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Notice code 465N (1040NR) — We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax C…
We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on line 49 and/or Additional Child Tax Credit on line 64 of your Form 1040NR 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.
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465N
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What the IRS language says
We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on line 49 and/or Additional Child Tax Credit on line 64 of your Form 1040NR 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.
What it usually means
465N 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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