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Notice code 205 (Default) — We didn’t allow your personal exemption because your: - Social Security Number (SSN) or Individual T…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
205
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 because your: - Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) was missing and/or - Last name doesn’t match our records or the records provided by the Social Security Administration.
What it usually means
205 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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