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Notice code 426 (Default) — You figured your total tax incorrectly on income not effectively connected with a U.S. trade or busi…
You figured your total tax incorrectly on income not effectively connected with a U.S. trade or business on Form 1040NR, page 4. We have changed your tax return accordingly.
What to do next
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426
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What the IRS language says
You figured your total tax incorrectly on income not effectively connected with a U.S. trade or business on Form 1040NR, page 4. We have changed your tax return accordingly.
What it usually means
426 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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