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Notice code 408 (Default) — We disallowed your treaty exemption because you didn’t answer question “L” page 5, Form 1040NR or Qu…
We disallowed your treaty exemption because you didn’t answer question “L” page 5, Form 1040NR or Question “J” page 2, Form 1040NR-EZ. We have changed your tax return accordingly.
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408
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 answer question “L” page 5, Form 1040NR or Question “J” page 2, Form 1040NR-EZ. We have changed your tax return accordingly.
What it usually means
408 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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