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Notice code 145 (Default) — We didn't allow the amount claimed for Tuition and Fees on page 1 of your tax return because Form 89…
We didn't allow the amount claimed for Tuition and Fees on page 1 of your tax return because Form 8917, Tuition and Fees Deduction, was not attached to your tax return
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145
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What the IRS language says
We didn't allow the amount claimed for Tuition and Fees on page 1 of your tax return because Form 8917, Tuition and Fees Deduction, was not attached to your tax return
What it usually means
145 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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