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Notice code 494 (Default) — We disallowed part of the tax treaty exemption on your return because you claimed more than the maxi…
We disallowed part of the tax treaty exemption on your return because you claimed more than the maximum amount. We have adjusted your return accordingly
What to do next
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494
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 disallowed part of the tax treaty exemption on your return because you claimed more than the maximum amount. We have adjusted your return accordingly
What it usually means
494 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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