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Notice code 804
Notice code 804 (Default) — Negative deductions may not be claimed on Schedule A. We have deleted the negative entry from Schedu…
What this IRS notice code means, and what to check before you reply.
What to do next
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804
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
Negative deductions may not be claimed on Schedule A. We have deleted the negative entry from Schedule A and added it to the income section of your return.
What it usually means
804 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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