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Notice code 140 (Default) — We did not allow the amount of claimed as moving expenses from Form 3903/3903F, Moving Expenses, on …
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140
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What the IRS language says
We did not allow the amount of claimed as moving expenses from Form 3903/3903F, Moving Expenses, on page 1 of your tax return. Moving expenses must be claimed as an itemized deduction on Schedule A, Itemized Deductions, for the tax year of the return you filed.
What it usually means
140 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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