Notice code 446

Notice code 446 (Default) — You figured your tax using an incorrect tax treaty rate. We changed your return accordingly.

What this IRS notice code means, and what to check before you reply.

What to do next

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446

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

You figured your tax using an incorrect tax treaty rate. We changed your return accordingly.

What it usually means

446 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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