IRS Letters and Forms
Notice code 449N

Notice code 449N (1040NR) — We changed the amount of taxable income on Line 41 of your Form 1040NR because the exemption amount …

We changed the amount of taxable income on Line 41 of your Form 1040NR because the exemption amount on Line 40 was subtracted incorrectly from Line 39.

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449N

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 changed the amount of taxable income on Line 41 of your Form 1040NR because the exemption amount on Line 40 was subtracted incorrectly from Line 39.

What it usually means

449N 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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