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Notice code 345 (Default) — We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on your tax…
We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on your tax return because Form(s) W-2AS, W-2CM, W-2GU, W-2VI, or 499R-2/W-2PR was not attached to your tax return.
What to do next
Start with these steps before you reply.
345
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 excess Social Security tax or tier 1 RRTA withheld on your tax return because Form(s) W-2AS, W-2CM, W-2GU, W-2VI, or 499R-2/W-2PR was not attached to your tax return.
What it usually means
345 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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