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Notice code 402 (Default) — We cannot allow the exemption for your other dependent(s). Residents of South Korea or Japan cannot …
What this IRS notice code means, and what to check before you reply.
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402
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What the IRS language says
We cannot allow the exemption for your other dependent(s). Residents of South Korea or Japan cannot claim an exemption for other than self, spouse or child (children) who lived with them in the United States. We have changed your tax return accordingly.
What it usually means
402 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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