IRS Letters and Forms
Notice code 659

Notice code 659 (Default) — We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. …

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

What to do next

Start with these steps before you reply.

659

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 didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. Information on your return indicates you can be claimed as a dependent on someone else’s return.

What it usually means

659 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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