Notice 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 Income. This form must be filed with your child’s tax return. If you qualify to include your child’s investment income on your tax return, you must report this income on Form 8814, Parents’ Election to Report Child’s Interest and Dividends.

What this notice is saying

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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 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 Income. This form must be filed with your child’s tax return. If you qualify to include your child’s investment income on your tax return, you must report this income on Form 8814, Parents’ Election to Report Child’s Interest and Dividends.

What it usually means

221 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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