Notice code 406

Notice code 406 (Default) — We disallowed your treaty exemption because you didn’t reply to our request for more information. We…

What this IRS notice code means, and what to check before you reply.

What to do next

Start with these steps before you reply.

406

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 disallowed your treaty exemption because you didn’t reply to our request for more information. We have changed your tax return accordingly.

What it usually means

406 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

Find another letter

Every notice in this library, sorted the way the IRS numbers them.

CP and LT

Notices by number

CP and LT notices, from CP01 up.

Open the notice list →

Letters

Letters by number

Numbered IRS letters such as 147C.

Open the letter list →

Codes

Notice codes

The short codes printed on math-error notices.

Open the code list →

Forms

By form

Notices grouped by the form they are about.

Open the form list →

Have this letter in hand?

Bring it to a free call and leave with a plan for your reply.

Ask about this letter