IRS Letters and Forms
Notice code 193

Notice code 193 (Default) — We didn’t allow the amount claimed as standard deduction on page 2 of your tax return. When your fil…

We didn’t allow the amount claimed as standard deduction on page 2 of your tax return. When your filing status is Married Filing Separately and your spouse itemizes deductions on Schedule A, Itemized Deductions, you must also itemize. Information on your tax return indicates that your spouse itemized deductions; therefore, we used zero as your deduction amount. Note: If you have itemized deductio…

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193

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What the IRS language says

We didn’t allow the amount claimed as standard deduction on page 2 of your tax return. When your filing status is Married Filing Separately and your spouse itemizes deductions on Schedule A, Itemized Deductions, you must also itemize. Information on your tax return indicates that your spouse itemized deductions; therefore, we used zero as your deduction amount. Note: If you have itemized deductions you may file Form 1040X, Amended US individual Income Tax Return, and include them on Schedule A, Itemized Deductions, to reduce your tax.

What it usually means

193 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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