Notice 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 missing and/or - Last name doesn’t match our records or the records provided by the Social Security Administration. Each exemption listed on your tax return must have a valid SSN or ITIN.

What this notice is saying

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Match the facts

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What to do next

Practical steps before fear takes the wheel. Bound from irs_notice.what_to_do.

Immediate steps

Resolves at publish from the catalog row.

What the IRS language says

We disallowed your spouse’s personal exemption because your spouse’s: - Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) was missing and/or - Last name doesn’t match our records or the records provided by the Social Security Administration. Each exemption listed on your tax return must have a valid SSN or ITIN.

What it usually means

206 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

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