Notice code 120

Notice code 120 (Default) — State income tax payments must be claimed as an itemized deduction on line 5 of Schedule A, Itemized…

State income tax payments must be claimed as an itemized deduction on line 5 of Schedule A, Itemized Deductions. These payments can’t be subtracted on page 1 of the tax return. If you filed a Schedule A, we changed it to include the state income tax payments. If you didn’t itemize deductions on Schedule A and your state income tax payment was: - Less than the standard deduction; we didn’t allow i…

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120

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What the IRS language says

State income tax payments must be claimed as an itemized deduction on line 5 of Schedule A, Itemized Deductions. These payments can’t be subtracted on page 1 of the tax return. If you filed a Schedule A, we changed it to include the state income tax payments. If you didn’t itemize deductions on Schedule A and your state income tax payment was: - Less than the standard deduction; we didn’t allow it as a deduction from your income. - Greater than your standard deduction; we allowed it as your total itemized deduction on Schedule A because it lowered your taxable income. NOTE: If you have other itemized deductions in addition to state income tax payments, you may file Form 1040X, Amended US Individual Income Tax Return, and include them on Schedule A, Itemized Deductions, to reduce your tax.