Notice code 221

Notice code 221 (Default) — We refigured your tax on page 2 of your tax return without your child’s investment income tax from F…

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

What to do next

Start with these steps before you reply.

221

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 refigured your tax on page 2 of your tax return without your child’s investment income tax from Form 8615, Tax for Certain Children Who Have Investment Income. This form must be filed with your child’s tax return. If you qualify to include your child’s investment income on your tax return, you must report this income on Form 8814, Parents’ Election to Report Child’s Interest and Dividends.