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Notice code 238 (Default) — We didn’t allow the amount claimed as child and dependent care expenses on page 2 of your tax return…
We didn’t allow the amount claimed as child and dependent care expenses on page 2 of your tax return because your spouse or dependent cannot be your care provider.
What to do next
Start with these steps before you reply.
238
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 amount claimed as child and dependent care expenses on page 2 of your tax return because your spouse or dependent cannot be your care provider.
What it usually means
238 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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