IRS Letters and Forms
Notice code 492

Notice code 492 (Default) — We can’t allow the additional child tax credit you claimed. You must have three or more qualifying c…

We can’t allow the additional child tax credit you claimed. You must have three or more qualifying children to claim the credit. We have adjusted your return accordingly. No podemos permitirle el crédito tributario adicional por hijos que usted reclamó. Usted debe tener tres o más hijos calificados para poder reclamar el crédito. Por lo tanto, le hemos ajustado su planilla de contribución.

What to do next

Start with these steps before you reply.

492

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

We can’t allow the additional child tax credit you claimed. You must have three or more qualifying children to claim the credit. We have adjusted your return accordingly. No podemos permitirle el crédito tributario adicional por hijos que usted reclamó. Usted debe tener tres o más hijos calificados para poder reclamar el crédito. Por lo tanto, le hemos ajustado su planilla de contribución.

What it usually means

492 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