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Notice 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 and later.
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005
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What the IRS language says
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 and later.
What it usually means
005 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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