IRS Letters and Forms
Notice code 479

Notice code 479 (1040NR-EZ) — Itemized deductions for line 11 should only include state and local income tax paid. Your return has…

Itemized deductions for line 11 should only include state and local income tax paid. Your return has been adjusted accordingly.

What to do next

Start with these steps before you reply.

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 for line 11 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.

Have this letter in hand?

Bring it to a free call and leave with a plan for your reply.

Ask about this letter