IRS Letters and Forms
Notice code 04

Notice 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 of the check. For checks of more than $15.00 to $750.00, the penalty charge is $15.00. For checks $750.01 and greater, the penalty charge is 2% of the amount of the remittance.

What to do next

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04

Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.

What the IRS language says

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 of the check. For checks of more than $15.00 to $750.00, the penalty charge is $15.00. For checks $750.01 and greater, the penalty charge is 2% of the amount of the remittance.

What it usually means

04 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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