Notice code 166

Notice code 166 (Default) — We didn’t allow the amount claimed as employee business expenses on page 1 of your tax return. Expen…

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166

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What the IRS language says

We didn’t allow the amount claimed as employee business expenses on page 1 of your tax return. Expenses from Form 2106, Employee Business Expenses, must be claimed as an itemized deduction on Schedule A, Itemized Deductions. If you filed a Schedule A, we changed it to include these expenses. If you did not file a Schedule A and your employee business expenses were: - less than the standard deduction, we did not allow them as a deduction from your income. - greater than the standard deduction after subtracting the 2% AGI limitation, we allowed them as an itemized deduction on Schedule A because it lowered your taxable income. Note: If you have other itemized deductions in addition to the business expenses, you may file Form 1040X, Amended US Individual Income Tax Return, and include them on Schedule A, Itemized Deductions, to reduce your tax.