IRS Letters and Forms
Notice code 489

Notice code 489 (Default) — You figured your refund or the amount you owe incorrectly on Form 1040-PR. Usted calculó incorrectam…

What this IRS notice code means, and what to check before you reply.

What to do next

Start with these steps before you reply.

489

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 figured your refund or the amount you owe incorrectly on Form 1040-PR. Usted calculó incorrectamente su reintegro o la cantidad que usted adeuda en el Formulario 1040- PR. Por lo tanto, le hemos ajustado su planilla de contribución.

What it usually means

489 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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