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Notice code 423
Notice code 423 (Default) — Because your country of residence does not allow you to take exemptions for dependents, we have disa…
What this IRS notice code means, and what to check before you reply.
What to do next
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423
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
Because your country of residence does not allow you to take exemptions for dependents, we have disallowed your Child Tax Credit and/or Additional Child Tax Credit.
What it usually means
423 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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