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Notice code 326 (Default) — You transferred your tax due on income not effectively connected to a U.S. trade or business incorre…
You transferred your tax due on income not effectively connected to a U.S. trade or business incorrectly from your Form 1040NR, page 4, to your Form 1040NR, page 2. We have changed your tax return accordingly.
What to do next
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326
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What the IRS language says
You transferred your tax due on income not effectively connected to a U.S. trade or business incorrectly from your Form 1040NR, page 4, to your Form 1040NR, page 2. We have changed your tax return accordingly.
What it usually means
326 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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