IRS Letters and Forms
Notice code 598

Notice code 598 (Default) — We changed the amount of exemption claimed on page 2 of your tax return for your child that didn’t l…

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

What to do next

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598

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 changed the amount of exemption claimed on page 2 of your tax return for your child that didn’t live with you. Form 8332, Release/Revocation of Release of Claim to Exemption for Child by the Custodial Parent, or Form 2120, Multiple Support Declaration or a copy of a divorce decree showing your right to claim an exemption was incomplete or not attached to your tax return. This change may affect your taxable income, tax, or any of the following credits:  Education Credit,  Child Tax Credit or  Additional Child Tax Credit.

What it usually means

598 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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