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Notice code 432 (Default) — We can’t allow the amount you reported for Income Tax Withheld At Source. You didn’t attach Form 104…
We can’t allow the amount you reported for Income Tax Withheld At Source. You didn’t attach Form 1042-S to verify the amount as required. We have changed your tax return accordingly.
What to do next
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432
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 can’t allow the amount you reported for Income Tax Withheld At Source. You didn’t attach Form 1042-S to verify the amount as required. We have changed your tax return accordingly.
What it usually means
432 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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