IRS Letters and Forms
Notice code 134

Notice code 134 (Default) — We removed your child’s income from page 1 of your tax return and refigured your tax. Your child’s i…

We removed your child’s income from page 1 of your tax return and refigured your tax. Your child’s invest-ment income can’t be reported on Form 8814, Parents’ Election to Report Child’s Interest and Dividends, because it was greater than the maximum allowed for the tax year. You don’t need to file an amended tax return, but your child must file his or her own tax return to report the income.

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134

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

We removed your child’s income from page 1 of your tax return and refigured your tax. Your child’s invest-ment income can’t be reported on Form 8814, Parents’ Election to Report Child’s Interest and Dividends, because it was greater than the maximum allowed for the tax year. You don’t need to file an amended tax return, but your child must file his or her own tax return to report the income.

What it usually means

134 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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