What this IRS notice code means, and what to check before you reply.
Start with these steps before you reply.
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.
We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of your tax return because your dependent(s) with an Individual Taxpayer Identification Number (ITIN) did not meet the substantial presence test in Part I of your Schedule 8812, Child Tax Credit.
465 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Every notice in this library, sorted the way the IRS numbers them.