IRS Letters and Forms
Notice code 139

Notice code 139 (Default) — We did not allow the amount of moving expenses from Form 3903/3903F, Moving Expenses claimed on your…

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139

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What the IRS language says

We did not allow the amount of moving expenses from Form 3903/3903F, Moving Expenses claimed on your tax return. We changed the adjustments to income on page 1 of your tax return. to exclude expenses from Form 3903, Moving Expenses. These You cannot claim these expenses on your tax return and also claim the same expenses were included with our other Schedule A deductions. Moving expenses must be claimed as an itemized deduction on Schedule A, Itemized Deductions, for the tax year of the return filed.

What it usually means

139 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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