IRS Letters and Forms
Notice code 604

Notice code 604 (Default) — Each dependent listed on your tax return must have a valid Social Security Number (SSN) or Individua…

Each dependent listed on your tax return must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). For one or more of your dependents the SSN or ITIN was missing. As a result, we didn’t allow one or more of your exemptions. This change may affect your taxable income, tax, or any of the following credits: - Credit for Child & Dependent Care Expenses - Educ…

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604

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What the IRS language says

Each dependent listed on your tax return must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). For one or more of your dependents the SSN or ITIN was missing. As a result, we didn’t allow one or more of your exemptions. This change may affect your taxable income, tax, or any of the following credits: - Credit for Child & Dependent Care Expenses - Education Credits - Child Tax Credit - Additional Child Tax Credit.

What it usually means

604 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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