Notice code 437

Notice code 437 (Default) — We cannot allow the federal income tax withholding shown on Form 8288-A on your return because the i…

We cannot allow the federal income tax withholding shown on Form 8288-A on your return because the income tax period is prior to the date of transfer reflected in box 1 of Form 8288-A. You must claim the 8288-A credit on your next year’s income tax return.

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437

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What the IRS language says

We cannot allow the federal income tax withholding shown on Form 8288-A on your return because the income tax period is prior to the date of transfer reflected in box 1 of Form 8288-A. You must claim the 8288-A credit on your next year’s income tax return.