What this IRS notice code means, and what to check before you reply.
Start with these steps before you reply.
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.
We changed the total credits on page 2 of your tax return. Some credits are limited to the difference between your tax before credits and tentative minimum tax from Form 6251, Alternative Minimum Tax-Individuals. The limitation to your credit was not applied or was applied incorrectly.
266 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Every notice in this library, sorted the way the IRS numbers them.