax return. There was an…
We changed the amount of health savings account deduction on page 1 of your tax return. There was an error on Form 8889, Health Savings Accounts (HSAs). The …
Read guideNotice code 144 (Default) — We changed the amount claimed for Tuition and Fees Deduction on page 1 of your Form 1040. The error …
We changed the amount claimed for Tuition and Fees Deduction on page 1 of your Form 1040. The error was in the: Computation of Form 8917, Tuition and Fees …
Read guideNotice code 195 (Default) — We changed your total exemption amount on page 2 of your tax return because if you are claimed as a …
We changed your total exemption amount on page 2 of your tax return because if you are claimed as a dependent, you cannot claim any exemptions for dependents
Read guideNotice code 147 (Default) — We changed the amount claimed as IRA deduction that was more than the maximum amount. You must file …
We changed the amount claimed as IRA deduction that was more than the maximum amount. You must file or amend Form 8606, Nondeductible IRAs, to reflect this c…
Read guideNotice code 139 (Default) — We did not allow the amount of moving expenses from Form 3903/3903F, Moving Expenses claimed on your…
We did not allow the amount of moving expenses from Form 3903/3903F, Moving Expenses claimed on your tax return. We changed the adjustments to income on page…
Read guideNotice code 473S (1040SS) — You figured or transferred your social security self- employment tax incorrectly on Form 1040-SS. We…
You figured or transferred your social security self- employment tax incorrectly on Form 1040-SS. We changed your self-employment tax accordingly.
Read guideNotice code 145 (Default) — We didn't allow the amount claimed for Tuition and Fees on page 1 of your tax return because Form 89…
We didn't allow the amount claimed for Tuition and Fees on page 1 of your tax return because Form 8917, Tuition and Fees Deduction, was not attached to your …
Read guideNotice code 141E (1040EZ) — We changed the amount of total income on line 4 of your Form 1040EZ because there was an error in th…
We changed the amount of total income on line 4 of your Form 1040EZ because there was an error in the computation.
Read guideNotice code 133 (Default) — We didn’t allow the amount claimed as gambling losses on page 1 of your tax return. You can’t reduce…
We didn’t allow the amount claimed as gambling losses on page 1 of your tax return. You can’t reduce gam¬bling winnings by gambling losses and report the dif…
Read guideNotice code 140 (Default) — We did not allow the amount of claimed as moving expenses from Form 3903/3903F, Moving Expenses, on …
We did not allow the amount of claimed as moving expenses from Form 3903/3903F, Moving Expenses, on page 1 of your tax return. Moving expenses must be claime…
Read guideNotice code 131 (Default) — We changed the amount of taxable social security benefits on page 1 of your tax return because there…
We changed the amount of taxable social security benefits on page 1 of your tax return because there was an error in the computation of the taxable amount. N…
Read guideNotice code 125 (Default) — We didn’t allow the amount claimed as a repayment of unemployment compensation for a prior year on y…
We didn’t allow the amount claimed as a repayment of unemployment compensation for a prior year on your tax return. This amount is subject to a 2% limitation…
Read guideNotice code 129 (Default) — We didn’t allow the negative entry of unemployment compensation reported on page 1 of your tax retur…
We didn’t allow the negative entry of unemployment compensation reported on page 1 of your tax return. You can only reduce your unemployment compensation by …
Read guideNotice code 122 (Default) — We changed the amount of capital gain or loss on page 1 of your tax return because there was an erro…
We changed the amount of capital gain or loss on page 1 of your tax return because there was an error on Schedule D, Capital Gains and Losses. The error was …
Read guideNotice code 148 (Default) — We didn’t allow the amount claimed as IRA deduction. Your modified adjusted gross income figured fro…
We didn’t allow the amount claimed as IRA deduction. Your modified adjusted gross income figured from the IRA Deduction Worksheet is more than the maximum al…
Read guideNotice code 124 (Default) — We didn’t allow the IRA loss claimed on page 1 of your Form 1040. The loss is subject to a 2% limita…
We didn’t allow the IRA loss claimed on page 1 of your Form 1040. The loss is subject to a 2% limitation and should be claimed as other expenses on Schedule …
Read guideNotice code 115 (Default) — We changed the total income on page 1 of your tax return to include the tips shown on Form 4137, Soc…
We changed the total income on page 1 of your tax return to include the tips shown on Form 4137, Social Security and Medicare Tax on Unreported Tip Income. T…
Read guideNotice code 143 (Default) — We didn’t allow the amount claimed for Tuition and Fees Deduction on page 1 of your return. You cann…
We didn’t allow the amount claimed for Tuition and Fees Deduction on page 1 of your return. You cannot claim both the Tuition and Fees Deduction credit and E…
Read guideNotice code 119 (Default) — We changed the amount of ordinary dividends on page 1 of your tax return because there was an error …
We changed the amount of ordinary dividends on page 1 of your tax return because there was an error on Schedule B, Interest and Ordinary Dividends. The error…
Read guideNotice code 113 (Default) — We lowered the total income on Page 1 of your tax return because income was included that is not tax…
We lowered the total income on Page 1 of your tax return because income was included that is not taxable. Welfare payments, Workmen’s Compensation, etc., are…
Read guideNotice code 110 (Default) — We changed your filing status. We refigured your tax using the Single filing status. You can’t quali…
We changed your filing status. We refigured your tax using the Single filing status. You can’t qualify for Head of Household filing status when you are claim…
Read guideNotice code 113E (1040EZ) — We lowered the adjusted gross income on line 4 of your Form 1040EZ because income was included that …
We lowered the adjusted gross income on line 4 of your Form 1040EZ because income was included that is not taxable. Welfare payments, Workmen’s Compensation,…
Read guideNotice code 108 (Default) — We changed your filing status. We refigured your tax using the Single filing status. Your return was…
We changed your filing status. We refigured your tax using the Single filing status. Your return was filed using the Head of Household filing status. The nam…
Read guideNotice code 100 — Blank notice (10 blank lines in explanation area)
Blank notice (10 blank lines in explanation area)
Read guideNotice code 383 (Default) — You incorrectly figured your Additional Child Tax Credit. We have adjusted your return accordingly.
You incorrectly figured your Additional Child Tax Credit. We have adjusted your return accordingly.
Read guideNotice code 109 (Default) — We changed your filing status. We refigured your tax using the Married Filing Separately filing stat…
We changed your filing status. We refigured your tax using the Married Filing Separately filing status because you can’t claim your spouse as an exemption wh…
Read guideNotice code 071 — We changed the income section of your tax return because you didn’t include your cost of living adju…
We changed the income section of your tax return because you didn’t include your cost of living adjustment (COLA) as income.
Read guideNotice code 111 (Default) — We transferred the information from the tax form you filed and processed it as a Form 1040 because c…
We transferred the information from the tax form you filed and processed it as a Form 1040 because certain items reported on your tax return require you to f…
Read guideNotice code 103 (Default) — We changed your filing status. We refigured your tax using the Married Filing Separately filing stat…
We changed your filing status. We refigured your tax using the Married Filing Separately filing status based on the information on your tax return.
Read guideNotice code 061 — We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8860, Q…
We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8860, Qualified Zone Academy Bond Credit, was incomplete or not …
Read guideNotice code 053 — We included the amount claimed on Form 3903/3903F, Moving Expenses, as a moving expense deduction on…
We included the amount claimed on Form 3903/3903F, Moving Expenses, as a moving expense deduction on page 1 of your Form 1040.
Read guideNotice code 041 — We didn’t allow the amount claimed as credit for prior year minimum tax on page 2 of your tax return…
We didn’t allow the amount claimed as credit for prior year minimum tax on page 2 of your tax return. The credit for prior year minimum tax may not be claime…
Read guideNotice code 058 — We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8844, E…
We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8844, Empowerment Zone and Renewal Community Employment Credit, …
Read guideNotice code 055 — We didn’t allow the amount claimed as foreign tax credit because Form 1116, Foreign Tax Credit, was …
We didn’t allow the amount claimed as foreign tax credit because Form 1116, Foreign Tax Credit, was incomplete or not attached to your tax return.
Read guideNotice code 043 — We didn’t allow your household employment taxes on page 2 your tax return. Schedule H, Household Emp…
We didn’t allow your household employment taxes on page 2 your tax return. Schedule H, Household Employment Taxes, can’t be filed with your Form 1040, becaus…
Read guideNotice code 030 — Negative deductions may not be claimed on Schedule A. We have deleted the negative entry from Schedu…
Negative deductions may not be claimed on Schedule A. We have deleted the negative entry from Schedule A and added it to the income section of your return. T…
Read guideNotice code 009 (Default) — You claimed an incorrect amount as estimated tax payments and credits (see the statement of your est…
You claimed an incorrect amount as estimated tax payments and credits (see the statement of your estimated tax account at the end of this notice. Usted recla…
Read guideNotice code 359P (1040PR) — Corregimos la cantidad total de la contribución en la
Corregimos la cantidad total de la contribución en la
Read guideNotice code 044 — We didn’t allow the amount claimed for Health Coverage Tax Credit on page 2 of your Form 1040. The H…
We didn’t allow the amount claimed for Health Coverage Tax Credit on page 2 of your Form 1040. The Health Coverage Tax Credit cannot be claimed for a tax per…
Read guideNotice code 027 — We changed your write-in credit claimed on the ‘total payments’ line. The maximum allowable amount o…
We changed your write-in credit claimed on the ‘total payments’ line. The maximum allowable amount of this credit is $500.
Read guideNotice code 014 — We didn’t allow the amount claimed as investment income from Form 8615. This form is not valid for t…
We didn’t allow the amount claimed as investment income from Form 8615. This form is not valid for tax years before 1987.
Read guideNotice code 042 — We changed the total tax on page 2 of your tax return to exclude the amount claimed for a refund of …
We changed the total tax on page 2 of your tax return to exclude the amount claimed for a refund of excise taxes. If you are entitled to a refund of excise t…
Read guideNotice code 029 — We didn’t allow the amount claimed as a write-in on page 1 of your Form The write-in is not an allow…
We didn’t allow the amount claimed as a write-in on page 1 of your Form The write-in is not an allowable adjustment to income.
Read guideNotice code 019 — We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8834, Q…
We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8834, Qualified Vehicle Electric Credit, was incomplete or not a…
Read guideNotice code 024 — We didn’t allow the amount claimed as credit as a write-in on the “total payments” line. This credit…
We didn’t allow the amount claimed as credit as a write-in on the “total payments” line. This credit is not applicable to this tax year.
Read guideNotice code 006 — We didn’t allow the amount claimed as a deduction for Schedule W on page 1 of Form 1040. This deduct…
We didn’t allow the amount claimed as a deduction for Schedule W on page 1 of Form 1040. This deduction may only be claimed for tax years 1982 through 1986.
Read guideNotice code 264 (Default) — We changed the total credits on page 2 of your tax return because there was an error in the addition…
We changed the total credits on page 2 of your tax return because there was an error in the addition of your credits.
Read guideNotice code 065 — We refigured your tax return using the correct amounts for the standard deduction, exemption amount,…
We refigured your tax return using the correct amounts for the standard deduction, exemption amount, tax, etc. because the amounts used are for a tax year ot…
Read guideNotice code 207 (Default) — The amount of gambling loss claimed on page 1 of your tax return should be claimed as other miscella…
The amount of gambling loss claimed on page 1 of your tax return should be claimed as other miscellaneous deductions on Schedule A, Itemized Deductions. Sinc…
Read guideNotice code 054 — We didn’t allow your Deferral of Additional 1993 Taxes. In order to claim this deferral, you must ha…
We didn’t allow your Deferral of Additional 1993 Taxes. In order to claim this deferral, you must have filed your 1993 tax return by April 15, 1994.
Read guideNotice code 050 — We changed the amount claimed as estimated payments on your tax return. We gave you credit for the e…
We changed the amount claimed as estimated payments on your tax return. We gave you credit for the estimated payments that were not shown on your return.
Read guideNotice code 075 — We refigured your tax using the tax rates in effect for the year on your tax return. A tax form(s) o…
We refigured your tax using the tax rates in effect for the year on your tax return. A tax form(s) or schedule(s) for a different tax year was attached to yo…
Read guideNotice code 126 (Default) — We changed the amount of rental real estate, royalties, partnerships, S corporations, trusts, etc., …
We changed the amount of rental real estate, royalties, partnerships, S corporations, trusts, etc., on page 1 of your tax return because there was an error o…
Read guideNotice code 142 (Default) — We changed the amount claimed as Educator Expenses Deduction on page 1 of your tax return.
We changed the amount claimed as Educator Expenses Deduction on page 1 of your tax return.
Read guideNotice code 1040E (1040E) — We computed your Earned Income Credit on line 8a of your Form 1040EZ for you.
We computed your Earned Income Credit on line 8a of your Form 1040EZ for you.
Read guideNotice code 129E (1040EZ) — We didn’t allow the negative entry of unemployment compensation reported on line 3 of your Form 1040…
We didn’t allow the negative entry of unemployment compensation reported on line 3 of your Form 1040EZ. You can only reduce your unemployment compensation by…
Read guideNotice code 154 (Default) — We didn’t allow the amount claimed as tuition and fees deduction on page 1 of your tax return. This …
We didn’t allow the amount claimed as tuition and fees deduction on page 1 of your tax return. This deduction is not allowed if: - your filing status is Marr…
Read guideNotice code 166 (Default) — We didn’t allow the amount claimed as employee business expenses on page 1 of your tax return. Expen…
We didn’t allow the amount claimed as employee business expenses on page 1 of your tax return. Expenses from Form 2106, Employee Business Expenses, must be c…
Read guideNotice code 211 (Default) — We changed the amount of tax shown on your return. The tax rates on Qualified Dividends and Capital …
We changed the amount of tax shown on your return. The tax rates on Qualified Dividends and Capital Gains are generally lower than the standard rates. It app…
Read guideNotice code 130 (Default) — The amount claimed as Repayment of Social Security benefits on your tax return is subject to a 2% li…
The amount claimed as Repayment of Social Security benefits on your tax return is subject to a 2% limitation and should be claimed as other expenses on Sched…
Read guideNotice code 149 (Default) — We didn’t allow the amount claimed as IRA deduction on your tax return. You can’t claim an IRA deduc…
We didn’t allow the amount claimed as IRA deduction on your tax return. You can’t claim an IRA deduction unless your participation in the KEOGH, SIMPLE, or S…
Read guideNotice code 134 (Default) — We removed your child’s income from page 1 of your tax return and refigured your tax. Your child’s i…
We removed your child’s income from page 1 of your tax return and refigured your tax. Your child’s invest-ment income can’t be reported on Form 8814, Parents…
Read guideNotice code 152 (Default) — We changed the amount of student loan interest deduction on page 1 of your tax return. There was an …
We changed the amount of student loan interest deduction on page 1 of your tax return. There was an error in the computation of the Student Loan Interest ded…
Read guideNotice code 226 (Default) — We changed the amount of alternative minimum tax on page 2 of your tax return because there was an e…
We changed the amount of alternative minimum tax on page 2 of your tax return because there was an error on Form 6251, Alternative Minimum Tax- Individuals. …
Read guideNotice code 208E (1040EZ) — We changed the amount of taxable income on line 6 of your Form 1040EZ because the combined standard …
We changed the amount of taxable income on line 6 of your Form 1040EZ because the combined standard deduction/exemption amount on line 5 was subtracted incor…
Read guideNotice code 151 (Default) — We didn’t allow the amount claimed as student loan interest deduction on page 1 of your tax return. …
We didn’t allow the amount claimed as student loan interest deduction on page 1 of your tax return. This deduction is not allowed if: - your filing status is…
Read guideNotice code 179 (Default) — We changed the amount claimed as total interest you paid on your Schedule A, Itemized Deductions, be…
We changed the amount claimed as total interest you paid on your Schedule A, Itemized Deductions, because it was figured incorrectly.
Read guideNotice code 201 (Default) — We changed the exemption amount claimed on page 2 of your tax return because you did not compute the…
We changed the exemption amount claimed on page 2 of your tax return because you did not compute the limitation correctly. The amount you are able to claim f…
Read guideNotice code 136 (Default) — We changed the amount of other gains or losses on page 1 of your tax return to include your overall …
We changed the amount of other gains or losses on page 1 of your tax return to include your overall busi-ness loss from your Form 4684, Casualties and Thefts…
Read guideNotice code 171 (Default) — We didn’t allow the amount claimed as Health Savings Account Deduction on page 1 of your tax return …
We didn’t allow the amount claimed as Health Savings Account Deduction on page 1 of your tax return because Form 8889 was incomplete or not attached to your …
Read guideNotice code 289 (Default) — We didn't allow part or all of you Earned Income Credit. The information provided show that one or m…
We didn't allow part or all of you Earned Income Credit. The information provided show that one or more of the children on Schedule EIC, Earned Income Credit…
Read guideNotice code 141 (Default) — We changed the amount of total income on page 1 of your tax return because there was an error in the…
We changed the amount of total income on page 1 of your tax return because there was an error in the computation.
Read guideNotice code 172 (Default) — We didn’t allow the amount claimed as Archer MSA on page 1 of your return because Form 8853 was inco…
We didn’t allow the amount claimed as Archer MSA on page 1 of your return because Form 8853 was incomplete or not attached to your tax return.
Read guideNotice code 219 (Default) — We changed the amount of tax on page 2 of your tax return because there was an error in the addition…
We changed the amount of tax on page 2 of your tax return because there was an error in the addition of your tax.
Read guideNotice code 198E (1040EZ) — We changed the amount of combined standard deduction and personal exemption claimed on line 5 of you…
We changed the amount of combined standard deduction and personal exemption claimed on line 5 of your Form 1040EZ because there was an error figuring your co…
Read guideNotice code 403 (Default) — U.S. bank interest income is not taxable. We have adjusted your return accordingly.
U.S. bank interest income is not taxable. We have adjusted your return accordingly.
Read guideNotice code 199 (Default) — We changed the amount claimed on page 2 of your tax return because there was an error in the subtrac…
We changed the amount claimed on page 2 of your tax return because there was an error in the subtraction of your standard deduction or itemized deductions fr…
Read guideNotice code 196 (Default) — We changed the amount claimed as a deduction on page 2 of your tax return. You may use either the st…
We changed the amount claimed as a deduction on page 2 of your tax return. You may use either the standard deduction or itemized deductions; however, you can…
Read guideNotice code 303 (Default) — You figured your foreign earned income exclusion, housing exclusion, or housing deduction incorrectl…
You figured your foreign earned income exclusion, housing exclusion, or housing deduction incorrectly on Form 2555. Our records indicate that you incorrectly…
Read guideNotice code 194 (Default) — We changed the amount claimed as standard deduction on page 2 of your tax return: - No amount was en…
We changed the amount claimed as standard deduction on page 2 of your tax return: - No amount was entered for the standard deduction, or - The amount entered…
Read guideNotice code 064 — We didn’t allow the standard deduction claimed on your tax return. Before 1987 the standard deductio…
We didn’t allow the standard deduction claimed on your tax return. Before 1987 the standard deduction was built into the tax tables based on each filing stat…
Read guideNotice code 601 (Default) — We changed the standard deduction you figured with Schedule L. The standard deduction was limited be…
We changed the standard deduction you figured with Schedule L. The standard deduction was limited because of your adjusted gross in come and you did not prop…
Read guideNotice code 570 (Default) — We can’t allow the amount claimed in the payment section of your return on page 2 of Form 1040 for R…
We can’t allow the amount claimed in the payment section of your return on page 2 of Form 1040 for Refundable Credit for prior year minimum tax because Form …
Read guideNotice code 566 (Default) — We didn’t allow the amount claimed as Health Savings Account Deduction on page 1 of your tax return …
We didn’t allow the amount claimed as Health Savings Account Deduction on page 1 of your tax return because Form 8889, was incomplete or not attached to your…
Read guideNotice code 581E (1040EZ) — The Unemployment Compensation amount(s) repaid for a prior year is deductible on line 23 of Schedule…
The Unemployment Compensation amount(s) repaid for a prior year is deductible on line 23 of Schedule A as a miscellaneous deduction subject to the 2% limitat…
Read guideNotice code 554 (Default) — We refigured your taxable income on page 2 of your tax return using the standard deduction because S…
We refigured your taxable income on page 2 of your tax return using the standard deduction because Schedule A, Itemized Deductions, was incomplete or not att…
Read guideNotice code 580 (Default) — We computed self-employment tax on page 2 of your tax return for the self-employment income you repo…
We computed self-employment tax on page 2 of your tax return for the self-employment income you reported. Since you included self-employment income in comput…
Read guideNotice code 559 (Default) — We refigured the tax on page 2 of your tax return using the maximum tax rate. Form 8615, Tax for Cer…
We refigured the tax on page 2 of your tax return using the maximum tax rate. Form 8615, Tax for Certain Children Who Have Investment Income, did not include…
Read guideNotice code 569 (Default) — We didn’t allow the amount claimed as retirement savings contribution credit on page 2 of your tax r…
We didn’t allow the amount claimed as retirement savings contribution credit on page 2 of your tax return because Form 8880, Credit for Qualified Retirement …
Read guideNotice code 567 (Default) — We didn’t allow the amount claimed as a credit on page 2 of your form 1040. Form 5695, Residential E…
We didn’t allow the amount claimed as a credit on page 2 of your form 1040. Form 5695, Residential Energy Credit was either incomplete or not attached to you…
Read guideNotice code 591 (Default) — We changed the amount of Tuition and Fees Deduction on page of your Form 1040. There was an error in…
We changed the amount of Tuition and Fees Deduction on page of your Form 1040. There was an error in the computation of Form 8917 Tuition and Fees Deduction,…
Read guideNotice code 628 (1040A) — We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on your Form 10…
We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on your Form 1040A because there was an error on Schedule 8812, Child Ta…
Read guideNotice code 670 (Default) — We didn’t allow part or all of the amount claimed as health coverage tax credit from Form 8885 on pa…
We didn’t allow part or all of the amount claimed as health coverage tax credit from Form 8885 on page 2 of your tax return. The statute requires that for an…
Read guideNotice code 587 (Default) — We reduced the credit in Part I of Form 5695 and reduced the credit on page 2 of your Form 1040 acco…
We reduced the credit in Part I of Form 5695 and reduced the credit on page 2 of your Form 1040 accordingly.
Read guideNotice code 575 (Default) — We didn’t allow the amount claimed as other credits on page 2 of your tax return because Form 3800, …
We didn’t allow the amount claimed as other credits on page 2 of your tax return because Form 3800, General Business Credit, and/or supporting documentation …
Read guideNotice code 590 (Default) — We didn’t allow the amount claimed as excess social security tax or tier 1 RRTA withheld on your tax…
We didn’t allow the amount claimed as excess social security tax or tier 1 RRTA withheld on your tax return because Form(s) W-2 was not attached to your tax …
Read guideNotice code 619 (Default) — We changed the amount of the recovery rebate credit claimed on your tax return. Your qualifying depe…
We changed the amount of the recovery rebate credit claimed on your tax return. Your qualifying dependent(s) must be under the age of 17 for you to receive t…
Read guideNotice code 586 (Default) — We didn’t allow part or all of the amount claimed as Earned Income Credit on your tax return because…
We didn’t allow part or all of the amount claimed as Earned Income Credit on your tax return because your Form(s) W-2 didn’t match the entry for wages.
Read guideNotice code 608 (Default) — We didn’t allow the exemption for the spouse claimed on your tax return. We compared the Social Secu…
We didn’t allow the exemption for the spouse claimed on your tax return. We compared the Social Security Number of the spouse shown on your tax return with r…
Read guideNotice code 625 (1040) — We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on line 52 and/…
We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on line 52 and/or line 67 of your Form 1040 because Schedule 8812, Child…
Read guideNotice code 627 (Default) — We did not allow part or all of the amount claimed for Child Tax Credit on page 2 of your tax return…
We did not allow part or all of the amount claimed for Child Tax Credit on page 2 of your tax return because your dependent(s) with an Individual Taxpayer Id…
Read guideNotice code 593 (Default) — The amount you claimed as an additional standard deduction for real estate taxes on page 2 of your F…
The amount you claimed as an additional standard deduction for real estate taxes on page 2 of your Form 1040 has been disallowed. You may not claim the deduc…
Read guideNotice code 595 (Default) — We didn’t allow the amount claimed as other payments on page 2 of your tax return because Form 2439,…
We didn’t allow the amount claimed as other payments on page 2 of your tax return because Form 2439, Notice to Shareholder of Undistributed Long-Term Capital…
Read guideNotice code 617 (Default) — We changed the amount of the recovery rebate credit claimed on your tax return. The social security …
We changed the amount of the recovery rebate credit claimed on your tax return. The social security number (SSN) of the dependent(s) who qualifies you for an…
Read guideNotice code 632 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. To qualify for the credit you must have purchased
Read guideNotice code 582 (Default) — We didn’t allow the amount claimed as federal income tax withheld on page 2 of your tax return becau…
We didn’t allow the amount claimed as federal income tax withheld on page 2 of your tax return because Form(s) W-2 or other supporting documents were not att…
Read guideNotice code 609 (Default) — We didn’t allow the exemption for one or more dependents claimed on your tax return. We compared the…
We didn’t allow the exemption for one or more dependents claimed on your tax return. We compared the Social Security Number of each dependent claimed on your…
Read guideNotice code 623 (Default) — We didn’t allow the recovery rebate credit you claimed on your tax return. You do not qualify for th…
We didn’t allow the recovery rebate credit you claimed on your tax return. You do not qualify for the credit since there was no qualifying income shown on yo…
Read guideNotice code 761 (Default) — We didn't allow the amount claimed on line 24 of your tax return because Form 2106 or 2106-EZ, Emplo…
We didn't allow the amount claimed on line 24 of your tax return because Form 2106 or 2106-EZ, Employee Business Expenses was incomplete or not attached.
Read guideNotice code 585 (Default) — We didn’t allow the amount claimed as Earned Income Credit on page 2 of your tax return because Sche…
We didn’t allow the amount claimed as Earned Income Credit on page 2 of your tax return because Schedule EIC, Earned Income Credit, was incomplete or not att…
Read guideNotice code 616 (Default) — We didn’t allow the recovery rebate credit claimed on your tax return. Your spouses social security …
We didn’t allow the recovery rebate credit claimed on your tax return. Your spouses social security number (SSN) was either missing or incomplete.
Read guideNotice code 631 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. To qualify for the credit, you must have purchased your m…
Read guideNotice code 653 (Default) — Credit on your tax return. We did not receive your Form 8862, Information to Claim Earned Income Cre…
Credit on your tax return. We did not receive your Form 8862, Information to Claim Earned Income Credit after Disallowance, recertifying your eligibility for…
Read guideNotice code 592 (Default) — We didn’t allow the amount claimed as additional child tax credit on page 2 of your tax return becau…
We didn’t allow the amount claimed as additional child tax credit on page 2 of your tax return because Schedule/Form 8812, Additional Child Tax Credit, was i…
Read guideNotice code 606 (Default) — We didn’t allow the exemption claimed for any dependent born after December 31 of the tax year of th…
We didn’t allow the exemption claimed for any dependent born after December 31 of the tax year of the return you filed. This change may affect your taxable i…
Read guideNotice code 604 (Default) — Each dependent listed on your tax return must have a valid Social Security Number (SSN) or Individua…
Each dependent listed on your tax return must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). For one or more …
Read guideNotice code 683 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on your return. Form 5405, Fir…
We have disallowed the amount claimed as First- Time Homebuyer Credit on your return. Form 5405, First-Time Homebuyer Credit was incomplete or not attached t…
Read guideNotice code 583 (Default) — You may not file or combine both Schedule L and Schedule A on your tax return. We changed your retur…
You may not file or combine both Schedule L and Schedule A on your tax return. We changed your return to use the schedule that provided the greatest reductio…
Read guideNotice code 610 (Default) — We didn’t allow the exemption for one or more of the dependents who have a missing Social Security N…
We didn’t allow the exemption for one or more of the dependents who have a missing Social Security Number that are identified on your tax return as being bor…
Read guideNotice code 638 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. to be eligible to claim the credit the property purchased…
Read guideNotice code 636 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. According to our records you and/or your spouse if filing…
Read guideNotice code 586E (1040EZ) — We didn’t allow part or all of the amount claimed as Earned Income Credit on line 8a of your Form 10…
We didn’t allow part or all of the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ because your Form(s) W-2 didn’t match the wages clai…
Read guideNotice code 603 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. According to the date of purchase you provided, your hous…
Read guideNotice code 625 (Default) — We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit, on page 2 of y…
We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit, on page 2 of your tax return because Schedule/Form 8812, Child Tax Cred…
Read guideNotice code 640 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. A properly executed copy of the settlement statement used…
Read guideNotice code 618 (Default) — We didn't allow the recovery rebate credit claimed on your tax return. Information on your return in…
We didn't allow the recovery rebate credit claimed on your tax return. Information on your return indicates that you are being claimed as a dependent on anot…
Read guideNotice code 635 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. Your modified adjusted gross income exceeds the limit of:…
Read guideNotice code 660 (Default) — We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. …
We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. Your adjusted gross income is equal to or greater than $9…
Read guideNotice code 686 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. To qualify for the credit, either you or your spouse if m…
Read guideNotice code 648 (Default) — According to our records, an installment payment is t for the First-Time Homebuyer Credit received w…
According to our records, an installment payment is t for the First-Time Homebuyer Credit received with your 2008 tax return. You did not report the payment …
Read guideNotice code 637 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. According to Social Security Administration records you d…
Read guideNotice code 669 (Default) — We didn’t allow part or all of the amount claimed as health coverage tax credit on page 2 of your ta…
We didn’t allow part or all of the amount claimed as health coverage tax credit on page 2 of your tax return for one of the following reasons: Form 8885 wa…
Read guideNotice code 691 (Default) — We have disallowed the credit claimed as First-Time Homebuyer Credit on page 2 of your tax return. T…
We have disallowed the credit claimed as First-Time Homebuyer Credit on page 2 of your tax return. To qualify for the credit, you must attach a properly exec…
Read guideNotice code 652 (Default) — We didn't allow the amount of Making Work Pay and Government Retiree Credit claimed on you tax retur…
We didn't allow the amount of Making Work Pay and Government Retiree Credit claimed on you tax return. The credit may only be claimed if you have earned inco…
Read guideNotice code 665 (Default) — We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The a…
We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The amount used to compute the total amount for Making Work Pa…
Read guideNotice code 743 (Default) — We didn’t allow part or all, of the amount claimed as earned income credit (EIC) on page 2 of your t…
We didn’t allow part or all, of the amount claimed as earned income credit (EIC) on page 2 of your tax return. For one or more of the children listed on your…
Read guideNotice code 741E (1040EZ) — We didn’t allow part or all of the Earned Income Credit (EIC) claimed on line 8a of your Form 1040EZ…
We didn’t allow part or all of the Earned Income Credit (EIC) claimed on line 8a of your Form 1040EZ. The date of birth shown on your Schedule EIC, Earned In…
Read guideNotice code 650 (Default) — We changed the amount of tax on your tax return. The deceased taxpayer was not eligible for exclusio…
We changed the amount of tax on your tax return. The deceased taxpayer was not eligible for exclusion of income tax under Internal Revenue Code Section 692. …
Read guideNotice code 680 (Default) — We changed the amount claimed as first-time homebuyer credit on your return. There was an error
We changed the amount claimed as first-time homebuyer credit on your return. There was an error
Read guideNotice code 745 (Default) — We didn’t allow part or all of the Earned Income Credit (EIC) claimed on page 2 of your tax return. …
We didn’t allow part or all of the Earned Income Credit (EIC) claimed on page 2 of your tax return. The child or children listed on your Schedule EIC, Earned…
Read guideNotice code 768 (Default) — We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computing your Total Investment Income on Fo…
Read guideNotice code 654 (Default) — We didn’t allow the amount of Making Work Pay and Government Retiree Credit claimed on your return. …
We didn’t allow the amount of Making Work Pay and Government Retiree Credit claimed on your return. The credit may only be claimed on a 2009 U.S. Individual …
Read guideNotice code 667 (Default) — We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The e…
We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The error is in the computation of the total amount for Making…
Read guideNotice code 693 (Default) — The amount you entered on line 71 of your tax return is not an allowable credit. We have denied the …
The amount you entered on line 71 of your tax return is not an allowable credit. We have denied the credit and removed it from the total payments and credits…
Read guideNotice code 764 (Default) — We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error computing Part I, line 7, Form 8959, Ad…
Read guideNotice code 673 (Default) — We have changed or didn’t allow the amount claimed as Refundable Education Credit on page 2 of your …
We have changed or didn’t allow the amount claimed as Refundable Education Credit on page 2 of your return. The Social Security Number (SSN) for a qualifying…
Read guideNotice code 689 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. To qualify for the credit, the acquired home can not be p…
Read guideNotice code 784 (Default) — We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly…
We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly calculated it in Part 1 - Annual and Monthly Contribution.
Read guideNotice code 340 (1040-SS) — We did not allow the Additional child tax credit Form 1040-SS line 9 for any dependent who did not m…
We did not allow the Additional child tax credit Form 1040-SS line 9 for any dependent who did not meet the substantial presence test. We have adjusted your …
Read guideNotice code 681 (Default) — We changed the amount claimed as First-Time Homebuyer Credit on your Form 1040. The amount claimed e…
We changed the amount claimed as First-Time Homebuyer Credit on your Form 1040. The amount claimed exceeds the limit of: $7,500 for single, head of househo…
Read guideNotice code 688 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return b…
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return because information on your return indicates you can be cl…
Read guideNotice code 13 — Hemos encontrado un error en la computación de la cantidad de los sueldos FUTA que se excluyeron de …
Hemos encontrado un error en la computación de la cantidad de los sueldos FUTA que se excluyeron de la contribución estatal para el desempleo.
Read guideNotice code 807 — We did not all allow the credit(s) you claimed on page 2 of your tax return. The amount you entered …
We did not all allow the credit(s) you claimed on page 2 of your tax return. The amount you entered Is not an allowable credit. We have adjusted your tax ret…
Read guideNotice code 674 (Default) — We have changed or didn’t allow the amount of Refundable Education Credit claimed on page 2 of your …
We have changed or didn’t allow the amount of Refundable Education Credit claimed on page 2 of your return. The Social Security Number (SSN) for a qualifying…
Read guideNotice code 750 (Default) — We didn’t allow part or all of your Earned Income Credit on page 2 of your tax return. The informati…
We didn’t allow part or all of your Earned Income Credit on page 2 of your tax return. The information provided shows one or more of the qualifying children …
Read guideNotice code 771 (Default) — 771 1040 771L We changed the amount reported as Net investment Tax, Form 8960 on page 2 of your tax …
771 1040 771L We changed the amount reported as Net investment Tax, Form 8960 on page 2 of your tax return. There was an error computing Part III, line 17, F…
Read guideNotice code 356 (1040-SS) — We changed the amount of tax on line 5 of your Form 1040-SS. There was an error in the transfer of t…
We changed the amount of tax on line 5 of your Form 1040-SS. There was an error in the transfer of the amount from line 18 of your Form 8959, Additional Medi…
Read guideNotice code 751 (Default) — We didn’t allow part or all of your Earned Income Credit on page 2 of your tax return. The informati…
We didn’t allow part or all of your Earned Income Credit on page 2 of your tax return. The information provided shows one or more of the qualifying children …
Read guideNotice code 763 (Default) — We changed the amount claimed as Medical and Dental Expenses on Schedule A, Itemized Deductions. You…
We changed the amount claimed as Medical and Dental Expenses on Schedule A, Itemized Deductions. You used the wrong percentage rate to compute your Medical a…
Read guideNotice code 804 (Default) — Negative deductions may not be claimed on Schedule A. We have deleted the negative entry from Schedu…
Negative deductions may not be claimed on Schedule A. We have deleted the negative entry from Schedule A and added it to the income section of your return.
Read guideNotice code 782 (Default) — We changed the amount of First-Time Homebuyer Credit Repayment included in total tax on page 2 of yo…
We changed the amount of First-Time Homebuyer Credit Repayment included in total tax on page 2 of your tax return. According to our records , you do not owe …
Read guideNotice code 701 (Default) — We didn’t allow your spouse’s exemption and earned income credit (EIC). Your spouse’s Social Securit…
We didn’t allow your spouse’s exemption and earned income credit (EIC). Your spouse’s Social Security Number (SSN) was missing or the last name provided does…
Read guideNotice code 777 (Default) — We changed the amount of your Form 8959, Additional Medicare Tax. There was an error transferring th…
We changed the amount of your Form 8959, Additional Medicare Tax. There was an error transferring the amount from Form 8959 to page 2 of your Form 1040.
Read guideNotice code 781 (Default) — We changed the amount of total statutory credits on page 2 of your tax return because there an error…
We changed the amount of total statutory credits on page 2 of your tax return because there an error in the: Computation of the credit and/or Transfer of t…
Read guideNotice code 348 (1040) — According to our records a repayment installment for the First-Time Homebuyer Credit received when f…
According to our records a repayment installment for the First-Time Homebuyer Credit received when filling your 2008 tax return is due. This repayment instal…
Read guideNotice code 755 (Default) — We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. On line 2 of Form 8941 y…
We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. On line 2 of Form 8941 you reported 25 or more full time equivalent employees for…
Read guideNotice code 770 (Default) — We changed the amount reported as Net investment Tax, Form 8960 on page 2 of your tax return. There …
We changed the amount reported as Net investment Tax, Form 8960 on page 2 of your tax return. There was an error in computing Part III, line 16, Form 8960, N…
Read guideNotice code 806 (Default) — We did not allow the Child Tax Credit or Additional Child Tax Credit for any dependent who did not m…
We did not allow the Child Tax Credit or Additional Child Tax Credit for any dependent who did not meet the substantial presence test. We adjusted your retur…
Read guideNotice code 336 — We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800,…
We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800, General Business Credit. You figured the credit incorrec…
Read guideNotice code 760 (Default) — We did not allow some or all of your claim for Earned Income Credit. You did not provide support for…
We did not allow some or all of your claim for Earned Income Credit. You did not provide support for the statutory wages you reported and we did not consider…
Read guideNotice code 765 (Default) — We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error computing Part II, line 13, Form 8959, …
Read guideNotice code 794 (Default) — We didn’t allow the amount you claimed as Premium Tax Credit on page 2 of your tax return. Form 8962…
We didn’t allow the amount you claimed as Premium Tax Credit on page 2 of your tax return. Form 8962, Premium Tax Credit, was not attached to your tax return.
Read guideNotice code 346 (1040) — We changed the amount claimed as total payments on line 11 of your Form 1040-SS because there was an…
We changed the amount claimed as total payments on line 11 of your Form 1040-SS because there was an error in the addition of the payments section on your ta…
Read guideNotice code 748 (Default) — We didn’t allow your personal exemption on line 6a and Earned Income Credit (EIC) on your tax return…
We didn’t allow your personal exemption on line 6a and Earned Income Credit (EIC) on your tax return. You’re Social Security Number (SSN) or last name doesn’…
Read guideNotice code 783 (Default) — We did not allow your Earned Income Credit on page 2 of your tax return. We could not verify you or …
We did not allow your Earned Income Credit on page 2 of your tax return. We could not verify you or your spouse's age and we could not determine the eligibil…
Read guideNotice code 802 (Default) — We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, becaus…
We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, because you did not claim a dependent exemption for the student…
Read guideNotice code 375 (1040PR) — No le concedimos la cantidad reclamada de la retención del exceso de la contribución del seguro soci…
No le concedimos la cantidad reclamada de la retención del exceso de la contribución del seguro social ó lo dispuesto en la retención del RRTA 1 en la Línea …
Read guideNotice code 756 (Default) — We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. Line 3 of Form 8941 you …
We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. Line 3 of Form 8941 you reported average annual wages paid for more than the amou…
Read guideNotice code 791 (Default) — We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You're not elig…
We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You're not eligible to claim the credit because your household income is…
Read guideNotice code 359 (1040NR- EZ) — We changed the amount of total tax on line 17 of your Form 1040NR-EZ because there was an error addi…
We changed the amount of total tax on line 17 of your Form 1040NR-EZ because there was an error adding lines 15 and 16.
Read guideNotice code 788 (Default) — We changed the amount you claimed as Net Premium Tax Credit on page 2 of your tax return because the…
We changed the amount you claimed as Net Premium Tax Credit on page 2 of your tax return because there was an error on Form 8962, Premium Tax Credit. The err…
Read guideNotice code 789 (Default) — We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax retu…
We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax return because there was an error on Form 8962, Premium Tax C…
Read guideNotice code 346 (1040SS) — We changed the amount claimed as total payments on line 11 on form 1040- SS because there was an err…
We changed the amount claimed as total payments on line 11 on form 1040- SS because there was an error in the addition of the payments section on your tax re…
Read guideNotice code 47 — We changed the amount you claimed as Credit for Small Employer Health Insurance Premiums on Form 380…
We changed the amount you claimed as Credit for Small Employer Health Insurance Premiums on Form 3800, General Business Credit. You figured the credit incorr…
Read guideNotice code 53 — We adjusted your Form 8941, Credit for Small Employer Health Insurance Premiums. On Form 8941, Line …
We adjusted your Form 8941, Credit for Small Employer Health Insurance Premiums. On Form 8941, Line 3 you: reported average annual wages paid for the tax yea…
Read guideNotice code 801 (Default) — We didn't allow the amount claimed as a write-in on page 1 of your tax return. The write-in is not a…
We didn't allow the amount claimed as a write-in on page 1 of your tax return. The write-in is not an allowable adjustment to income.
Read guideNotice code 339 (1040-SS) — We didn’t allow part or all of your additional child tax credit on line 9 of your Form 1040-SS. One …
We didn’t allow part or all of your additional child tax credit on line 9 of your Form 1040-SS. One or more of your children exceeds the age limitation.
Read guideNotice code 03 — Failure to Deposit - We charged a penalty because it appears that you didn’t deposit the correct amo…
Failure to Deposit - We charged a penalty because it appears that you didn’t deposit the correct amounts of tax on time. We used your record of Tax Liability…
Read guideNotice code 22 — There was an error made in your calculation for the tax reported on Schedule E, Tax on Failure to Pa…
There was an error made in your calculation for the tax reported on Schedule E, Tax on Failure to Pay Liquidity Shortfall (Section 4971(f)(1)). Line 4 of Sch…
Read guideNotice code 307 — We cannot allow the amount claimed for the Elderly and Disabled credit from Schedule R. Nonresident …
We cannot allow the amount claimed for the Elderly and Disabled credit from Schedule R. Nonresident aliens are not eligible for this credit. We have adjusted…
Read guideNotice code INV* — We identified an error while processing your tax form. Please call the number on the front of this n…
We identified an error while processing your tax form. Please call the number on the front of this notice to discuss your account with a representative. We a…
Read guideNotice code 09 — Interest - Interest is figured on unpaid tax from the due date of the return to the date of full pay…
Interest - Interest is figured on unpaid tax from the due date of the return to the date of full payment or to the date of this notice.
Read guideNotice code 14 — Hemos encontrado un error en la computación de algunos sueldos de FUTA que se excluyeron de la contr…
Hemos encontrado un error en la computación de algunos sueldos de FUTA que se excluyeron de la contribución estatal para el desempleo, o se pagó fuera de tie…
Read guideNotice code 332 (1040-SS) — We didn’t allow the amount claimed for additional child tax credit on line 9 of your Form 1040-SS be…
We didn’t allow the amount claimed for additional child tax credit on line 9 of your Form 1040-SS because Form(s) 499R-2/W-2PR or other
Read guideNotice code 11 — Failure to Deposit - We charged a penalty because it appears that you didn’t deposit the correct amo…
Failure to Deposit - We charged a penalty because it appears that you didn’t deposit the correct amounts of tax on time. Also, your Record of Federal Tax Lia…
Read guideNotice code 36 — We found an error in the computation of Net estate tax. We found an error in the computation of Net …
We found an error in the computation of Net estate tax. We found an error in the computation of Net estate tax on Page 1, Part II, Line 14.
Read guideNotice code 16 — Please make your check or money order payable to “Department of the Treasury” and send it with this …
Please make your check or money order payable to “Department of the Treasury” and send it with this notice to the local IRS office handling your account. The…
Read guideNotice code 08 — Missing Taxpayer Identifying Number (TIN) - We charge a penalty when you don’t provide a social secu…
Missing Taxpayer Identifying Number (TIN) - We charge a penalty when you don’t provide a social security number (SSN) for yourself, your dependent, or anothe…
Read guideNotice code 345 (1040-SS) — We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on line 8of…
We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on line 8of your Form 1040-SS because Form(s) W- 2AS, W-2CM, W-2GU, …
Read guideNotice code 27 — Hemos encontrado un error en la computación de los pagos exentos. Los salarios de los Oficiales Corp…
Hemos encontrado un error en la computación de los pagos exentos. Los salarios de los Oficiales Corporativos no están exentos de la contribución federal para…
Read guideNotice code 56 — We found an error in the computation of gross GST tax on Line 7. We found an error in the computatio…
We found an error in the computation of gross GST tax on Line 7. We found an error in the computation on Page 1, Part II, Line 2, Total taxable gifts.
Read guideNotice code 355 (Default) — We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error computing Part V, line 24, Form 8959, A…
Read guideNotice code 35 — We did not process your request for a credit for the employer’s share of the Social Security tax (6.…
We did not process your request for a credit for the employer’s share of the Social Security tax (6.2%) on the exempt wages of qualified employees. The total…
Read guideNotice code 24 — We changed your Form 1041, U.S. Income Tax for Estates and Trusts because: · You computed your Alt…
We changed your Form 1041, U.S. Income Tax for Estates and Trusts because: · You computed your Alternative Tax incorrectly, or We computed your tax using…
Read guideNotice code 57 — The amount of cash wages reported on Schedule H, Household Employment Taxes, was not enough to be co…
The amount of cash wages reported on Schedule H, Household Employment Taxes, was not enough to be considered taxable for employment tax purposes. Any Social …
Read guideNotice code 348 (1040-SS) — According to our records an installment payment is due for the First-Time Homebuyer Credit received …
According to our records an installment payment is due for the First-Time Homebuyer Credit received with your 2008 tax return. You did not report the payment…
Read guideNotice code 26 — Hemos encontrado que la cantidad total de los Depósitos de la Contribución Federal que usted reportó…
Hemos encontrado que la cantidad total de los Depósitos de la Contribución Federal que usted reportó durante el año, discrepa de la cantidad que hemos acredi…
Read guideNotice code 67 — We found an error in the computation of the amount on Page 1, Part II, Line 3 - Total.
We found an error in the computation of the amount on Page 1, Part II, Line 3 - Total.
Read guideNotice code 15 — Hemos encontrado un error en la cantidad del ajuste para las “sumas adicionales de las contribucione…
Hemos encontrado un error en la cantidad del ajuste para las “sumas adicionales de las contribuciones del Seguro Social y Medicare.
Read guideNotice code 01 — Delinquent Filing Penalty - A combined penalty has been added because your return was filed late and…
Delinquent Filing Penalty - A combined penalty has been added because your return was filed late and the tax was not paid when due. The penalty is figured at…
Read guideNotice code 06 — El exceso de la retención del impuesto sobre el ingreso debe reclamarse para un período de impuesto …
El exceso de la retención del impuesto sobre el ingreso debe reclamarse para un período de impuesto que termine dentro del mismo año calendario para el cual …
Read guideNotice code 34 — We did not process your request for a credit for the employer’s share of the Social Security tax (6.…
We did not process your request for a credit for the employer’s share of the Social Security tax (6.2%) on the exempt wages of qualified employees. The numbe…
Read guideNotice code 55 — We found an error in the computation of one or more of the following taxes or the totaling of these …
We found an error in the computation of one or more of the following taxes or the totaling of these amounts on Schedule H, Household Employment Taxes. 1. Soc…
Read guideNotice code 353 (1040-SS) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS. There was an error computing Part II, line 13 Form 8959,…
Read guideNotice code 29 — We found an error on Schedule J — Funeral Expenses and Expenses Incurred in Administering Property S…
We found an error on Schedule J — Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims. We found an error on Page 2, Part III, …
Read guideNotice code 72 — We found an error in the computation of the amount on Page 1, Part 2, Line 12.
We found an error in the computation of the amount on Page 1, Part 2, Line 12.
Read guideNotice code 90 — Fill-In Narrative. Note - This Math Error contains fill-in free form text with maximum of 10 lines, …
Fill-In Narrative. Note - This Math Error contains fill-in free form text with maximum of 10 lines, 70 characters per line.
Read guideNotice code 42 — We found an error in the computation of the marital deduction on Schedule A.
We found an error in the computation of the marital deduction on Schedule A.
Read guideNotice code 65 — We found an error in the computation of Line 11, Net GST Tax.
We found an error in the computation of Line 11, Net GST Tax.
Read guideNotice code 11 (940E Z) — We found an error in the computation of your Federal unemployment tax on Part 1, Line 6 of Form 940-…
We found an error in the computation of your Federal unemployment tax on Part 1, Line 6 of Form 940-EZ.
Read guideNotice code 70 — We changed the Net Investment Income Tax on your Form 8960, because there was an error due to: The c…
We changed the Net Investment Income Tax on your Form 8960, because there was an error due to: The computations used for Line 8, Line 11, Line 20, and/or Lin…
Read guideNotice code 002 — We didn’t allow your IRA loss on Line 15b of your tax return. You should claim the IRA loss on Sched…
We didn’t allow your IRA loss on Line 15b of your tax return. You should claim the IRA loss on Schedule A, Itemized Deductions, as a miscellaneous itemized d…
Read guideNotice code 28 — Nosotros no recibimos una respuesta a nuestra solicitud pidiendo información adicional. Por lo tanto…
Nosotros no recibimos una respuesta a nuestra solicitud pidiendo información adicional. Por lo tanto, hemos agregado el salario de todos los oficiales a la s…
Read guideNotice code 37 — We found an error in the computation of the Credit for state death taxes. We found an error in the c…
We found an error in the computation of the Credit for state death taxes. We found an error in the computation of the Credit for state death taxes on Page 1,…
Read guideNotice code 45 — We found an error in the amount of the Orphan Drug Credit applied against your tax.
We found an error in the amount of the Orphan Drug Credit applied against your tax.
Read guideNotice code 004 — We didn’t allow the amount claimed as a deduction for educator expenses on page 1 of your tax return…
We didn’t allow the amount claimed as a deduction for educator expenses on page 1 of your tax return. The deduction is not allowed when you can be claimed as…
Read guideNotice code 58 — We found an error in the subtraction of your employee’s advance earned income credit from your total…
We found an error in the subtraction of your employee’s advance earned income credit from your total Social Security, Medicare, and income tax withheld on Sc…
Read guideNotice code 39 — We found an error when the credit amounts were added on Page 1, Part 2. We found an error in the add…
We found an error when the credit amounts were added on Page 1, Part 2. We found an error in the addition of the credit amounts on Page 1, Part II, Line 13.
Read guideNotice code 64 — We found an error in the computation of Line 3, Taxable estate. We found an error in the computation…
We found an error in the computation of Line 3, Taxable estate. We found an error in the computation of the amount on Page 1, Part II, Line 18 - U.S. Treasur…
Read guideNotice code 18 — The tax reported on Line 11 of Part I did not match the amount reported on Line 4 of Schedule G. Lin…
The tax reported on Line 11 of Part I did not match the amount reported on Line 4 of Schedule G. Line 11 of Part I and line 4 of Schedule G must match exactly.
Read guideNotice code 25 — There was an error made in your calculation for the tax reported on line 2 of Schedule K, Tax on Pro…
There was an error made in your calculation for the tax reported on line 2 of Schedule K, Tax on Prohibited Tax Shelter Transactions (Section 4965). Line 2 o…
Read guideNotice code 44 — We found an error in the computation of tentative tax on Page 1, Part II, Line 5, Tentative tax on t…
We found an error in the computation of tentative tax on Page 1, Part II, Line 5, Tentative tax on the amount on line 2.
Read guideNotice code 80 — We found an error in the computation of the amount on Page 3, Part 4, Line 9.
We found an error in the computation of the amount on Page 3, Part 4, Line 9.
Read guideNotice code 46 — According to our records, you should file as an Estate using Form 1041 instead of filing Form 1040. …
According to our records, you should file as an Estate using Form 1041 instead of filing Form 1040. We transferred the information submitted on your Form 104…
Read guideNotice code 036 — We didn’t allow the household employment taxes on page 2 of your tax return. For tax periods prior t…
We didn’t allow the household employment taxes on page 2 of your tax return. For tax periods prior to 1995, federal employment taxes for household employees,…
Read guideNotice code 75 — We found an error in the computation of Page 1, Part 2, Line 14, Total credits.
We found an error in the computation of Page 1, Part 2, Line 14, Total credits.
Read guideNotice code 49 — We adjusted your Form 8941, Credit for Small Employer Health Insurance Premiums. On Form 8941, Line …
We adjusted your Form 8941, Credit for Small Employer Health Insurance Premiums. On Form 8941, Line 2 you reported 25 or more full-time equivalent employees …
Read guideNotice code 015 — We refigured your return without applying your nontaxable use of undyed kerosene for use in trains (…
We refigured your return without applying your nontaxable use of undyed kerosene for use in trains (Line 4b) and/or certain intercity and local buses (Line 4…
Read guideNotice code 026 — We didn’t allow the amount claimed as a Schedule D carryover loss on page 1 of your tax return. You …
We didn’t allow the amount claimed as a Schedule D carryover loss on page 1 of your tax return. You must file a Schedule D to claim a carryover loss from a p…
Read guideNotice code 76 — The amount claimed as prepaid tax with the extension of time to file on Page 1, Part 2, Line 18 was …
The amount claimed as prepaid tax with the extension of time to file on Page 1, Part 2, Line 18 was incorrect.
Read guideNotice code 757 (Default) — We changed the amount of First-Time Homebuyer Credit Repayment included in the total tax on page 2 o…
We changed the amount of First-Time Homebuyer Credit Repayment included in the total tax on page 2 of your tax return. According to our records you do not ow…
Read guideNotice code 052 — We changed the amount claimed as investment credit. An error was made in limiting your investment cr…
We changed the amount claimed as investment credit. An error was made in limiting your investment credit.
Read guideNotice code 359Z (1040NR-EZ) — We changed the amount of total tax on line 17 of your Form 1040NR-EZ because there was an error addi…
We changed the amount of total tax on line 17 of your Form 1040NR-EZ because there was an error adding lines 15 and 16.
Read guideNotice code 290 (Default) — We didn’t allow the amount claimed as Earned Income Credit on your tax return because you
We didn’t allow the amount claimed as Earned Income Credit on your tax return because you
Read guideNotice code INV* (Default) — Nosotros hemos descubrido un error en su Forma 1040-PR. “Para mas información sobre su cuenta, o si …
Nosotros hemos descubrido un error en su Forma 1040-PR. “Para mas información sobre su cuenta, o si tiene preguntas, favor de llamar a nuestra area de Servic…
Read guideNotice code 013 — We removed the amount claimed for household employment taxes. A negative amount cannot be entered fo…
We removed the amount claimed for household employment taxes. A negative amount cannot be entered for household employment taxes.
Read guideNotice code 033 — It appears you owe tax based on the filing of Form 8615. We have determined your tax by using the ta…
It appears you owe tax based on the filing of Form 8615. We have determined your tax by using the tax rate schedules, which reflects the minimum amount of ta…
Read guideNotice code 150 (Default) — We changed the amount of other expenses claimed on Schedule A, Itemized Deductions. Some or all of y…
We changed the amount of other expenses claimed on Schedule A, Itemized Deductions. Some or all of your other expenses claimed as itemized deductions
Read guideNotice code 007 — We didn’t allow the amount claimed as a deduction for disability income exclusion on page 1 of Form …
We didn’t allow the amount claimed as a deduction for disability income exclusion on page 1 of Form 1040. This deduction may only be claimed for tax years 19…
Read guideNotice code 032 — We changed the amount claimed as taxable income because it was figured incorrectly using the Schedul…
We changed the amount claimed as taxable income because it was figured incorrectly using the Schedule Q computation.
Read guideNotice code 164 (Default) — We didn’t allow the amount claimed as alimony paid on page 1 of your tax return because the alimony …
We didn’t allow the amount claimed as alimony paid on page 1 of your tax return because the alimony was paid to the spouse that was claimed as an exemption o…
Read guideNotice code 175 (Default) — We changed the adjusted gross income on page 1 of your tax return because it was figured incorrectly…
We changed the adjusted gross income on page 1 of your tax return because it was figured incorrectly.
Read guideNotice code 025 — We changed the amount claimed as foreign tax credit. The error was in the: Computation of the tax …
We changed the amount claimed as foreign tax credit. The error was in the: Computation of the tax on Form 1116, Foreign Tax Credit, and/or Transfer of the …
Read guideNotice code 180 (Default) — We changed the amount claimed as total gifts to charity on your Schedule A, Itemized Deductions, bec…
We changed the amount claimed as total gifts to charity on your Schedule A, Itemized Deductions, because it was figured incorrectly or the amount was not lim…
Read guideNotice code 160 (Default) — We didn’t allow the amount claimed as a deductible part of self-employment tax on page 1 of your tax…
We didn’t allow the amount claimed as a deductible part of self-employment tax on page 1 of your tax return because no self-employment tax was reported on Sc…
Read guideNotice code 187 (Default) — We changed the amount claimed as total itemized deductions on page 2 of your Form 1040 because there…
We changed the amount claimed as total itemized deductions on page 2 of your Form 1040 because there was an error on Schedule A, Itemized Deductions. The err…
Read guideNotice code 035 — We found an error in the computation of your Credit for Small Employer Health Insurance Premiums on …
We found an error in the computation of your Credit for Small Employer Health Insurance Premiums on Form 8941 or you do not qualify for the credit.
Read guideNotice code 028 — We included the amount of capital gain distributions from Form 2439, Notice to Shareholder of Undist…
We included the amount of capital gain distributions from Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains. These distributions shou…
Read guideNotice code 157 (Default) — We changed the amount claimed as Archer MSA deduction from Form 8853, Archer MSAs and Long Term Care…
We changed the amount claimed as Archer MSA deduction from Form 8853, Archer MSAs and Long Term Care Insurance Contracts, reported on page 1 of your tax retu…
Read guideNotice code 169 (Default) — We didn’t allow the adjusted amount claimed as jury duty pay on page 1 of your tax return because it…
We didn’t allow the adjusted amount claimed as jury duty pay on page 1 of your tax return because it wasn’t included in the income section of your tax return.
Read guideNotice code 005 — We didn’t allow the amount claimed as a deduction for a fee-basis official on page 1 of your Form 10…
We didn’t allow the amount claimed as a deduction for a fee-basis official on page 1 of your Form 1040. This deduction may only be claimed for tax years 1987…
Read guideNotice code 022 — We have removed your negative entry for tax from Schedule A and entered it as income on Line 21 of y…
We have removed your negative entry for tax from Schedule A and entered it as income on Line 21 of your tax return. Recoveries of tax are considered income.
Read guideNotice code 155 (Default) — We changed the amount claimed as tuition and fees deduction on page 1 of your tax return. The amount…
We changed the amount claimed as tuition and fees deduction on page 1 of your tax return. The amount claimed was more than the maximum allowable amount based…
Read guideNotice code 182 (Default) — We changed the amount claimed as casualty and theft losses on your Schedule A, Itemized Deductions. …
We changed the amount claimed as casualty and theft losses on your Schedule A, Itemized Deductions. There was an error on Form 4684, Casualties and Thefts. T…
Read guideNotice code 023 — We have removed your negative entry for interest from Schedule A and entered it as income on Line 8A…
We have removed your negative entry for interest from Schedule A and entered it as income on Line 8A of your tax return. Recoveries of interest are considere…
Read guideNotice code 177 (Default) — We changed the amount claimed as medical and dental expenses on your Schedule A, Itemized Deduc-tion…
We changed the amount claimed as medical and dental expenses on your Schedule A, Itemized Deduc-tions, because it was figured incorrectly.
Read guideNotice code 185 (Default) — We changed your Schedule A, Itemized Deductions. Some or all of your other miscellaneous deductions …
We changed your Schedule A, Itemized Deductions. Some or all of your other miscellaneous deductions claimed on your Schedule A were subject to the 2% limitat…
Read guideNotice code 200 (Default) — We changed your total exemption amount on page 2 of your tax return because there was an error in th…
We changed your total exemption amount on page 2 of your tax return because there was an error in the: - number of exemptions provided on lines 6a - 6d and/o…
Read guideNotice code 037 — We changed the amount reported as household employment taxes on page 2 of your tax return because of…
We changed the amount reported as household employment taxes on page 2 of your tax return because of an error on Schedule H, Household Employment Tax. The ad…
Read guideNotice code 051 — We changed the amount claimed as wages on your tax return to reflect the amount shown in box 2 of yo…
We changed the amount claimed as wages on your tax return to reflect the amount shown in box 2 of your Form(s) W-2.
Read guideNotice code 188 (Default) — We changed the amount claimed as standard deduction on page 2 of your tax return. We used the total …
We changed the amount claimed as standard deduction on page 2 of your tax return. We used the total deductions reported on Schedule A, Itemized Deductions, a…
Read guideNotice code 189 (Default) — We changed the amount claimed as a standard deduction on page 2 of your tax return. We used the tota…
We changed the amount claimed as a standard deduction on page 2 of your tax return. We used the total deductions reported on Schedule A, Itemized Deductions,…
Read guideNotice code 045 — We didn’t allow the amount claimed as diesel-powered highway vehicle credit you reported on your For…
We didn’t allow the amount claimed as diesel-powered highway vehicle credit you reported on your Form 1040. This credit was repealed effective August 20, 1996.
Read guideNotice code 162 (Default) — We changed the amount of total tax on page 2 of your tax return. The error was in the: Computation o…
We changed the amount of total tax on page 2 of your tax return. The error was in the: Computation of the total amount in Part III, Form 8889, Income and Add…
Read guideNotice code 184 (Default) — We changed your gambling losses claimed on your Schedule A, Itemized Deductions, to equal your gam-b…
We changed your gambling losses claimed on your Schedule A, Itemized Deductions, to equal your gam-bling winnings. You must report the full amount of your wi…
Read guideNotice code 204 (Default) — We didn’t allow the exemption for your spouse on page 1 of your Form 1040. You can’t use Single or H…
We didn’t allow the exemption for your spouse on page 1 of your Form 1040. You can’t use Single or Head of Household filing status and claim your spouse as a…
Read guideNotice code 208 (Default) — We changed the amount of taxable income because there was an error in the subtraction of your exempt…
We changed the amount of taxable income because there was an error in the subtraction of your exemption or combined standard deduction/exemption amount.
Read guideNotice code 214 (Default) — We changed the tax on page 2 of your tax return because there was an error transferring the amount f…
We changed the tax on page 2 of your tax return because there was an error transferring the amount from your Form 8615, Tax for Certain Children Who have Inv…
Read guideNotice code 215 (Default) — We changed the tax on page 2 of your tax return. Your child’s investment income was less than the mi…
We changed the tax on page 2 of your tax return. Your child’s investment income was less than the minimum amount; therefore, you are not required to file For…
Read guideNotice code 234 (Default) — We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your tax return. The Social Security Number, Employer Identif…
Read guideNotice code 213 (Default) — We refigured your tax on page 2 of your tax return using the tax table, tax rate schedules, or capit…
We refigured your tax on page 2 of your tax return using the tax table, tax rate schedules, or capital gains tax computation. We were unable to compute your …
Read guideNotice code 203 (Default) — We increased the number of exemptions on your tax return and lowered your tax. You indicated that yo…
We increased the number of exemptions on your tax return and lowered your tax. You indicated that you and/or your spouse were claimed on another person’s tax…
Read guideNotice code 221 (Default) — We refigured your tax on page 2 of your tax return without your child’s investment income tax from F…
We refigured your tax on page 2 of your tax return without your child’s investment income tax from Form 8615, Tax for Certain Children Who Have Investment In…
Read guideNotice code 242 (Default) — We didn’t allow part or all of the amount claimed as education credits on page 2 of your tax return …
We didn’t allow part or all of the amount claimed as education credits on page 2 of your tax return from Form 8863, Education Credits (American Opportunity a…
Read guideNotice code 231 (Default) — We didn’t allow part or all, of the amount claimed as foreign tax credit on page 2 of your tax retur…
We didn’t allow part or all, of the amount claimed as foreign tax credit on page 2 of your tax return. Foreign tax credit is limited to the total amount of y…
Read guideNotice code 229 (Default) — We changed the amount of alternative minimum tax on page 2 of your tax return. There was an error in…
We changed the amount of alternative minimum tax on page 2 of your tax return. There was an error in the computation of Form 6251, Alternative Minimum Tax-In…
Read guideNotice code 272 (Default) — We changed the amount of self-employment tax on page 2 of your tax return. Based on the information …
We changed the amount of self-employment tax on page 2 of your tax return. Based on the information you reported, you don’t qualify to use the optional metho…
Read guideNotice code 281 (Default) — We changed the amount of total tax on page 2 of your tax return to exclude the refundable interest f…
We changed the amount of total tax on page 2 of your tax return to exclude the refundable interest from Form 8697, Interest Under the Look-Back Method for Co…
Read guideNotice code 442 (Default) — You did not reply to our request for a copy of your green card and signed declaration. We have adjus…
You did not reply to our request for a copy of your green card and signed declaration. We have adjusted your return accordingly.
Read guideNotice code 279 (Default) — We changed the household employment taxes on page 2 of your tax return. The amount of cash wages rep…
We changed the household employment taxes on page 2 of your tax return. The amount of cash wages reported on Schedule H, Household Employment Taxes, for your…
Read guideNotice code 285E (1040EZ) — We changed the amount claimed as Earned Income Credit (EIC) on line 8a of your Form 1040EZ. The amou…
We changed the amount claimed as Earned Income Credit (EIC) on line 8a of your Form 1040EZ. The amount claimed as EIC was figured or entered incorrectly on y…
Read guideNotice code 297 (Default) — We changed the amount claimed as total payments on your tax return because there was an error in the…
We changed the amount claimed as total payments on your tax return because there was an error in the addition of the payments section.
Read guideNotice code 220 (Default) — We refigured your tax on page 2 of your tax return using the tax table, tax rate schedules, or capit…
We refigured your tax on page 2 of your tax return using the tax table, tax rate schedules, or capital gains tax computations. Because of an error on another…
Read guideNotice code 241 (Default) — We computed the amount of credit on Schedule R, Credit for the Elderly or the Disabled, for you and …
We computed the amount of credit on Schedule R, Credit for the Elderly or the Disabled, for you and changed page 2 of your tax return.
Read guideNotice code 266 (Default) — We changed the total credits on page 2 of your tax return. Some credits are limited to the differenc…
We changed the total credits on page 2 of your tax return. Some credits are limited to the difference between your tax before credits and tentative minimum t…
Read guideNotice code 274 (Default) — We changed the amount of Social Security and Medicare tax on tip income not reported to employer on …
We changed the amount of Social Security and Medicare tax on tip income not reported to employer on page 2 of your tax return. There was an error on Form 413…
Read guideNotice code 233 (Default) — We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your tax return. To qualify for this credit, earned income mu…
Read guideNotice code 253 (Default) — We changed the amount of Mortgage Interest Credit, Adoption Credit, or District of Columbia First-Ti…
We changed the amount of Mortgage Interest Credit, Adoption Credit, or District of Columbia First-Time Homebuyer’s Credit on page 2 of your tax return becaus…
Read guideNotice code 267 (Default) — We changed the total credits on page 2 of your tax return. Some credits are limited to the differenc…
We changed the total credits on page 2 of your tax return. Some credits are limited to the difference between your tax before credits and Tentative Minimum T…
Read guideNotice code 293E (1040EZ) — We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ. You or yo…
We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ. You or your spouse must be at least 25, but less than 65 years old…
Read guideNotice code 251 (Default) — We didn’t allow part or all of your child tax credit and/or additional child tax credit on page 2 of…
We didn’t allow part or all of your child tax credit and/or additional child tax credit on page 2 of your tax return. One or more of your children exceeds th…
Read guideNotice code 248 (Default) — We didn’t allow the amount claimed as Credit for Child & Dependent Care Expenses. The name and Socia…
We didn’t allow the amount claimed as Credit for Child & Dependent Care Expenses. The name and Social Security Number or Individual Taxpayer Identification N…
Read guideNotice code 252 (Default) — We changed the amount claimed as child tax credit on page 2 of your tax return because no amount was…
We changed the amount claimed as child tax credit on page 2 of your tax return because no amount was entered or the amount entered was incorrect based on the…
Read guideNotice code 282 (Default) — We changed the amount of total tax on page 2 of your tax return because there was an addition error.
We changed the amount of total tax on page 2 of your tax return because there was an addition error.
Read guideNotice code 232 (Default) — We changed the amount claimed as credit for Child and Dependent Care expenses on page 2 of your tax …
We changed the amount claimed as credit for Child and Dependent Care expenses on page 2 of your tax return. There was an error on Form 2441, Child and Depend…
Read guideNotice code 239 (Default) — We didn’t allow the amount claimed as child and dependent care expenses on page 2 of your tax return…
We didn’t allow the amount claimed as child and dependent care expenses on page 2 of your tax return. You’re not eligible to claim child and dependent care e…
Read guideNotice code 273 (Default) — We removed the self-employment tax on page 2 of your tax return. Your net earnings were less than $4…
We removed the self-employment tax on page 2 of your tax return. Your net earnings were less than $400; therefore, they are not subject to self- employment tax.
Read guideNotice code 285 (Default) — We changed the amount claimed as Earned Income Credit (EIC) on your tax return. The amount claimed a…
We changed the amount claimed as Earned Income Credit (EIC) on your tax return. The amount claimed as EIC was figured or entered incorrectly on your tax return.
Read guideNotice code 243 (Default) — We changed the amount claimed as education credits on page 2 of your tax return because there was an…
We changed the amount claimed as education credits on page 2 of your tax return because there was an error on Form 8863, Education Credits (American Opportun…
Read guideNotice code 1040s (1040s) — We changed the amount of self-employment tax on line 57 of your Form 1040. Based on the information …
We changed the amount of self-employment tax on line 57 of your Form 1040. Based on the information you reported, you don’t qualify to use the optional metho…
Read guideNotice code 268 (Default) — We changed the amount of self-employment tax on page 2 of your tax return because there was an error…
We changed the amount of self-employment tax on page 2 of your tax return because there was an error on Schedule SE, Self-Employment Tax. The error was in th…
Read guideNotice code 311 (Default) — We transferred the information from the tax form you filed and processed it as a Form 1040NR because…
We transferred the information from the tax form you filed and processed it as a Form 1040NR because certain items reported on your tax return require you to…
Read guideNotice code 265 (Default) — We changed the amount on page 2 of your tax return because there was an error in the subtraction of …
We changed the amount on page 2 of your tax return because there was an error in the subtraction of your credits from your tax.
Read guideNotice code 286 (Default) — We didn’t allow the amount claimed as Earned Income Credit (EIC) on page 2 of your tax return.
We didn’t allow the amount claimed as Earned Income Credit (EIC) on page 2 of your tax return.
Read guideNotice code 270 (Default) — We changed the amount of self-employment tax on page 2 of your tax return. There was an error in the…
We changed the amount of self-employment tax on page 2 of your tax return. There was an error in the transfer of net farm profit or loss from Schedule F, Pro…
Read guideNotice code 302 (Default) — We changed the amount of tax shown on your return. If you claimed the foreign earned income exclusio…
We changed the amount of tax shown on your return. If you claimed the foreign earned income exclusion, housing exclusion or housing deduction on Form 2555/25…
Read guideNotice code 290E (1040EZ) — We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ because yo…
We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ because you indicated you were claimed as a dependent on another pe…
Read guideNotice code 292 (Default) — We computed your Earned Income Credit on page 2 of your tax return. The child or children listed on …
We computed your Earned Income Credit on page 2 of your tax return. The child or children listed on your tax return may qualify you for a larger credit. If t…
Read guideNotice code 304 (Default) — You can’t exclude more than the allowable amount of foreign earned income on Form 2555/2555-EZ. We h…
You can’t exclude more than the allowable amount of foreign earned income on Form 2555/2555-EZ. We have changed your tax return accordingly.
Read guideNotice code 330S (1040SS) — We changed the amount of self-employment tax on line 3 of your Form 1040-SS because there was an err…
We changed the amount of self-employment tax on line 3 of your Form 1040-SS because there was an error on page 4, Self-Employment Tax. The error was in the: …
Read guideNotice code 276 (Default) — We changed the amount claimed as advance earned income credit payments on page 2 of your tax return.…
We changed the amount claimed as advance earned income credit payments on page 2 of your tax return. The advance earned income credit payments reported didn’…
Read guideNotice code 296 (Default) — We changed the amount claimed as other payments on page 2 of your tax return because there was an er…
We changed the amount claimed as other payments on page 2 of your tax return because there was an error on Form 4136, Credit for Federal Tax Paid on Fuels. T…
Read guideNotice code 313N — We didn’t allow the amount claimed as Foreign Tax Credit on line 46 of your Form 1040NR. Form 1116, …
We didn’t allow the amount claimed as Foreign Tax Credit on line 46 of your Form 1040NR. Form 1116, Foreign Tax Credit, was incomplete or not attached to you…
Read guideNotice code 335 (Default) — We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2 of …
We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2 of your tax return because there was an error on Form 8936, …
Read guideNotice code 280 (Default) — We changed the amount of household employment taxes on page 2 of your tax return because there was a…
We changed the amount of household employment taxes on page 2 of your tax return because there was an error on Schedule H, Household Employment Taxes. The er…
Read guideNotice code 313 (Default) — We didn’t allow the amount claimed as Foreign Tax Credit on page 2 of your tax return. Form 1116, Fo…
We didn’t allow the amount claimed as Foreign Tax Credit on page 2 of your tax return. Form 1116, Foreign Tax Credit, was incomplete or not attached to your …
Read guideNotice code 348E (1040EZ) — According to our records an installment payment is due for the First-Time Homebuyer Credit received …
According to our records an installment payment is due for the First-Time Homebuyer Credit received with your 2008 tax return. You did not report the payment…
Read guideNotice code 348S (1040SS) — According to our records an installment payment is due for the First-Time Homebuyer Credit received …
According to our records an installment payment is due for the First-Time Homebuyer Credit received with your 2008 tax return. You did not report the payment…
Read guideNotice code 297E (1040EZ) — We changed the amount claimed as total payments on line 9 of your Form 1040EZ because there was an e…
We changed the amount claimed as total payments on line 9 of your Form 1040EZ because there was an error in the addition of the payments section on your tax …
Read guideNotice code 321 (Default) — Dual Status taxpayers cannot file a joint tax return. Based on the information on your return, you a…
Dual Status taxpayers cannot file a joint tax return. Based on the information on your return, you are making an election to be taxed as a resident alien for…
Read guideNotice code 338 (Default) — We changed the amount claimed as qualified electric vehicle credit on Form 3800, General Business Cr…
We changed the amount claimed as qualified electric vehicle credit on Form 3800, General Business Credit. You figured the credit in error or transferred it i…
Read guideNotice code 353N (1040NR) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 60a of your Form 1040NR…
We changed the amount reported as Additional Medicare Tax, Form 8959 on line 60a of your Form 1040NR. There was an error computing Part II, line 13 Form 8959…
Read guideNotice code 329 (Default) — We changed the amount of total tax on page 1 of your tax return because there was an addition error.
We changed the amount of total tax on page 1 of your tax return because there was an addition error.
Read guideNotice code 331S (1040SS) — We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on llin…
We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on lline 8 of your, Form 1040-SS due to a computation error.
Read guideNotice code 330 (Default) — We changed the amount of self- employment tax on page 1 of your tax return because there was an er…
We changed the amount of self- employment tax on page 1 of your tax return because there was an error on Self- Employment Tax. The error was in the:Computa…
Read guideNotice code 334N (1040NR) — We changed the amount claimed as alternative motor vehicle credit on Form 3800, General Business Cre…
We changed the amount claimed as alternative motor vehicle credit on Form 3800, General Business Credit. You figured the credit in error or transferred it in…
Read guideNotice code 294 (Default) — We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on page…
We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on page 2 of your tax return due to a computation error.
Read guideNotice code 308 (Default) — You transferred your foreign earned income exclusion, housing exclusion or housing deduction incorre…
You transferred your foreign earned income exclusion, housing exclusion or housing deduction incorrectly from Form 2555/2555-EZ to your Form 1040, page 1. We…
Read guideNotice code 334 (Default) — We changed the amount claimed as alternative motor vehicle credit on Form 3800, General Business Cre…
We changed the amount claimed as alternative motor vehicle credit on Form 3800, General Business Credit. You figured the credit in error or transferred it in…
Read guideNotice code 347 (Default) — Information provided to the IRS indicates that you are not eligible to claim the Health Coverage Tax…
Information provided to the IRS indicates that you are not eligible to claim the Health Coverage Tax Credit. Eligibility is determined through either your st…
Read guideNotice code 298 (Default) — We removed the amount of state tax reported on your federal tax return. State income taxes are not c…
We removed the amount of state tax reported on your federal tax return. State income taxes are not collected by the Internal Revenue Service. For payment of …
Read guideNotice code 333N (1040NR) — We changed the amount claimed as alternative motor vehicle credit on line 51 of your Form 1040NR bec…
We changed the amount claimed as alternative motor vehicle credit on line 51 of your Form 1040NR because there was an error on Form 8910, Alternative Motor V…
Read guideNotice code 340N (1040NR) — We did not allow the Child tax credit Form 1040NR line 49 or Additional child tax credit Form 1040NR…
We did not allow the Child tax credit Form 1040NR line 49 or Additional child tax credit Form 1040NR line 64 for any dependent who did not meet the substanti…
Read guideNotice code 348P (1040PR) — Según nuestros registros, se debe un plazo de reintegro por el Crédito por la Compra de la Primera V…
Según nuestros registros, se debe un plazo de reintegro por el Crédito por la Compra de la Primera Vivienda que recibió usted al presentar su declaración de …
Read guideNotice code 305 (Default) — You figured the amount on Form 2555/2555-EZ incorrectly. We have changed your tax return accordingly…
You figured the amount on Form 2555/2555-EZ incorrectly. We have changed your tax return accordingly.
Read guideNotice code 337N (1040NR) — We changed the amount claimed as qualified electric vehicle credit on line 51 of your Form 1040NR be…
We changed the amount claimed as qualified electric vehicle credit on line 51 of your Form 1040NR because there was an error on Form 8834, Qualified Electric…
Read guideNotice code 346S (1040SS) — We changed the amount claimed as total payments on line 11 of Form 1040-SS because there was an erro…
We changed the amount claimed as total payments on line 11 of Form 1040-SS because there was an error in the addition of the payments section on your tax ret…
Read guideNotice code 352S (1040-SS) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS. There was an error computing Part I, line 7, Form 8959, …
Read guideNotice code 329S (1040SS) — We changed the amount of total tax on line 6 of your Form 1040-SS because there was an error adding …
We changed the amount of total tax on line 6 of your Form 1040-SS because there was an error adding lines 3 through 5.
Read guideNotice code 326 (Default) — You transferred your tax due on income not effectively connected to a U.S. trade or business incorre…
You transferred your tax due on income not effectively connected to a U.S. trade or business incorrectly from your Form 1040NR, page 4, to your Form 1040NR, …
Read guideNotice code 339 (Default) — We didn’t allow part or all of your additional child tax credit on page 1 of your tax return. One or…
We didn’t allow part or all of your additional child tax credit on page 1 of your tax return. One or more of your children exceeds the age limitation.
Read guideNotice code 348 (Default) — According to our records a repayment installment for the First-Time Homebuyer Credit received when f…
According to our records a repayment installment for the First-Time Homebuyer Credit received when filing your 2008 tax return is due. This repayment install…
Read guideNotice code 333 (Default) — We changed the amount claimed as alternative motor vehicle credit on page 2 of your tax return becau…
We changed the amount claimed as alternative motor vehicle credit on page 2 of your tax return because there was an error on Form 8910, Alternative Motor Veh…
Read guideNotice code 353S (1040-SS) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS. There was an error computing Part II, line 13 Form 8959,…
Read guideNotice code 356P (1040-PR) — Cambiamos la cantidad de la contribución en la línea 5 de su Formulario 1040-PR. Hubo un error al tr…
Cambiamos la cantidad de la contribución en la línea 5 de su Formulario 1040-PR. Hubo un error al trasferir la cantidad de la línea 18 de su Formulario 8959,…
Read guideNotice code 449N (1040NR) — We changed the amount of taxable income on Line 41 of your Form 1040NR because the exemption amount …
We changed the amount of taxable income on Line 41 of your Form 1040NR because the exemption amount on Line 40 was subtracted incorrectly from Line 39.
Read guideNotice code 340P (1040-PR) — No le aceptamos el Crédito Tributario Adicional por Hijos, de la línea 9 del Formulario 1040-PR para…
No le aceptamos el Crédito Tributario Adicional por Hijos, de la línea 9 del Formulario 1040-PR para ningún dependiente que no cumplió el requisito de presen…
Read guideNotice code 346 (Default) — We changed the amount claimed as total payments on your tax return because there was an error in the…
We changed the amount claimed as total payments on your tax return because there was an error in the addition of the payments section.
Read guideNotice code 359 (Default) — We changed the amount of total tax on page 1 of your tax return because there was an addition error.…
We changed the amount of total tax on page 1 of your tax return because there was an addition error. Corregimos la cantidad total de la contribución en la pá…
Read guideNotice code 369 (Default) — We didn’t allow part or all of your additional child tax credit on page 1 of your tax return. One or…
We didn’t allow part or all of your additional child tax credit on page 1 of your tax return. One or more of your children exceeds the age limitation. No le …
Read guideNotice code 336N (1040NR) — We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800,…
We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800, General Business Credit. You figured the credit in error…
Read guideNotice code 353 (Default) — We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error computing Part II, line 13 Form 8959, A…
Read guideNotice code 355S (1040-SS) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 11 of your Form 1040-SS…
We changed the amount reported as Additional Medicare Tax, Form 8959 on line 11 of your Form 1040-SS. There was an error computing Part V, line 24, Form 8959…
Read guideNotice code 360 (Default) — We changed the amount of self-employment tax on page 1 of your tax return because there was an error…
We changed the amount of self-employment tax on page 1 of your tax return because there was an error on Self-Employment Tax. The error was in the: Computat…
Read guideNotice code 351 (Default) — We transferred the information from the tax form you filed and processed it as a Form 1040 because c…
We transferred the information from the tax form you filed and processed it as a Form 1040 because certain items reported on your tax return require you
Read guideNotice code 361P (1040PR) — Corregimos la cantidad reclamada de la retención en exceso de la contribución del seguro social o lo…
Corregimos la cantidad reclamada de la retención en exceso de la contribución del seguro social o lo dispuesto en la retención del RRTA 1, en la Línea 8 de s…
Read guideNotice code 373 — We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computing Part III, line 17 Form 8960, Net I…
Read guideNotice code 402 (Default) — We cannot allow the exemption for your other dependent(s). Residents of South Korea or Japan cannot …
We cannot allow the exemption for your other dependent(s). Residents of South Korea or Japan cannot claim an exemption for other than self, spouse or child (…
Read guideNotice code 349N (1040NR) — We changed your installment payment of your First- Time Homebuyer Credit on line 59b of Form 1040NR.…
We changed your installment payment of your First- Time Homebuyer Credit on line 59b of Form 1040NR. We changed the payment because: You made an error in t…
Read guideNotice code 368P (1040PR) — We changed the amount of household employment taxes on line 4 of your Form 1040-PR because there was…
We changed the amount of household employment taxes on line 4 of your Form 1040-PR because there was an error on Schedule H, Household Employment Taxes. The …
Read guideNotice code 367P (1040PR) — We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages r…
We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages reported on Schedule H, Household Employment Taxes, for yo…
Read guideNotice code 372N — We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. The…
We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. There was an error computing Part III, line 16 Form 8960, Ne…
Read guideNotice code 352N (1040NR) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 60a of your Form 1040NR…
We changed the amount reported as Additional Medicare Tax, Form 8959 on line 60a of your Form 1040NR. There was an error computing Part I, line 7, Form 8959,…
Read guideNotice code 361 (Default) — We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on page…
We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on page 1 of your tax return due to a computation error. Corregi…
Read guideNotice code 375 (Default) — We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on your tax…
We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on your tax return because Form(s) W-2 was not attached to your tax …
Read guideNotice code 471 (Default) — You didn’t multiply your self-employment earnings by .9235, as shown on Form 1040-SS. We changed you…
You didn’t multiply your self-employment earnings by .9235, as shown on Form 1040-SS. We changed your self-employment tax accordingly.
Read guideNotice code 357N (1040NR) — We changed the amount of Form 8959, Additional Medicare Tax. There was an error transferring the Add…
We changed the amount of Form 8959, Additional Medicare Tax. There was an error transferring the Additional Medicare Tax withheld amount from line 24 of Form…
Read guideNotice code 360P (1040PR) — Corregimos la cantidad de la contribución sobre el trabajo por cuenta propia en la página 3 de su Fo…
Corregimos la cantidad de la contribución sobre el trabajo por cuenta propia en la página 3 de su Forma 1040-PR, porque hubo un error en la página 4, Contrib…
Read guideNotice code 372 — We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computing Part III, line 16 Form 8960, Net I…
Read guideNotice code 390N (1040NR) — We changed the Total Premium Tax Credit amount on line 24 of Form 8962, Premium Tax Credit, because …
We changed the Total Premium Tax Credit amount on line 24 of Form 8962, Premium Tax Credit, because you incorrectly calculated either the annual or monthly s…
Read guideNotice code 357P (1040-PR) — Hemos cambiado la cantidad del Formulario 8959, Additional Medicare Tax (Contribución Adicional al M…
Hemos cambiado la cantidad del Formulario 8959, Additional Medicare Tax (Contribución Adicional al Medicare), en inglés. Hubo un error al transferir la canti…
Read guideNotice code 364N (1040NR) — We changed the amount of Advance Premium Tax Credit Repayment you claimed on line 44 of your Form 10…
We changed the amount of Advance Premium Tax Credit Repayment you claimed on line 44 of your Form 1040NR because there was an error on Form 8962, Premium Tax…
Read guideNotice code 363N (1040NR) — We changed the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR because there…
We changed the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR because there was an error on Form 8962, Premium Tax Credit. The error…
Read guideNotice code 376P (1040PR) — We changed the amount claimed as total payments on your Form 1040-PR because there was an error in t…
We changed the amount claimed as total payments on your Form 1040-PR because there was an error in the addition of the payments section on your tax return. C…
Read guideNotice code 366 (Default) — We changed the amount of household employment taxes on line 4 of your Form 1040-PR. There was an err…
We changed the amount of household employment taxes on line 4 of your Form 1040-PR. There was an error in the computation of one or more of the following tax…
Read guideNotice code 389 (Default) — We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly…
We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly calculated the contribution amount for yourself and/or s…
Read guideNotice code 388 (Default) — We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly…
We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly calculated it in Part 1 - Annual and Monthly Contribution.
Read guideNotice code 404 (Default) — Based on the information you reported, it appears that you didn’t include capital gains from Form 82…
Based on the information you reported, it appears that you didn’t include capital gains from Form 8288- A. We have adjusted your return accordingly.
Read guideNotice code 365 (Default) — We changed the amount of household employment taxes on line 4 of your Form 1040-PR. There was an err…
We changed the amount of household employment taxes on line 4 of your Form 1040-PR. There was an error in the computation of federal unemployment tax on Sche…
Read guideNotice code 373N — We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. The…
We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. There was an error computing Part III, line 17 Form 8960, Ne…
Read guideNotice code 390 (Default) — We changed the Total Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incorre…
We changed the Total Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incorrectly calculated either the annual or monthly section of P…
Read guideNotice code 487 (Default) — You don’t owe self-employment tax when your net earnings from self- employment are less than $434, a…
You don’t owe self-employment tax when your net earnings from self- employment are less than $434, as shown on Form 1040-PR. We changed your self-employment …
Read guideNotice code 368 (Default) — We changed the amount of household employment taxes on line 4 of your Form 1040-PR because there was…
We changed the amount of household employment taxes on line 4 of your Form 1040-PR because there was an error on Schedule H, Household Employment Taxes. The …
Read guideNotice code 384 (Default) — You may not exclude unearned income on Form 2555/2555-EZ. You may be able to reduce your tax by fili…
You may not exclude unearned income on Form 2555/2555-EZ. You may be able to reduce your tax by filing an Amended Tax Return with Form 1116.
Read guideNotice code 376 (Default) — We changed the amount claimed as total payments on your tax return because there was an error in the…
We changed the amount claimed as total payments on your tax return because there was an error in the addition of the payments section on your tax return. Cor…
Read guideNotice code 418 (Default) — You aren’t entitled to the standard deduction when you file Form 1040NR/NR-EZ. We changed your retur…
You aren’t entitled to the standard deduction when you file Form 1040NR/NR-EZ. We changed your return accordingly.
Read guideNotice code 375P (1040PR) — No le concedimos la cantidad reclamada de la retención del exceso de la contribución del seguro soci…
No le concedimos la cantidad reclamada de la retención del exceso de la contribución del seguro social ó lo dispuesto en la retención del RRTA 1 en
Read guideNotice code 389N (1040NR) — We changed the monthly contribution amount on the applicable lines 12c through 23c of Form 8962, Pre…
We changed the monthly contribution amount on the applicable lines 12c through 23c of Form 8962, Premium Tax Credit, because you incorrectly calculated the c…
Read guideNotice code 416 (Default) — The amount of scholarship or fellowship exclusion cannot exceed the amount of scholarship or fellows…
The amount of scholarship or fellowship exclusion cannot exceed the amount of scholarship or fellowship received. We have adjusted your return accordingly.
Read guideNotice code 393 (Default) — Nonresident aliens are exempt from the individual shared responsibility payment (SRP). We adjusted y…
Nonresident aliens are exempt from the individual shared responsibility payment (SRP). We adjusted your return accordingly. Any overpayment will be refunded …
Read guideNotice code 382 (Default) — We didn’t allow part or all of the amount claimed as health coverage tax credit on page 1of your tax…
We didn’t allow part or all of the amount claimed as health coverage tax credit on page 1of your tax return for one of the following reasons: Form 8885 was…
Read guideNotice code 394 (Default) — We didn’t allow the amount claimed as Itemized Deductions because page 3 Form 1040NR was incomplete …
We didn’t allow the amount claimed as Itemized Deductions because page 3 Form 1040NR was incomplete or not attached to your return.
Read guideNotice code 392N (1040NR) — We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium…
We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium Tax Credit. You're not eligible to use the alternative c…
Read guideNotice code 406 (Default) — We disallowed your treaty exemption because you didn’t reply to our request for more information. We…
We disallowed your treaty exemption because you didn’t reply to our request for more information. We have changed your tax return accordingly.
Read guideNotice code 378N — We changed the amount of your Form 8960, Net Investment Income Tax, Individuals, Estates and Trusts.…
We changed the amount of your Form 8960, Net Investment Income Tax, Individuals, Estates and Trusts. There was an error transferring the amount from line 17 …
Read guideNotice code 425 (Default) — Non-resident aliens aren’t required to pay Social Security tax on self- employment income. We have c…
Non-resident aliens aren’t required to pay Social Security tax on self- employment income. We have changed your tax return accordingly.
Read guideNotice code 440 (Default) — We compared the Social Security Number of the primary taxpayer shown on your tax return with records…
We compared the Social Security Number of the primary taxpayer shown on your tax return with records from the Social Security administration. According to th…
Read guideNotice code 493 (Default) — We reduced or disallowed your additional child tax credit because one or more of the children listed…
We reduced or disallowed your additional child tax credit because one or more of the children listed was born after the current tax period. Therefore he/she is
Read guideNotice code 426 (Default) — You figured your total tax incorrectly on income not effectively connected with a U.S. trade or busi…
You figured your total tax incorrectly on income not effectively connected with a U.S. trade or business on Form 1040NR, page 4. We have changed your tax ret…
Read guideNotice code 436 (Default) — Our records indicate that the amount of your Form 8288-A credit is less than you claimed. We have ad…
Our records indicate that the amount of your Form 8288-A credit is less than you claimed. We have adjusted your return accordingly.
Read guideNotice code 429 (Default) — You figured your tax incorrectly on Form 1040NR, page 2, using the tax tables. We refigured your tax…
You figured your tax incorrectly on Form 1040NR, page 2, using the tax tables. We refigured your tax using the 30% (or lower treaty) rate from Form 1040NR, p…
Read guideNotice code 458 (Default) — You did not claim the exemption amount for yourself. We allowed your personal exemption on your retu…
You did not claim the exemption amount for yourself. We allowed your personal exemption on your return.
Read guideNotice code 401 (Default) — We cannot allow the exemption(s) for your other dependent(s). As a non-resident alien, you are only …
We cannot allow the exemption(s) for your other dependent(s). As a non-resident alien, you are only allowed an exemption for yourself. We have adjusted your …
Read guideNotice code 457 (Default) — We changed your total exemption amount because there was an error in the computation of your total e…
We changed your total exemption amount because there was an error in the computation of your total exemption amount. We have adjusted your return accordingly.
Read guideNotice code 478 (Default) — You did not reply to our request for an explanation for the entry for itemized deductions on Form 10…
You did not reply to our request for an explanation for the entry for itemized deductions on Form 1040NR-EZ. We have adjusted your return accordingly.
Read guideNotice code 506 (Default) — We changed the amount claimed as Educator Expenses Deduction on Page 1 of your tax return. The amoun…
We changed the amount claimed as Educator Expenses Deduction on Page 1 of your tax return. The amount claimed was more than the amount allowed based on your …
Read guideNotice code 419 (Default) — We can’t allow itemized deductions against income that is not effectively connected to a U.S. trade …
We can’t allow itemized deductions against income that is not effectively connected to a U.S. trade or business. We have changed your tax return accordingly.
Read guideNotice code 428 (Default) — You figured your tax using an incorrect tax treaty rate. We have changed your tax return accordingly…
You figured your tax using an incorrect tax treaty rate. We have changed your tax return accordingly.
Read guideNotice code 456 (Default) — We did not allow your tax treaty exemption. The maximum amount of time allowed for the treaty articl…
We did not allow your tax treaty exemption. The maximum amount of time allowed for the treaty article you provided has expired.
Read guideNotice code 441 (Default) — We cannot allow your Form 8805 or Form 1042-S credit because the social security number shown on you…
We cannot allow your Form 8805 or Form 1042-S credit because the social security number shown on your Form 1040NR and the credit document do not match. We ha…
Read guideNotice code 427 (Default) — You incorrectly transferred the amount of tax on income not effectively connected with a U.S. trade …
You incorrectly transferred the amount of tax on income not effectively connected with a U.S. trade or business from Form 1040NR, page 4 to page 2. We have a…
Read guideNotice code 437 (Default) — We cannot allow the federal income tax withholding shown on Form 8288-A on your return because the i…
We cannot allow the federal income tax withholding shown on Form 8288-A on your return because the income tax period is prior to the date of transfer reflect…
Read guideNotice code 435 (Default) — We can’t allow the amount you reported as “U.S. Tax Withheld on Dispositions of U.S. Real Property I…
We can’t allow the amount you reported as “U.S. Tax Withheld on Dispositions of U.S. Real Property Interests”. You didn’t attach Form(s) 8288-A and/or 1042-S…
Read guideNotice code 449 (Default) — We changed the amount of taxable income on your tax return because the exemption amount was subtract…
We changed the amount of taxable income on your tax return because the exemption amount was subtracted incorrectly.
Read guideNotice code 408 (Default) — We disallowed your treaty exemption because you didn’t answer question “L” page 5, Form 1040NR or Qu…
We disallowed your treaty exemption because you didn’t answer question “L” page 5, Form 1040NR or Question “J” page 2, Form 1040NR-EZ. We have changed your t…
Read guideNotice code 438 (Default) — We can’t allow the foreign Withholding claimed on your return. We have changed your tax return accor…
We can’t allow the foreign Withholding claimed on your return. We have changed your tax return accordingly.
Read guideNotice code 472 (Default) — You don’t owe self-employment tax when your net earnings from self-employment are less than $434, as…
You don’t owe self-employment tax when your net earnings from self-employment are less than $434, as shown on Form 1040-SS. We changed your self- employment …
Read guideNotice code 474 (Default) — You figured your refund or the amount you owe incorrectly on Form 1040-SS. We changed your self-empl…
You figured your refund or the amount you owe incorrectly on Form 1040-SS. We changed your self-employment tax accordingly.
Read guideNotice code 420 (Default) — You aren’t allowed to itemize deductions when you file Form 1040NR-EZ. We have changed your tax retu…
You aren’t allowed to itemize deductions when you file Form 1040NR-EZ. We have changed your tax return accordingly.
Read guideNotice code 447 (Default) — Your tax rate for gambling winnings paid to nonresident aliens is 30%. We have changed your tax retu…
Your tax rate for gambling winnings paid to nonresident aliens is 30%. We have changed your tax return accordingly.
Read guideNotice code 451Z (1040NR-EZ) — We allowed your personal exemption amount on line 13 of your Form 1040NR-EZ and changed your tax. Yo…
We allowed your personal exemption amount on line 13 of your Form 1040NR-EZ and changed your tax. You indicated that you were claimed on another person’s tax…
Read guideNotice code 486 (Default) — You didn’t multiply your self-employment earnings by .9235, as shown on Form 1040-PR. We changed you…
You didn’t multiply your self-employment earnings by .9235, as shown on Form 1040-PR. We changed your self-employment tax accordingly. Usted no multiplicó su…
Read guideNotice code 448 (Default) — Gambling winnings are exempt from tax due to a U.S. tax treaty with your country of residence. We ha…
Gambling winnings are exempt from tax due to a U.S. tax treaty with your country of residence. We have changed your tax return accordingly.
Read guideNotice code 465N (1040NR) — We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax C…
We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on line 49 and/or Additional Child Tax Credit on li…
Read guideNotice code 483 (Default) — We didn’t allow the amount you claimed as Premium Tax Credit on your tax return. You're not eligible…
We didn’t allow the amount you claimed as Premium Tax Credit on your tax return. You're not eligible to claim the credit because you didn’t claim any exempti…
Read guideNotice code 479 (1040NR-EZ) — Itemized deductions for line 11 should only include state and local income tax paid. Your return has…
Itemized deductions for line 11 should only include state and local income tax paid. Your return has been adjusted accordingly.
Read guideNotice code 463 (Default) — We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of yo…
We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of your Form 1040NR because Schedule 8812, Child Tax Credit wa…
Read guideNotice code 482 (Default) — We didn’t allow the amount you claimed as Premium Tax Credit on your tax return. You're not eligible…
We didn’t allow the amount you claimed as Premium Tax Credit on your tax return. You're not eligible to claim the credit because your household income is gre…
Read guideNotice code 503 (Default) — We changed the adjustments to income on page 1 of your tax return to include expenses from Form 3903…
We changed the adjustments to income on page 1 of your tax return to include expenses from Form 3903, Moving Expenses. Moving expenses can't be claimed as an…
Read guideNotice code 521 (Default) — We changed the amount claimed on page 2 of your tax return because there was an error on Form 5695, …
We changed the amount claimed on page 2 of your tax return because there was an error on Form 5695, Residential Energy Credits. The error was in: The compu…
Read guideNotice code 476 (Default) — Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s name and/…
Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s name and/or TIN were invalid.
Read guideNotice code 478 (1040NR-EZ) — You did not reply to our request for an explanation for the entry on line 11 of Form 1040NR-EZ. We h…
You did not reply to our request for an explanation for the entry on line 11 of Form 1040NR-EZ. We have adjusted your return accordingly.
Read guideNotice code 527 (Default) — We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800,…
We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800, General Business Credit. You figured the credit incorrec…
Read guideNotice code 551 (Default) — We didn’t allow the amount claimed as moving expenses on page 1 of your tax return because Form 3903…
We didn’t allow the amount claimed as moving expenses on page 1 of your tax return because Form 3903/3903F was incomplete or not attached to your tax return.
Read guideNotice code 481 (Default) — We didn’t allow the amount you claimed as Premium Tax Credit on your tax return. You’re not eligible…
We didn’t allow the amount you claimed as Premium Tax Credit on your tax return. You’re not eligible to claim the credit because your filing status is marrie…
Read guideNotice code 477 (Default) — We can’t allow the additional child tax credit you claimed. You must have three or more qualifying c…
We can’t allow the additional child tax credit you claimed. You must have three or more qualifying children to claim the credit. We have adjusted your return…
Read guideNotice code 533 (Default) — We didn’t allow the amount claimed as rate reduction
We didn’t allow the amount claimed as rate reduction
Read guideNotice code 512 (Default) — We changed the amount claimed as Tuition and Fees deduction on page 1 of your Form 1040. There was a…
We changed the amount claimed as Tuition and Fees deduction on page 1 of your Form 1040. There was an error in the computation of Form 8917, Tuition and Fees…
Read guideNotice code 547 (Default) — We changed the amount claimed as child tax and/or additional child tax credit on page 2 of your 2003…
We changed the amount claimed as child tax and/or additional child tax credit on page 2 of your 2003 tax return because: No amount was entered, and/or Th…
Read guideNotice code 481N (1040NR) — We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. You’re …
We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. You’re not eligible to claim the credit because your filing stat…
Read guideNotice code 497 (Default) — You don't owe self-employment tax when your net earnings from self-employment are less than $400, af…
You don't owe self-employment tax when your net earnings from self-employment are less than $400, after multiplying by .9235, as shown on Form 1040PR, line 4…
Read guideNotice code 568 (Default) — We didn’t allow the amount claimed as education credits on page 2 of your tax return. Form 8863, Edu…
We didn’t allow the amount claimed as education credits on page 2 of your tax return. Form 8863, Education Credits (American Opportunity and Lifetime Learnin…
Read guideNotice code 492 (Default) — We can’t allow the additional child tax credit you claimed. You must have three or more qualifying c…
We can’t allow the additional child tax credit you claimed. You must have three or more qualifying children to claim the credit. We have adjusted your return…
Read guideNotice code 485 (Default) — You don’t qualify to use the optional method on Form 1040-PR. We changed your self-employment tax ac…
You don’t qualify to use the optional method on Form 1040-PR. We changed your self-employment tax accordingly. Usted no califica para usar el método opcional…
Read guideNotice code 541 (Default) — We didn’t allow part or all of the amount claimed as Earned Income Credit on your tax return because…
We didn’t allow part or all of the amount claimed as Earned Income Credit on your tax return because you didn’t provide the source of your nontaxable earned …
Read guideNotice code 552 (Default) — We didn’t allow the amount claimed as casualty or theft losses on Schedule A, Itemized Deductions, b…
We didn’t allow the amount claimed as casualty or theft losses on Schedule A, Itemized Deductions, because Form 4684, Casualties and Theft Losses, was incomp…
Read guideNotice code 480N (1040NR) — We changed the amount claimed as total itemized deductions on line 38 of your Form 1040NR because th…
We changed the amount claimed as total itemized deductions on line 38 of your Form 1040NR because there was an error on Schedule A, Itemized Deductions. The …
Read guideNotice code 495 (Default) — You don't qualify to use the optional method on Form 1040PR. Usted no reúne los requisitos para el u…
You don't qualify to use the optional method on Form 1040PR. Usted no reúne los requisitos para el uso del método opcional en el Formulario 1040-PR.
Read guideNotice code 532 (Default) — We changed the amount claimed as rate reduction credit on your tax return because there was an error…
We changed the amount claimed as rate reduction credit on your tax return because there was an error in the computation.
Read guideNotice code 484N (1040NR) — We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. Form 89…
We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. Form 8962, Premium Tax Credit, was not attached to your tax return.
Read guideNotice code 508 (Default) — We didn’t allow the reimbursed business expenses claimed as an adjustment to income on page 1 of you…
We didn’t allow the reimbursed business expenses claimed as an adjustment to income on page 1 of your tax return. Reimbursements to postal employees were not…
Read guideNotice code 522 (Default) — We changed the amount claimed as alternative motor vehicle credit on page 2 of your tax return becau…
We changed the amount claimed as alternative motor vehicle credit on page 2 of your tax return because there was an error on Form 8910, Alternative Motor Veh…
Read guideNotice code 540 (Default) — We didn’t allow the amount claimed as Earned Income Credit on your tax return. Information on your t…
We didn’t allow the amount claimed as Earned Income Credit on your tax return. Information on your tax return indicates that you don’t qualify for this credit.
Read guideNotice code 494 (Default) — We disallowed part of the tax treaty exemption on your return because you claimed more than the maxi…
We disallowed part of the tax treaty exemption on your return because you claimed more than the maximum amount. We have adjusted your return accordingly
Read guideNotice code 496 (Default) — You didn't multiply your self-employment earnings by .9235, as shown on Form 1040PR, line 4a. We cha…
You didn't multiply your self-employment earnings by .9235, as shown on Form 1040PR, line 4a. We changed your self-employment tax accordingly. Usted no calcu…
Read guideNotice code 542 (Default) — We didn’t allow part or all of the amount claimed as Earned Income Credit (EIC) on your tax return b…
We didn’t allow part or all of the amount claimed as Earned Income Credit (EIC) on your tax return because the modified adjusted gross income was computed in…
Read guideNotice code 488P (1040-PR) — Corregimos la cantidad de la contribución sobre el trabajo por cuenta propia en la página 3 su Forma…
Corregimos la cantidad de la contribución sobre el trabajo por cuenta propia en la página 3 su Forma 1040-PR, porque hubo un error en la página 4, Contribuci…
Read guideNotice code 515 (Default) — We combined your ordinary income amounts from Form 1099 distributions and refigured your tax on Form…
We combined your ordinary income amounts from Form 1099 distributions and refigured your tax on Form 4972, Tax on Lump-Sum Distributions, using the ten-year …
Read guideNotice code 530 (Default) — We computed your rate reduction credit on your 2001 tax return. Our records indicate you didn’t rece…
We computed your rate reduction credit on your 2001 tax return. Our records indicate you didn’t receive the full amount of advance payment of this credit.
Read guideNotice code 523 (Default) — We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2 of …
We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2 of your tax return because there was an error on Form 8936, …
Read guideNotice code 531 (Default) — We didn’t allow the amount claimed as rate reduction credit on your 2001 tax return. Our records sho…
We didn’t allow the amount claimed as rate reduction credit on your 2001 tax return. Our records show you: - Don’t qualify for this credit because you report…
Read guideNotice code 538 (Default) — We changed the exemption amount claimed on page 2 of your return. One or more of the individuals dis…
We changed the exemption amount claimed on page 2 of your return. One or more of the individuals displaced by Hurricane Katrina listed on Form 8914 had the s…
Read guideNotice code 558 (Default) — We changed the refund amount or the amount you owe on your tax return based on the information you p…
We changed the refund amount or the amount you owe on your tax return based on the information you provided in response to our previous correspondence.
Read guideNotice code 539 (Default) — We changed the amount claimed as Prior Year Earned Income or Additional Child Tax Credit Prior Year …
We changed the amount claimed as Prior Year Earned Income or Additional Child Tax Credit Prior Year Income on page 2 of your return. When you elect to use Pr…
Read guideNotice code 537 (Default) — We changed the exemption amount claimed on page 2 of your return. One or more of the Taxpayer Identi…
We changed the exemption amount claimed on page 2 of your return. One or more of the Taxpayer Identification Numbers on Form 8914 was missing or does not mat…
Read guideNotice code 560 (Default) — We changed the tax on page 2 of your tax return using the tax table or tax rate schedules. We consid…
We changed the tax on page 2 of your tax return using the tax table or tax rate schedules. We considered your capital gains to be short-term
Read guideNotice code 73 — We found an error in the computation of the amount on Page 1, Part II, Line 6, Gross estate tax.
We found an error in the computation of the amount on Page 1, Part II, Line 6, Gross estate tax.
Read guideNotice code 283E (1040EZ) — We changed the amount claimed as federal income tax withheld on line 7 of your Form 1040EZ to reflec…
We changed the amount claimed as federal income tax withheld on line 7 of your Form 1040EZ to reflect the amounts reported on Form(s) W-2, 1099, or other sup…
Read guideNotice code 561 (Default) — The Residential Energy Credit in Part I of Form 5695 is limited to $1,500 for an eligible property. …
The Residential Energy Credit in Part I of Form 5695 is limited to $1,500 for an eligible property. You claimed more than the allowable amount of credit in P…
Read guideNotice code 288 (Default) — We didn’t allow the amount claimed as Earned Income Credit on your tax return. You must report earne…
We didn’t allow the amount claimed as Earned Income Credit on your tax return. You must report earned income on your tax return to qualify for the credit.
Read guideNotice code 283 (Default) — We changed the amount claimed as federal income tax withheld on your tax return to reflect the amoun…
We changed the amount claimed as federal income tax withheld on your tax return to reflect the amounts reported on Form(s) W-2, 1099, or other supporting doc…
Read guideNotice code 287E (1040EZ) — We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ. Your earn…
We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ. Your earned income or adjusted gross income is more than the amoun…
Read guideNotice code 293 (Default) — We didn’t allow the amount claimed as Earned Income Credit on your tax return. You or your spouse mu…
We didn’t allow the amount claimed as Earned Income Credit on your tax return. You or your spouse must be at least 25, but less than 65 years old on December…
Read guideNotice code 300-499 — International only
International only
Read guideNotice code 299 (Default) — We changed the refund amount or the amount you owe on your tax return because the amount entered on …
We changed the refund amount or the amount you owe on your tax return because the amount entered on your tax return was computed incorrectly.
Read guideNotice code 307 (Default) — We cannot allow the amount claimed for the Credit for the Elderly or the Disabled from Schedule R. N…
We cannot allow the amount claimed for the Credit for the Elderly or the Disabled from Schedule R. Nonresident aliens are not eligible for this credit. We ha…
Read guideNotice code 314 (Default) — We have disallowed your foreign earned income exclusion, housing exclusion, and/or housing deduction…
We have disallowed your foreign earned income exclusion, housing exclusion, and/or housing deduction claimed on your tax return. Travel to Cuba is restricted…
Read guideNotice code 300 (Default) — We can't allow your foreign earned income exclusion, housing exclusion, or housing deduction. The re…
We can't allow your foreign earned income exclusion, housing exclusion, or housing deduction. The required Form 2555/2555-EZ was either incomplete or not att…
Read guideNotice code 309 (Default) — Your foreign Earned Income Exclusion, Form 2555/2555-EZ was disallowed because you did not meet the …
Your foreign Earned Income Exclusion, Form 2555/2555-EZ was disallowed because you did not meet the Tax Home Test and either the Bona Fide residence or the P…
Read guideNotice code 324 (Default) — As dual status taxpayer, you aren’t entitled to the standard deduction. We have changed your tax ret…
As dual status taxpayer, you aren’t entitled to the standard deduction. We have changed your tax return accordingly.
Read guideNotice code 331 (Default) — We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on page…
We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on page 1 of your tax return due to a computation error.
Read guideNotice code 301 (Default) — We can't allow your foreign earned income exclusion, housing exclusion, or housing deduction. The re…
We can't allow your foreign earned income exclusion, housing exclusion, or housing deduction. The required Form 2555 was either incomplete or not attached. W…
Read guideNotice code 310 (Default) — We cannot allow your exclusion of a foreign earned income because you are resident of a U.S. Possess…
We cannot allow your exclusion of a foreign earned income because you are resident of a U.S. Possession or Territory. We have changed your tax return accordi…
Read guideNotice code 325 (Default) — You did not combine your income from your Dual Status Statement to your Dual Status Return correctly…
You did not combine your income from your Dual Status Statement to your Dual Status Return correctly. We have adjusted your return accordingly.
Read guideNotice code 312 (Default) — You cannot compute foreign tax credit on income that is excluded on form 2555/2555-EZ. We have chang…
You cannot compute foreign tax credit on income that is excluded on form 2555/2555-EZ. We have changed your tax return accordingly.
Read guideNotice code 328 (Default) — We didn’t receive your answer to our request for the dates you were in the U.S. Therefore, we change…
We didn’t receive your answer to our request for the dates you were in the U.S. Therefore, we changed your dual status return using only Form 1040NR. We have…
Read guideNotice code 332S (1040-SS) — We didn’t allow the amount claimed for additional child tax credit on line 9 of your Form 1040-SS be…
We didn’t allow the amount claimed for additional child tax credit on line 9 of your Form 1040-SS because Form(s) 499R-2/W-2PR or other supporting documents …
Read guideNotice code 341 (Default) — Your credit on Form 8689, “Allocation of Individual Income Tax to the U.S. Virgin Islands” can't be …
Your credit on Form 8689, “Allocation of Individual Income Tax to the U.S. Virgin Islands” can't be more than the tax due on your Form 1040. We changed your …
Read guideNotice code 332 (Default) — We didn’t allow the amount claimed as additional child tax credit because Form(s) 499R-2/W-2PR or ot…
We didn’t allow the amount claimed as additional child tax credit because Form(s) 499R-2/W-2PR or other supporting documents were not attached to your tax re…
Read guideNotice code 336 (Default) — We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800,…
We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800, General Business Credit. You figured the credit in error…
Read guideNotice code 340 (Default) — We did not allow the Child Tax Credit or Additional Child Tax Credit for any dependent who did not m…
We did not allow the Child Tax Credit or Additional Child Tax Credit for any dependent who did not meet the substantial presence test. We have adjusted your …
Read guideNotice code 337 (Default) — We changed the amount claimed as qualified electric vehicle credit on page 2 of your tax return beca…
We changed the amount claimed as qualified electric vehicle credit on page 2 of your tax return because there was an error on Form 8834, Qualified Electric V…
Read guideNotice code 340S (1040-SS) — We did not allow the Additional child tax credit Form
We did not allow the Additional child tax credit Form
Read guideNotice code 345 (Default) — We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on your tax…
We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on your tax return because Form(s) W-2AS, W-2CM, W-2GU, W-2VI, or 49…
Read guideNotice code 335N (1040NR) — We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on line 51 of…
We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on line 51 of your Form 1040NR because there was an error on Form 8936…
Read guideNotice code 339S (1040SS) — We didn’t allow part or all of your additional child tax credit on line 9 of your Form 1040-SS. One …
We didn’t allow part or all of your additional child tax credit on line 9 of your Form 1040-SS. One or more of your children exceeds the age limitation.
Read guideNotice code 345S (1040SS) — We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on line 8of…
We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on line 8of your Form 1040-SS because Form(s) W-2AS, W-2CM, W-2GU, W…
Read guideNotice code 338N (1040NR) — We changed the amount claimed as qualified electric vehicle credit on Form 3800, General Business Cr…
We changed the amount claimed as qualified electric vehicle credit on Form 3800, General Business Credit. You figured the credit in error or transferred it i…
Read guideNotice code 343 (Default) — We can’t allow your earned income credit because you excluded income under Section 931, Section 933,…
We can’t allow your earned income credit because you excluded income under Section 931, Section 933, or Form 4563 or you did not maintain a home in the Unite…
Read guideNotice code 348N (1040NR) — According to our records a repayment installment for the First-Time Homebuyer Credit received when f…
According to our records a repayment installment for the First-Time Homebuyer Credit received when filing your 2008 tax return is due. This repayment install…
Read guideNotice code 277 (Default) — We changed the amount of household employment taxes on page 2 of your tax return. There was an error…
We changed the amount of household employment taxes on page 2 of your tax return. There was an error in the computation of federal unemployment tax on Schedu…
Read guideNotice code 349 (Default) — We changed your installment payment of the First- Time Homebuyer Credit on page 2 of your tax return…
We changed your installment payment of the First- Time Homebuyer Credit on page 2 of your tax return. We changed the payment because: You made an error in …
Read guideNotice code 352 (Default) — We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. There was an error computing Part I, line 7, Form 8959, Ad…
Read guideNotice code 355P (1040-PR) — Cambiamos la cantidad anotada en la línea 11 del Formulario 1040-PR como Contribución Adicional al M…
Cambiamos la cantidad anotada en la línea 11 del Formulario 1040-PR como Contribución Adicional al Medicare (la cual se calculó en el Formulario 8959). Hubo …
Read guideNotice code 287 (Default) — We didn’t allow the amount claimed as Earned Income Credit on your tax return. Your earned income or…
We didn’t allow the amount claimed as Earned Income Credit on your tax return. Your earned income or adjusted gross income is more than the amount allowed to…
Read guideNotice code 282E (1040EZ) — We changed the amount of total tax on line 12 of your Form 1040EZ because there was an error adding …
We changed the amount of total tax on line 12 of your Form 1040EZ because there was an error adding lines 10 and 11.
Read guideNotice code 350 (Default) — We changed the amount of total payments on your return because you cannot request Federal Telephone …
We changed the amount of total payments on your return because you cannot request Federal Telephone Excise Tax for tax years other than 2006.
Read guideNotice code 356S (1040-SS) — We changed the amount of tax on line 5 of your Form 1040-SS. There was an error in the transfer of t…
We changed the amount of tax on line 5 of your Form 1040-SS. There was an error in the transfer of the amount from line 18 of your Form 8959, Additional Medi…
Read guideNotice code 275 (Default) — We changed the amount of tax on qualified plans, including IRAs, and other tax-favored accounts on p…
We changed the amount of tax on qualified plans, including IRAs, and other tax-favored accounts on page 2 of your tax return. There was an error transferring…
Read guideNotice code 288E (1040EZ) — We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ. You must …
We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ. You must report earned income on your tax return to qualify for th…
Read guideNotice code 284 (Default) — We computed your Earned Income Credit for you.
We computed your Earned Income Credit for you.
Read guideNotice code 352P (1040-PR) — Cambiamos la cantidad anotada en la línea 5 del Formulario 1040-PR como Contribución Adicional al Me…
Cambiamos la cantidad anotada en la línea 5 del Formulario 1040-PR como Contribución Adicional al Medicare (la cual se calculó en el Formulario 8959). Hubo u…
Read guideNotice code 356 (Default) — We changed the amount of tax reported on your tax return. There was an error in the transfer of the …
We changed the amount of tax reported on your tax return. There was an error in the transfer of the amount from Form 8959, Additional Medicare Tax, to your a…
Read guideNotice code 357 (Default) — We changed the amount of your Form 8959, Additional Medicare Tax. There was an error transferring th…
We changed the amount of your Form 8959, Additional Medicare Tax. There was an error transferring the Additional Medicare Tax withheld amount from Form 8959 …
Read guideNotice code 357S (1040-SS) — We changed the amount of Form 8959, Additional Medicare Tax. There was an error transferring the Add…
We changed the amount of Form 8959, Additional Medicare Tax. There was an error transferring the Additional Medicare Tax withheld amount from line 24 of Form…
Read guideNotice code 362 (Default) — We didn’t allow the amount claimed as additional child tax credit because Form(s) 499R-2/W-2PR or ot…
We didn’t allow the amount claimed as additional child tax credit because Form(s) 499R-2/W-2PR or other supporting documents were not attached to your tax re…
Read guideNotice code 364 (Default) — We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax retu…
We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax return because there was an error on Form 8962, Premium Tax C…
Read guideNotice code 370N — We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. The…
We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. There was an error computing your Total Investment Income on…
Read guideNotice code 362P (1040PR) — No le concedimos la cantidad reclamada como crédito tributario adicional por hijos en la Línea 9 de …
No le concedimos la cantidad reclamada como crédito tributario adicional por hijos en la Línea 9 de su Formulario 1040-PR, porque el/los Formulario(s) 499R-2…
Read guideNotice code 366P (1040PR) — Corregimos la cantidad de las contribuciones sobre el empleo de los empleados domésticos en la Línea…
Corregimos la cantidad de las contribuciones sobre el empleo de los empleados domésticos en la Línea 4 de su Forma 1040-PR. Hubo un error en el cómputo de un…
Read guideNotice code 363 (Default) — We changed the amount you claimed as Premium Tax Credit on page 2 of your tax return because there w…
We changed the amount you claimed as Premium Tax Credit on page 2 of your tax return because there was an error on Form 8962, Premium Tax Credit. The error w…
Read guideNotice code 367 (Default) — We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages r…
We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages reported on Schedule H, Household Employment Taxes, for yo…
Read guideNotice code 371 — We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computing your total deductions and modifica…
Read guideNotice code 365P (1040PR) — Cambiamos la cantidad de las contribuciones sobre el empleo de los empleados domésticos en la Línea …
Cambiamos la cantidad de las contribuciones sobre el empleo de los empleados domésticos en la Línea 4 de su Formulario 1040-PR. Hubo un error en el cómputo d…
Read guideNotice code 369P (1040PR) — No le concedimos parte o todo su crédito tributario adicional por hijos en la Línea 9 de su Formular…
No le concedimos parte o todo su crédito tributario adicional por hijos en la Línea 9 de su Formulario 1040-PR. Uno o más de sus hijos excede la limitación d…
Read guideNotice code 371N — We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. The…
We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. There was an error computing your total deductions and modif…
Read guideNotice code 370 — We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computing your Total Investment Income on Fo…
Read guideNotice code 374 (Default) — We changed the refund or amount you owe based on the information you provided in response to our pre…
We changed the refund or amount you owe based on the information you provided in response to our previous correspondence. Corregimos su contribución basado e…
Read guideNotice code 381 (Default) — Cambiamos la cantidad reclamada del Crédito Tributariopor Cobertura de Seguro de Salud, en la página…
Cambiamos la cantidad reclamada del Crédito Tributariopor Cobertura de Seguro de Salud, en la página 1 de su planilla contributiva porque hubo un error en el…
Read guideNotice code 377 (Default) — La información proporcionada al IRS indica que usted no es elegible para reclamar el Crédito Tributa…
La información proporcionada al IRS indica que usted no es elegible para reclamar el Crédito Tributario por Cobertura de Seguro de Salud. La elegibilidad se …
Read guideNotice code 381P (1040PR) — Cambiamos la cantidad reclamada del Crédito Tributario por Cobertura de Seguro de Salud, en la Línea…
Cambiamos la cantidad reclamada del Crédito Tributario por Cobertura de Seguro de Salud, en la Línea 10 de su Formulario 1040-PR, porque hubo un error en el …
Read guideNotice code 388N (1040NR) — We changed the monthly contribution amount on line 8b of Form 8962, Premium Tax Credit, because you …
We changed the monthly contribution amount on line 8b of Form 8962, Premium Tax Credit, because you incorrectly calculated it in Part 1 - Annual and Monthly …
Read guideNotice code 378 — We changed the amount of your Form 8960, Net Investment Income Tax, Individuals, Estates and Trusts.…
We changed the amount of your Form 8960, Net Investment Income Tax, Individuals, Estates and Trusts. There was an error transferring the amount from Form 896…
Read guideNotice code 385 (Default) — We changed the total income on Page 1 of your tax return to include the taxable amount of your forei…
We changed the total income on Page 1 of your tax return to include the taxable amount of your foreign earned income. Income excluded on Form 2555/2555-EZ mu…
Read guideNotice code 391 (Default) — We changed the Advance Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incor…
We changed the Advance Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incorrectly calculated it in either the annual or monthly sect…
Read guideNotice code 382P (1040PR) — No le concedimos parte ó toda la cantidad reclamada del Crédito Tributario por Cobertura de Seguro d…
No le concedimos parte ó toda la cantidad reclamada del Crédito Tributario por Cobertura de Seguro de Salud, en la Línea 10 de su Formulario 1040-PR por una …
Read guideNotice code 386 (Default) — We did not allow your Form 2555/2555EZ, Foreign Earned Income because you filed a 1040NR tax return.
We did not allow your Form 2555/2555EZ, Foreign Earned Income because you filed a 1040NR tax return.
Read guideNotice code 391N (1040NR) — We changed the Advance Premium Tax Credit amount on line 25 of Form 8962, Premium Tax Credit, becaus…
We changed the Advance Premium Tax Credit amount on line 25 of Form 8962, Premium Tax Credit, because you incorrectly calculated it in either the annual or m…
Read guideNotice code 466N (1040NR) — We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on your Form 10…
We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on your Form 1040NR because there was an error on Schedule
Read guideNotice code 392 (Default) — We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium…
We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium Tax Credit. You're not eligible to use the alternative c…
Read guideNotice code 395 (Default) — Le cambiamos la cantidad reclamada del crédito tributario adicional por hijo en su planilla de contr…
Le cambiamos la cantidad reclamada del crédito tributario adicional por hijo en su planilla de contribución porque hubo un error. El error fue en: El cómputo…
Read guideNotice code 409 (Default) — We can’t allow your tax treaty exemption. The treaty you claimed is not a valid tax treaty. We chang…
We can’t allow your tax treaty exemption. The treaty you claimed is not a valid tax treaty. We changed your return accordingly.
Read guideNotice code 421 (Default) — You failed to compute the additional tax owed as a result of the sale of real property. We have adju…
You failed to compute the additional tax owed as a result of the sale of real property. We have adjusted your return accordingly.
Read guideNotice code 400 (Default) — As a Non-Resident Alien, you are not allowed to take an adjustment to income for Tuition and Fees on…
As a Non-Resident Alien, you are not allowed to take an adjustment to income for Tuition and Fees on a Form 1040NR. Your return has been adjusted accordingly.
Read guideNotice code 410 (Default) — Because you didn’t reply to our request for more information, we disallowed your treaty exemption an…
Because you didn’t reply to our request for more information, we disallowed your treaty exemption and changed your return accordingly.
Read guideNotice code 422 (Default) — From the information that you gave us, it appears that you are liable for self-employment tax.
From the information that you gave us, it appears that you are liable for self-employment tax.
Read guideNotice code 430 (Default) — We can’t allow the amount you reported as tax withheld. You didn’t attach Form(s) W-2, 1042-S, 1099 …
We can’t allow the amount you reported as tax withheld. You didn’t attach Form(s) W-2, 1042-S, 1099 or other supporting documents as required. We have change…
Read guideNotice code 413 (Default) — You incorrectly transferred the amount of tax on income not effectively connected with a U.S. trade …
You incorrectly transferred the amount of tax on income not effectively connected with a U.S. trade or business from Form 1040NR, page 4 to page 2, line 54.
Read guideNotice code 423 (Default) — Because your country of residence does not allow you to take exemptions for dependents, we have disa…
Because your country of residence does not allow you to take exemptions for dependents, we have disallowed your Child Tax Credit and/or Additional Child Tax …
Read guideNotice code 432 (Default) — We can’t allow the amount you reported for Income Tax Withheld At Source. You didn’t attach Form 104…
We can’t allow the amount you reported for Income Tax Withheld At Source. You didn’t attach Form 1042-S to verify the amount as required. We have changed you…
Read guideNotice code 415 (Default) — We cannot allow your scholarship or fellowship exclusion. You didn’t attach the required supporting …
We cannot allow your scholarship or fellowship exclusion. You didn’t attach the required supporting statement. We have adjusted your return accordingly.
Read guideNotice code 424 (Default) — We cannot allow the amount you claimed for education credit. Nonresident aliens are not eligible for…
We cannot allow the amount you claimed for education credit. Nonresident aliens are not eligible for this credit. We have adjusted your return accordingly.
Read guideNotice code 433 (Default) — We can’t allow the amount withheld by a “Partnership Under Section 1446”. You didn’t attach Form 880…
We can’t allow the amount withheld by a “Partnership Under Section 1446”. You didn’t attach Form 8805 and/or Form 1042-S to verify the amount withheld as req…
Read guideNotice code 434 (Default) — We have no record of the payment shown on Form 8288-A. We have adjusted your return accordingly.
We have no record of the payment shown on Form 8288-A. We have adjusted your return accordingly.
Read guideNotice code 443 (Default) — You are not entitled to a refund of tax withheld on U.S. social security benefits as shown on your F…
You are not entitled to a refund of tax withheld on U.S. social security benefits as shown on your Form 1040NR. As a nonresident alien, 85% of your social se…
Read guideNotice code 450 (Default) — We changed the amount of taxable income on your tax return because the exemption amount was subtract…
We changed the amount of taxable income on your tax return because the exemption amount was subtracted incorrectly.
Read guideNotice code 463N (1040-NR) — We changed the amount claimed as Child Tax Credit on line 49 and/or your Additional Child Tax Credit…
We changed the amount claimed as Child Tax Credit on line 49 and/or your Additional Child Tax Credit on line 64 of your Form 1040NR because Schedule 8812, Ch…
Read guideNotice code 444 (Default) — You aren’t due the refund shown on your Form 1040NR. Our tax treaty with your country states that yo…
You aren’t due the refund shown on your Form 1040NR. Our tax treaty with your country states that you aren’t entitled to a refund of tax withheld on U.S. soc…
Read guideNotice code 450Z (1040NR-EZ) — We changed the amount of taxable income on line 14 of your Form 1040NR-EZ because the exemption amou…
We changed the amount of taxable income on line 14 of your Form 1040NR-EZ because the exemption amount on line 13 was subtracted incorrectly from line 12.
Read guideNotice code 465 (Default) — We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax C…
We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of your tax return because your dependent…
Read guideNotice code 445 (Default) — You added your state and local income taxes incorrectly. We have adjusted your return accordingly.
You added your state and local income taxes incorrectly. We have adjusted your return accordingly.
Read guideNotice code 451 (Default) — We allowed your personal exemption amount on page 1 of your tax return and changed your tax. You ind…
We allowed your personal exemption amount on page 1 of your tax return and changed your tax. You indicated that you were claimed on another person’s tax retu…
Read guideNotice code 475 (Default) — Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s TIN was m…
Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s TIN was missing.
Read guideNotice code 466 (Default) — We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of yo…
We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of your tax return because there was an error on Schedule 8812…
Read guideNotice code 473 (Default) — We changed the amount of self-employment tax on line 3 of your Form 1040-SS because there was an err…
We changed the amount of self-employment tax on line 3 of your Form 1040-SS because there was an error on page 4, Self-Employment Tax. The error was in the: …
Read guideNotice code 479 (Default) — Itemized deductions on Form 1040NR-EZ should only include state and local income tax paid. Your retu…
Itemized deductions on Form 1040NR-EZ should only include state and local income tax paid. Your return has been adjusted accordingly.
Read guideNotice code 480 (Default) — We changed the amount claimed as total itemized deductions on page 2 of your Form 1040NR because the…
We changed the amount claimed as total itemized deductions on page 2 of your Form 1040NR because there was an error on Schedule A, Itemized Deductions. The e…
Read guideNotice code 484 (Default) — We didn’t allow the amount you claimed as Premium Tax Credit on page 2 of your tax return. Form 8962…
We didn’t allow the amount you claimed as Premium Tax Credit on page 2 of your tax return. Form 8962, Premium Tax Credit, was not attached to your tax return.
Read guideNotice code 489P (1040PR) — You figured your refund or the amount you owe incorrectly on Form 1040-PR. Usted calculó incorrectam…
You figured your refund or the amount you owe incorrectly on Form 1040-PR. Usted calculó incorrectamente su reintegro o la cantidad que usted adeuda en el Fo…
Read guideNotice code 483N (1040NR) — We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. You're …
We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. You're not eligible to claim the credit because you didn’t claim…
Read guideNotice code 489 (Default) — You figured your refund or the amount you owe incorrectly on Form 1040-PR. Usted calculó incorrectam…
You figured your refund or the amount you owe incorrectly on Form 1040-PR. Usted calculó incorrectamente su reintegro o la cantidad que usted adeuda en el Fo…
Read guideNotice code 507 (Default) — We didn’t allow the amount claimed as other payments on page 2 of your tax return because no form wa…
We didn’t allow the amount claimed as other payments on page 2 of your tax return because no form was submitted to substantiate the amount.
Read guideNotice code 482N (1040NR) — We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. You're …
We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. You're not eligible to claim the credit because your household i…
Read guideNotice code 488 (Default) — You figured or transferred your social security self- employment tax incorrectly on Form 1040-PR. We…
You figured or transferred your social security self- employment tax incorrectly on Form 1040-PR. We changed your self-employment tax accordingly. Usted calc…
Read guideNotice code 490 (Default) — Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s TIN was m…
Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s TIN was missing. Su Crédito Tributario Adicional por Hijos fue red…
Read guideNotice code 498 (Default) — You figured your social security self-employment tax incorrectly on Form 1040PR. Usted calculó su co…
You figured your social security self-employment tax incorrectly on Form 1040PR. Usted calculó su contribución sobre el trabajo por cuenta propia incorrectam…
Read guideNotice code 491 (Default) — Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s name and/…
Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s name and/or TIN were invalid. Su Crédito Tributario Adicional por …
Read guideNotice code 501 (Default) — You must claim your IRA loss on Schedule A as a miscellaneous itemized deduction, subject to the 2% …
You must claim your IRA loss on Schedule A as a miscellaneous itemized deduction, subject to the 2% limitation. We increased your adjusted gross income by th…
Read guideNotice code 513 (Default) — We didn’t allow the amount claimed as Foreign Tax Credit on page 2 of your tax return. Form 1116, Fo…
We didn’t allow the amount claimed as Foreign Tax Credit on page 2 of your tax return. Form 1116, Foreign Tax Credit, was incomplete or missing from your tax…
Read guideNotice code 605 (Default) — Each dependent listed on your tax return must have
Each dependent listed on your tax return must have
Read guideNotice code 509 (Default) — We changed the amount of total tax on your tax return because the Health Savings Account deduction c…
We changed the amount of total tax on your tax return because the Health Savings Account deduction cannot be claimed before tax year 2004.
Read guideNotice code 524 (Default) — We changed the amount claimed as qualified electric vehicle credit on page 2 of your tax return beca…
We changed the amount claimed as qualified electric vehicle credit on page 2 of your tax return because there was an error on Form 8834, Qualified Electric V…
Read guideNotice code 528 (Default) — We changed the amount claimed as qualified electric vehicle credit on Form 3800, General Business Cr…
We changed the amount claimed as qualified electric vehicle credit on Form 3800, General Business Credit. You figured Form 8834, Qualified Electric Vehicle C…
Read guideNotice code 21 — The tax reported on Line 15 of Part I did not match the amount reported on Line 5 of Schedule J. Lin…
The tax reported on Line 15 of Part I did not match the amount reported on Line 5 of Schedule J. Line 15 of Part I and line 5 of Schedule J must match exactly.
Read guideNotice code 510 (Default) — We limited your total itemized deductions on your Schedule A, Itemized Deductions, because certain d…
We limited your total itemized deductions on your Schedule A, Itemized Deductions, because certain deductions on Schedule A are limited if your adjusted gros…
Read guideNotice code 525 (Default) — We didn’t allow the amount claimed as adoption credit on page 2 of your tax return. The adoption cre…
We didn’t allow the amount claimed as adoption credit on page 2 of your tax return. The adoption credit may not be claimed on tax returns before tax year 1997.
Read guideNotice code 534 (Default) — We changed the amount of tax on your tax return. All eligible taxpayers received a one-time special …
We changed the amount of tax on your tax return. All eligible taxpayers received a one-time special benefit for tax year 2001. Taxpayers who were claimed as …
Read guideNotice code 66 — We found an error in the computation of the balance due or the overpayment amount.
We found an error in the computation of the balance due or the overpayment amount.
Read guideNotice code 526 (Default) — We changed the amount claimed as alternative motor vehicle credit on Form 3800, General Business Cre…
We changed the amount claimed as alternative motor vehicle credit on Form 3800, General Business Credit. You figured the credit incorrectly or transferred it…
Read guideNotice code 535 (Default) — We didn’t allow the amount claimed as rate reduction credit on your tax return because the credit ca…
We didn’t allow the amount claimed as rate reduction credit on your tax return because the credit can only be claimed for tax year 2001.
Read guideNotice code 543 (Default) — We didn’t allow part or all of the amount claimed as Earned Income Credit on your tax return. The am…
We didn’t allow part or all of the amount claimed as Earned Income Credit on your tax return. The amount of nontaxable earned income isn’t considered earned …
Read guideNotice code 536 (Default) — We changed the exemption amount claimed on page 2 of your tax return because there was an error on F…
We changed the exemption amount claimed on page 2 of your tax return because there was an error on Form 8914. The error was in: - The computation of the exem…
Read guideNotice code 544 (Default) — We changed the amount claimed as Earned Income Credit on your tax return because your total
We changed the amount claimed as Earned Income Credit on your tax return because your total
Read guideNotice code 550 (Default) — We didn’t allow the amount of loss you claimed on one or more of the following schedules because For…
We didn’t allow the amount of loss you claimed on one or more of the following schedules because Form 6198, was incomplete or not attached to your tax return…
Read guideNotice code 69 — We found an error in the total gift tax computation on Page 1, Part 2,
We found an error in the total gift tax computation on Page 1, Part 2,
Read guideNotice code 545 (Default) — We changed the amount of total tax on your return because Retirement Savings cannot be claimed for t…
We changed the amount of total tax on your return because Retirement Savings cannot be claimed for tax years before 2002.
Read guideNotice code 555 (Default) — We changed the amount claimed as itemized deductions on Schedule A, Itemized Deductions, and used th…
We changed the amount claimed as itemized deductions on Schedule A, Itemized Deductions, and used the standard deduction or the higher standard deduction for…
Read guideNotice code 564 (Default) — We didn’t allow the amount claimed as credit for child and dependent care expenses. The name and soc…
We didn’t allow the amount claimed as credit for child and dependent care expenses. The name and social security number or individual taxpayer identification…
Read guideNotice code 546 (Default) — We didn’t allow the amount claimed as additional child tax credit on your tax return. For tax years …
We didn’t allow the amount claimed as additional child tax credit on your tax return. For tax years 1998 through 2000 you must have had 3 or more qualifying …
Read guideNotice code 556 (Default) — The Residential Energy Credit in Part II of Form 5695 is limited to $500 for an Eligible property. Y…
The Residential Energy Credit in Part II of Form 5695 is limited to $500 for an Eligible property. You claimed more than the allowable amount of credit in Pa…
Read guideNotice code 565 (Default) — We didn’t allow the amount claimed as credit for the elderly or the disabled on page 2 of your tax r…
We didn’t allow the amount claimed as credit for the elderly or the disabled on page 2 of your tax return. Schedule R, Credit for the Elderly or the Disabled…
Read guideNotice code 216 (Default) — We changed the amount of income on page 1 of your tax return. There was an error on your Form(s) 881…
We changed the amount of income on page 1 of your tax return. There was an error on your Form(s) 8814, Parents’ Election to Report Child’s Interest and Divid…
Read guideNotice code 553 (Default) — We didn’t allow the amount claimed as Unreimbursed Employee Expenses on Schedule A, Itemized Deducti…
We didn’t allow the amount claimed as Unreimbursed Employee Expenses on Schedule A, Itemized Deductions, because Form 2106 or 2106- EZ, Employee Business Exp…
Read guideNotice code 562 (Default) — We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your tax return because you did not indicate the number of mo…
Read guideNotice code 581 (Default) — The Unemployment Compensation amount(s) repaid for a prior year is deductible on line 23 of Schedule…
The Unemployment Compensation amount(s) repaid for a prior year is deductible on line 23 of Schedule A as a miscellaneous deduction subject to the 2% limitat…
Read guideNotice code 563 (Default) — We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your tax return. Form 2441, Child and Dependent Care Expenses…
Read guideNotice code 572 (Default) — We didn’t allow all or part of the amount claimed as Residential Energy Credit on page 2 of your tax…
We didn’t allow all or part of the amount claimed as Residential Energy Credit on page 2 of your tax return. Residential Energy credit is limited to the tota…
Read guideNotice code 584 (Default) — We have denied your claim for Refundable American Opportunity Credit on page 2 of your tax return be…
We have denied your claim for Refundable American Opportunity Credit on page 2 of your tax return because Form 8863, Education Credit was missing or incomplete.
Read guideNotice code 79 — We found an error in the computation of the total deductions amount on Page 3, Part 4, Line 8.
We found an error in the computation of the total deductions amount on Page 3, Part 4, Line 8.
Read guideNotice code 107 (Default) — We changed your filing status. We refigured your tax using the Single or Head of Household filing st…
We changed your filing status. We refigured your tax using the Single or Head of Household filing status. You must have a dependent child to use the Qualifyi…
Read guideNotice code 582E (1040EZ) — We didn’t allow the amount claimed as federal income tax withheld on line 7 of your Form 1040EZ beca…
We didn’t allow the amount claimed as federal income tax withheld on line 7 of your Form 1040EZ because Form(s) W-2 or other supporting documents were not at…
Read guideNotice code 589 (Default) — We have disallowed the amount claimed as an itemized deduction for new motor vehicle taxes on Schedu…
We have disallowed the amount claimed as an itemized deduction for new motor vehicle taxes on Schedule A, Itemized Deduction, filed with your tax return. You…
Read guideNotice code 597 (Default) — We didn’t allow the amount claimed for Tuition and Fees on page 1 of your tax return because Form 89…
We didn’t allow the amount claimed for Tuition and Fees on page 1 of your tax return because Form 8917, Tuition and Fees Deduction was incomplete of not atta…
Read guideNotice code 228 (Default) — We changed the alternative minimum tax on page 2 of your tax return because there was an error trans…
We changed the alternative minimum tax on page 2 of your tax return because there was an error transferring the amount from Form 6251, Alternative Minimum Ta…
Read guideNotice code 588 (Default) — The first $2400 of unemployment compensation paid to a person is not taxable. We reduced the unemplo…
The first $2400 of unemployment compensation paid to a person is not taxable. We reduced the unemployment compensation you, or if you filed a joint return, y…
Read guideNotice code 596 (Default) — We changed the amount claimed as other payments on page 2 of your tax return because Form 4136, Cred…
We changed the amount claimed as other payments on page 2 of your tax return because Form 4136, Credit for Federal Tax Paid on Fuels, was incomplete or not a…
Read guideNotice code 600 (Default) — We changed the amount claimed for Standard Deduction on your tax return. The error was: in the com…
We changed the amount claimed for Standard Deduction on your tax return. The error was: in the computation of the total amount on Schedule L, or the transf…
Read guideNotice code 620 (Default) — We didn't allow the recovery rebate credit you claimed on your tax return. You do not qualify for th…
We didn't allow the recovery rebate credit you claimed on your tax return. You do not qualify for the credit since the qualifying income shown on your return…
Read guideNotice code 594 (Default) — Information provided to the IRS indicates that you are not eligible to claim the Health Coverage Tax…
Information provided to the IRS indicates that you are not eligible to claim the Health Coverage Tax Credit. Eligibility is determined through either your st…
Read guideNotice code 598 (Default) — We changed the amount of exemption claimed on page 2 of your tax return for your child that didn’t l…
We changed the amount of exemption claimed on page 2 of your tax return for your child that didn’t live with you. Form 8332, Release/Revocation of Release of…
Read guideNotice code 602 (Default) — Your Schedule L was missing or incomplete. We allowed only the standard deduction for your filing st…
Your Schedule L was missing or incomplete. We allowed only the standard deduction for your filing status.
Read guideNotice code 624 (Default) — We computed your recovery rebate credit for you.
We computed your recovery rebate credit for you.
Read guideNotice code 599 (Default) — You figured Schedule L incorrectly or transferred the amount from Schedule L to your tax return inco…
You figured Schedule L incorrectly or transferred the amount from Schedule L to your tax return incorrectly.
Read guideNotice code 607 (Default) — We didn’t allow the exemption for the primary taxpayer claimed on your tax return. We compared the S…
We didn’t allow the exemption for the primary taxpayer claimed on your tax return. We compared the Social Security Number of the primary taxpayer shown on yo…
Read guideNotice code 613 (Default) — We changed the amount of total payments on your return because you cannot request Federal Telephone …
We changed the amount of total payments on your return because you cannot request Federal Telephone Excise Tax for tax years other than 2006.
Read guideNotice code 83 — We found an error in the computation of your total tax amount. We found an error in the computation …
We found an error in the computation of your total tax amount. We found an error in the computation of your total tax amount.
Read guideNotice code 057 — We didn’t allow the credit you claimed for prior year minimum tax because Form 8801, Credit for Prio…
We didn’t allow the credit you claimed for prior year minimum tax because Form 8801, Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts, was …
Read guideNotice code 614 (Default) — We changed the amount of social security and medicare tax on wages not reported to employer on page …
We changed the amount of social security and medicare tax on wages not reported to employer on page 2 of your tax return. There was an error on Form 8919, Un…
Read guideNotice code 621 (Default) — We changed the amount of the recovery rebate credit claimed on your tax return because the amount en…
We changed the amount of the recovery rebate credit claimed on your tax return because the amount entered was computed incorrectly.
Read guideNotice code 627 (1040) — We did not allow part or all of the amount claimed for Child Tax Credit on line 52 of your Form 1040…
We did not allow part or all of the amount claimed for Child Tax Credit on line 52 of your Form 1040 because your dependent(s) with an Individual Taxpayer Id…
Read guideNotice code 063 — We didn’t allow the amount claimed as investment credit on page 2 of your Form 1040 because NPS Form…
We didn’t allow the amount claimed as investment credit on page 2 of your Form 1040 because NPS Form 10-168a, Historic Preservation Certification Application…
Read guideNotice code 615 (Default) — We didn't allow the recovery rebate credit claimed on your tax return. Your social security number (…
We didn't allow the recovery rebate credit claimed on your tax return. Your social security number (SSN) was either missing or incomplete.
Read guideNotice code 622 (Default) — We changed the amount of the recovery rebate credit you claimed on your tax return because your adju…
We changed the amount of the recovery rebate credit you claimed on your tax return because your adjusted gross income exceeds the limitation of $75,000 ($150…
Read guideNotice code 627 (1040A) — We did not allow part or all of the amount claimed for Child Tax Credit on line 35 of your Form 1040…
We did not allow part or all of the amount claimed for Child Tax Credit on line 35 of your Form 1040A because your dependent(s) with an Individual Taxpayer I…
Read guideNotice code 615E (1040EZ) — We didn't allow the recovery rebate credit claimed on Line 9 of your Form 1040EZ. Your social securi…
We didn't allow the recovery rebate credit claimed on Line 9 of your Form 1040EZ. Your social security number (SSN) was either missing or incomplete.
Read guideNotice code 625 (1040A) — We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on line 35 and/…
We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on line 35 and/or line 43 of your Form 1040A because Schedule 8812, Chil…
Read guideNotice code 628 (Default) — We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of yo…
We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of your tax return because there was an error on Schedule/Form…
Read guideNotice code 633 (Default) — We have disallowed the amount you claimed as District of Columbia First-Time Homebuyer Credit on pag…
We have disallowed the amount you claimed as District of Columbia First-Time Homebuyer Credit on page 2 of your tax return. You may claim the credit only if …
Read guideNotice code 101 (Default) — We changed your filing status. We refigured your tax using the Single filing status based on the inf…
We changed your filing status. We refigured your tax using the Single filing status based on the information on your tax return.
Read guideNotice code 634 (Default) — We have disallowed the amount you claimed as First-Time Homebuyer Credit on page 2 of your tax retur…
We have disallowed the amount you claimed as First-Time Homebuyer Credit on page 2 of your tax return. You may claim the credit only if you do not elect to c…
Read guideNotice code 647 (Default) — We didn’t allow the amount claimed as Qualified Mortgage Insurance Premiums on Schedule A, Itemized …
We didn’t allow the amount claimed as Qualified Mortgage Insurance Premiums on Schedule A, Itemized Deduction on your return. Your adjusted gross income is g…
Read guideNotice code 649 (Default) — We changed your installment payment of the First- Time Homebuyer Credit on page 2 of your tax return…
We changed your installment payment of the First- Time Homebuyer Credit on page 2 of your tax return. We changed the payment because: you made an error in …
Read guideNotice code 105 (Default) — We changed your filing status. We refigured your tax using the Qualifying Widow(er) filing status ba…
We changed your filing status. We refigured your tax using the Qualifying Widow(er) filing status based on the information you reported on your tax return
Read guideNotice code 639 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. To be eligible to claim the credit, the purchase price of…
Read guideNotice code 658 (Default) — We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. …
We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. To be eligible for Making Work Pay Credit you must have a…
Read guideNotice code 662 (Default) — We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The a…
We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The amount claimed is subject to the modified adjusted gross i…
Read guideNotice code 648E (1040EZ) — According to our records a repayment installment for the First-Time Homebuyer Credit received when f…
According to our records a repayment installment for the First-Time Homebuyer Credit received when filing your 2008 tax return is due. This repayment install…
Read guideNotice code 659 (Default) — We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. …
We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. Information on your return indicates you can be claimed a…
Read guideNotice code 663 (Default) — We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. There…
We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. There is error in applying the 6.2 % limitation to your earned…
Read guideNotice code 668 (Default) — We changed the amount claimed as health coverage tax credit on page 2 of your tax return because of …
We changed the amount claimed as health coverage tax credit on page 2 of your tax return because of an error on Form 8885, Health Coverage Tax Credit. The er…
Read guideNotice code 1040 (1040) — We changed the amount claimed as First-Time Homebuyer Credit on line 69 of Form 1040. The amount cla…
We changed the amount claimed as First-Time Homebuyer Credit on line 69 of Form 1040. The amount claimed exceeds the limit of: $7,500 for single, head of h…
Read guideNotice code 641 (Default) — We have disallowed the amount claimed for First-
We have disallowed the amount claimed for First-
Read guideNotice code 650E (1040EZ) — We changed the amount of tax on your Form 1040EZ. The deceased taxpayer was not eligible for exclusi…
We changed the amount of tax on your Form 1040EZ. The deceased taxpayer was not eligible for exclusion of income tax under Internal Revenue Code Section 692.…
Read guideNotice code 661 (Default) — Based on information provided on your return we have determined you are eligible to claim the Making…
Based on information provided on your return we have determined you are eligible to claim the Making Work Pay and Government Retiree Credit and have computed…
Read guideNotice code 062 — We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8884, N…
We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8884, New York Liberty Zone Business Employee Credit, was incomp…
Read guideNotice code 664 (Default) — We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The a…
We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The amount received in 2009 and 2010 from the Social Security …
Read guideNotice code 675 (Default) — We didn’t allow the amount of Refundable Education Credit claimed on page 2 of your return. This cre…
We didn’t allow the amount of Refundable Education Credit claimed on page 2 of your return. This credit is not allowed if your filing status is Married Filin…
Read guideNotice code 684 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. To qualify for the credit, you must have purchased your m…
Read guideNotice code 066 — We didn’t allow the amount claimed as suspended research credit from Form 6765, Credit for Increasin…
We didn’t allow the amount claimed as suspended research credit from Form 6765, Credit for Increasing Research Activities, on your original 1999 or 2000 tax …
Read guideNotice code 236 (Default) — We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your tax return for prior year expenses on Form 2441Child and…
Read guideNotice code 677 (Default) — We didn’t allow the amount of Refundable Education Credit claimed on your return. To claim the credi…
We didn’t allow the amount of Refundable Education Credit claimed on your return. To claim the credit your adjusted gross income needs to be less than $90,00…
Read guideNotice code 682 (Default) — We changed the amount claimed as First-Time
We changed the amount claimed as First-Time
Read guideNotice code 690 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return b…
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return because you can not claim the credit for a home purchased …
Read guideNotice code 104 (Default) — We changed your filing status. We refigured your tax using the Head of Household filing status based…
We changed your filing status. We refigured your tax using the Head of Household filing status based on the information on your tax return.
Read guideNotice code 676 (Default) — We didn’t allow the amount of Refundable Education Credit claimed on page 2 of your return. Informat…
We didn’t allow the amount of Refundable Education Credit claimed on page 2 of your return. Information on your return indicates you can be claimed as a depe…
Read guideNotice code 685 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. To qualify for the credit, you must have purchased your m…
Read guideNotice code 702 (Default) — We didn’t allow the amount claimed as Earned Income Credit (EIC) on your tax return. The individual …
We didn’t allow the amount claimed as Earned Income Credit (EIC) on your tax return. The individual taxpayer identification number you gave us for yourself a…
Read guideNotice code 112 (Default) — Since the Negative State Income Tax Refund amount claimed on page 1 of your return is more than your…
Since the Negative State Income Tax Refund amount claimed on page 1 of your return is more than your standard deduction, we used this amount as an itemized d…
Read guideNotice code 678 (Default) — We changed the amount of Refundable Education Credit claimed on page 2 of your return. The error is …
We changed the amount of Refundable Education Credit claimed on page 2 of your return. The error is in the computation of the total amount for Refundable Hop…
Read guideNotice code 687 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. We are unable to verify from our records or records from …
Read guideNotice code 692 (Default) — We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. Your modified adjusted gross income can not exceed: $95…
Read guideNotice code 701E (1040EZ) — We didn’t allow your spouse’s exemption and earned income credit (EIC) on line 8a of your Form 1040E…
We didn’t allow your spouse’s exemption and earned income credit (EIC) on line 8a of your Form 1040EZ. Your spouse’s Social Security Number (SSN) was missing…
Read guideNotice code 116 (Default) — We changed the amount of taxable income on page 1 of your tax return because there was an error on S…
We changed the amount of taxable income on page 1 of your tax return because there was an error on Schedule B Interest and Ordinary Dividends. The error was …
Read guideNotice code 260 (Default) — We changed the amount claimed as other credits on page 2 of your tax return because there was an err…
We changed the amount claimed as other credits on page 2 of your tax return because there was an error on Form 3800, General Business Credits. The error was …
Read guideNotice code 702E (1040EZ) — We didn’t allow the amount claimed as Earned Income Credit (EIC) on line 8a of your Form 1040EZ. The…
We didn’t allow the amount claimed as Earned Income Credit (EIC) on line 8a of your Form 1040EZ. The individual taxpayer identification number you gave us fo…
Read guideNotice code 748E (1040EZ) — We didn’t allow your personal exemption and Earned Income Credit (EIC) on line 8a of your Form 1040E…
We didn’t allow your personal exemption and Earned Income Credit (EIC) on line 8a of your Form 1040EZ. Your Social Security Number (SSN) or last name doesn’t…
Read guideNotice code 759 (Default) — We adjusted your tax return because you reported income or withholding from different tax years on y…
We adjusted your tax return because you reported income or withholding from different tax years on your return. We processed your tax return with only the in…
Read guideNotice code 102 (Default) — We changed your filing status. We refigured your tax using the Married Filing Jointly filing status …
We changed your filing status. We refigured your tax using the Married Filing Jointly filing status based on the information on your tax return.
Read guideNotice code 741 (Default) — We didn’t allow part or all of the earned income credit (EIC) claimed on your tax return. The date o…
We didn’t allow part or all of the earned income credit (EIC) claimed on your tax return. The date of birth shown on your Schedule EIC, Earned Income Credit,…
Read guideNotice code 754 (Default) — We didn’t allow the amount claimed as Credit for Small Employer Health Insurance Premiums on Form 38…
We didn’t allow the amount claimed as Credit for Small Employer Health Insurance Premiums on Form 3800, General Business Credits The required Form 8941 was i…
Read guideNotice code 767 (Default) — We changed the amount you reported as Additional Medicare Tax Withholding on page 2 of your tax retu…
We changed the amount you reported as Additional Medicare Tax Withholding on page 2 of your tax return. There was an error computing Part V, line 24, on Form…
Read guideNotice code 106 (Default) — We changed your filing status. We refigured your tax using the Married Filing Jointly filing status.…
We changed your filing status. We refigured your tax using the Married Filing Jointly filing status. You may use this filing status for the year of your spou…
Read guideNotice code 752 (Default) — We didn’t allow part or all of your Earned Income Credit on page 2 of your tax return. The informati…
We didn’t allow part or all of your Earned Income Credit on page 2 of your tax return. The information provided shows one or more of the qualifying children …
Read guideNotice code 758 (Default) — We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, becaus…
We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, because you did not claim a dependent exemption for the student…
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Plain English first
Official IRS language is dense. We translate what the notice is actually saying.
Next steps, not panic
What to gather, what not to ignore, and when a free strategy session is the right move.
Books + tax together
Resolution fails when the ledger is fiction. We align numbers with the plan.
Curated, not spam
Only high-intent codes get public pages. Full catalog lives in Studio Maker for ops.
Related paths
IRS pressure rarely sits alone.
Bring the letter. Leave with a plan.
Free strategy session · IRS-aware · no scare tactics
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