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Notice code 552 (Default) — We didn’t allow the amount claimed as casualty or theft losses on Schedule A, Itemized Deductions, b…
We didn’t allow the amount claimed as casualty or theft losses on Schedule A, Itemized Deductions, because Form 4684, Casualties and Theft Losses, was incomplete or not attached to your tax return.
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552
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What the IRS language says
We didn’t allow the amount claimed as casualty or theft losses on Schedule A, Itemized Deductions, because Form 4684, Casualties and Theft Losses, was incomplete or not attached to your tax return.
What it usually means
552 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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