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Notice code 440 (Default) — We compared the Social Security Number of the primary taxpayer shown on your tax return with records…
We compared the Social Security Number of the primary taxpayer shown on your tax return with records from the Social Security administration. According to these records, the Social Security Number belongs to a deceased person. You may wish to contact the Social Security Administration if this information is incorrect. This change may affect your taxable income, tax, credits or payments.
What to do next
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440
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 compared the Social Security Number of the primary taxpayer shown on your tax return with records from the Social Security administration. According to these records, the Social Security Number belongs to a deceased person. You may wish to contact the Social Security Administration if this information is incorrect. This change may affect your taxable income, tax, credits or payments.
What it usually means
440 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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