 scale(0.75)'%3E%3Crect x='6' y='14' width='52' height='36' rx='4' fill='%23e9dcbc' stroke='%2322262b' stroke-width='3'/%3E%3Cpath d='M8 17l24 18 24-18' fill='none' stroke='%2322262b' stroke-width='3' stroke-linejoin='round'/%3E%3Ccircle cx='46' cy='40' r='9' fill='none' stroke='%239c2f22' stroke-width='2.5'/%3E%3Cpath d='M40 40h12' stroke='%239c2f22' stroke-width='2'/%3E%3C/g%3E%3Ctext x='58' y='33' font-family='Rockwell, Georgia, serif' font-weight='700' font-size='24' fill='%2322262b'%3EIRS Letters and Forms%3C/text%3E%3C/svg%3E)
Notice code 433
Notice code 433 (Default) — We can’t allow the amount withheld by a “Partnership Under Section 1446”. You didn’t attach Form 880…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
433
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 withheld by a “Partnership Under Section 1446”. You didn’t attach Form 8805 and/or Form 1042-S to verify the amount withheld as required. We have changed your tax return accordingly.
What it usually means
433 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Related
Find another letter
Every notice in this library, sorted the way the IRS numbers them.