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Notice code 745 (Default) — We didn’t allow part or all of the Earned Income Credit (EIC) claimed on page 2 of your tax return. …
What this IRS notice code means, and what to check before you reply.
What to do next
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745
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 part or all of the Earned Income Credit (EIC) claimed on page 2 of your tax return. The child or children listed on your Schedule EIC, Earned Income Credit, must have a valid Social Security Number issued by the Social Security Administration to qualify for the credit. The Individual Taxpayer Identification Number you provided for your child or children was issued by the Internal Revenue Service and doesn’t qualify you for EIC.
What it usually means
745 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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