IRS Letters and Forms
Notice code 202

Notice code 202 (Default) — We didn’t allow your personal exemption on page 2 of your tax return. Information on your tax return…

What this IRS notice code means, and what to check before you reply.

What to do next

Start with these steps before you reply.

202

Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.

What the IRS language says

We didn’t allow your personal exemption on page 2 of your tax return. Information on your tax return indi- cates that you are being claimed as a dependent on another person’s tax return; therefore, you can’t claim an exemption for yourself.

What it usually means

202 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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