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Notice code 239 (Default) — We didn’t allow the amount claimed as child and dependent care expenses on page 2 of 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.
239
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. You’re not eligible to claim child and dependent care expenses because your filing status is Married /Filing Separately. However, you may be eligible for the child and dependent care credit if your filing status is Single, Married Filing Jointly, Head of Household or Qualifying Widow (er) with a dependent child.
What it usually means
239 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Related
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