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Notice code 479
Notice code 479 (Default) — Itemized deductions on Form 1040NR-EZ should only include state and local income tax paid. Your retu…
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479
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
Itemized deductions on Form 1040NR-EZ should only include state and local income tax paid. Your return has been adjusted accordingly.
What it usually means
479 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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