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Notice code 400
Notice code 400 (Default) — As a Non-Resident Alien, you are not allowed to take an adjustment to income for Tuition and Fees on…
What this IRS notice code means, and what to check before you reply.
What to do next
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400
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
As a Non-Resident Alien, you are not allowed to take an adjustment to income for Tuition and Fees on a Form 1040NR. Your return has been adjusted accordingly.
What it usually means
400 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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