IRS Letters and Forms
Notice code 165

Notice code 165 (Default) — We didn’t allow the amount claimed as combat pay on page 1 of your tax return. The amount was not id…

We didn’t allow the amount claimed as combat pay on page 1 of your tax return. The amount was not iden¬tified as combat pay on your Form W-2. If any of your wages should have been excluded from your taxable income, please obtain a corrected Form W-2 (W-2C) from your employer and file a Form 1040X, Amended US Individual Income Tax Return.

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165

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What the IRS language says

We didn’t allow the amount claimed as combat pay on page 1 of your tax return. The amount was not iden¬tified as combat pay on your Form W-2. If any of your wages should have been excluded from your taxable income, please obtain a corrected Form W-2 (W-2C) from your employer and file a Form 1040X, Amended US Individual Income Tax Return.

What it usually means

165 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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