 scale(0.75)'%3E%3Crect x='6' y='14' width='52' height='36' rx='4' fill='%23e9dcbc' stroke='%2322262b' stroke-width='3'/%3E%3Cpath d='M8 17l24 18 24-18' fill='none' stroke='%2322262b' stroke-width='3' stroke-linejoin='round'/%3E%3Ccircle cx='46' cy='40' r='9' fill='none' stroke='%239c2f22' stroke-width='2.5'/%3E%3Cpath d='M40 40h12' stroke='%239c2f22' stroke-width='2'/%3E%3C/g%3E%3Ctext x='58' y='33' font-family='Rockwell, Georgia, serif' font-weight='700' font-size='24' fill='%2322262b'%3EIRS Letters and Forms%3C/text%3E%3C/svg%3E)
Notice code 559
Notice code 559 (Default) — We refigured the tax on page 2 of your tax return using the maximum tax rate. Form 8615, Tax for Cer…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
559
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 refigured the tax on page 2 of your tax return using the maximum tax rate. Form 8615, Tax for Certain Children Who Have Investment Income, did not include the parent’s taxable income.
What it usually means
559 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Related
Find another letter
Every notice in this library, sorted the way the IRS numbers them.