What this IRS notice code means, and what to check before you reply.
Start with these steps before you reply.
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.
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 status. Therefore, you may not subtract the standard deduction from your adjusted gross income when figuring your taxable income.
064 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Every notice in this library, sorted the way the IRS numbers them.