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Notice code 204 (Default) — We didn’t allow the exemption for your spouse on page 1 of your Form 1040. You can’t use Single or H…
We didn’t allow the exemption for your spouse on page 1 of your Form 1040. You can’t use Single or Head of Household filing status and claim your spouse as an exemption.
What to do next
Start with these steps before you reply.
204
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 the exemption for your spouse on page 1 of your Form 1040. You can’t use Single or Head of Household filing status and claim your spouse as an exemption.
What it usually means
204 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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