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Notice code 478 (Default) — You did not reply to our request for an explanation for the entry for itemized deductions on Form 10…
You did not reply to our request for an explanation for the entry for itemized deductions on Form 1040NR-EZ. We have adjusted your return accordingly.
What to do next
Start with these steps before you reply.
478
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 did not reply to our request for an explanation for the entry for itemized deductions on Form 1040NR-EZ. We have adjusted your return accordingly.
What it usually means
478 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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