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Notice code 394
Notice code 394 (Default) — We didn’t allow the amount claimed as Itemized Deductions because page 3 Form 1040NR was incomplete …
What this IRS notice code means, and what to check before you reply.
What to do next
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394
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 Itemized Deductions because page 3 Form 1040NR was incomplete or not attached to your return.
What it usually means
394 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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