IRS Letters and Forms
Notice codes

IRS notice codes by number

Math-error notices list one or more short codes. Find each code below to see what the IRS changed.

Codes 1 to 99

  • Notice code 01: Delinquent Filing Penalty - A combined penalty has been added because your return was filed late and…
  • Notice code 002: We didn’t allow your IRA loss on Line 15b of your tax return. You should claim the IRA loss on Sched…
  • Notice code 02: Underpayment of Estimated Tax - A penalty has been added because your estimated tax was underpaid. G…
  • Notice code 03: Failure to Deposit - We charged a penalty because it appears that you didn’t deposit the correct amo…
  • Notice code 004: We didn’t allow the amount claimed as a deduction for educator expenses on page 1 of your tax return…
  • Notice code 04: Dishonored Check - A penalty has been added because your check to us was not honored by your bank. F…
  • Notice code 005: We didn’t allow the amount claimed as a deduction for a fee-basis official on page 1 of your Form 10…
  • Notice code 05: Fraud - The penalty is 75% of the tax you didn’t pay due to fraud (50% of the tax you didn’t pay due…
  • Notice code 006: We didn’t allow the amount claimed as a deduction for Schedule W on page 1 of Form 1040. This deduct…
  • Notice code 06: El exceso de la retención del impuesto sobre el ingreso debe reclamarse para un período de impuesto …
  • Notice code 007: We didn’t allow the amount claimed as a deduction for disability income exclusion on page 1 of Form …
  • Notice code 07: Failure to Pay - We charged a penalty because, according to our records, you didn’t pay your tax on …
  • Notice code 08: Missing Taxpayer Identifying Number (TIN) - We charge a penalty when you don’t provide a social secu…
  • Notice code 009: You claimed an incorrect amount as estimated tax payments and credits (see the statement of your est…
  • Notice code 09: Interest - Interest is figured on unpaid tax from the due date of the return to the date of full pay…
  • Notice code 10: Daily Delinquency Penalty - A penalty has been added because your explanation for filing your return…
  • Notice code 11: Failure to Deposit - We charged a penalty because it appears that you didn’t deposit the correct amo…
  • Notice code 11: We found an error in the computation of your Federal unemployment tax on Part 1, Line 6 of Form 940-…
  • Notice code 12: Incomplete Return Penalty - We charged you a penalty because, according to our records, you didn’t f…
  • Notice code 013: We removed the amount claimed for household employment taxes. A negative amount cannot be entered fo…
  • Notice code 13: Hemos encontrado un error en la computación de la cantidad de los sueldos FUTA que se excluyeron de …
  • Notice code 014: We didn’t allow the amount claimed as investment income from Form 8615. This form is not valid for t…
  • Notice code 14: Hemos encontrado un error en la computación de algunos sueldos de FUTA que se excluyeron de la contr…
  • Notice code 015: We refigured your return without applying your nontaxable use of undyed kerosene for use in trains (…
  • Notice code 15: Hemos encontrado un error en la cantidad del ajuste para las “sumas adicionales de las contribucione…
  • Notice code 16: Please make your check or money order payable to “Department of the Treasury” and send it with this …
  • Notice code 17: The tax reported on Line 8a of Part I did not match the amount reported on Line 2 of Schedule D. Lin…
  • Notice code 18: The tax reported on Line 11 of Part I did not match the amount reported on Line 4 of Schedule G. Lin…
  • Notice code 019: We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8834, Q…
  • Notice code 19: The tax reported on Line 13 of Part I did not match the amount reported on Line 2 of Schedule H. Lin…
  • Notice code 20: The tax reported on Line 14 of Part I did not match the amount reported on Line 3 of Schedule I. Lin…
  • Notice code 21: The tax reported on Line 15 of Part I did not match the amount reported on Line 5 of Schedule J. Lin…
  • Notice code 022: We have removed your negative entry for tax from Schedule A and entered it as income on Line 21 of y…
  • Notice code 22: There was an error made in your calculation for the tax reported on Schedule E, Tax on Failure to Pa…
  • Notice code 023: We have removed your negative entry for interest from Schedule A and entered it as income on Line 8A…
  • Notice code 23: The Advance Earned Income credit (AEIC) payment cannot be more than the appropriate percentage of th…
  • Notice code 024: We didn’t allow the amount claimed as credit as a write-in on the “total payments” line. This credit…
  • Notice code 24: We changed your Form 1041, U.S. Income Tax for Estates and Trusts because:  · You computed your Alt…
  • Notice code 025: We changed the amount claimed as foreign tax credit. The error was in the:  Computation of the tax …
  • Notice code 25: There was an error made in your calculation for the tax reported on line 2 of Schedule K, Tax on Pro…
  • Notice code 026: We didn’t allow the amount claimed as a Schedule D carryover loss on page 1 of your tax return. You …
  • Notice code 26: Hemos encontrado que la cantidad total de los Depósitos de la Contribución Federal que usted reportó…
  • Notice code 027: We changed your write-in credit claimed on the ‘total payments’ line. The maximum allowable amount o…
  • Notice code 27: Hemos encontrado un error en la computación de los pagos exentos. Los salarios de los Oficiales Corp…
  • Notice code 028: We included the amount of capital gain distributions from Form 2439, Notice to Shareholder of Undist…
  • Notice code 28: Nosotros no recibimos una respuesta a nuestra solicitud pidiendo información adicional. Por lo tanto…
  • Notice code 029: We didn’t allow the amount claimed as a write-in on page 1 of your Form The write-in is not an allow…
  • Notice code 29: We found an error on Schedule J — Funeral Expenses and Expenses Incurred in Administering Property S…
  • Notice code 030: Negative deductions may not be claimed on Schedule A. We have deleted the negative entry from Schedu…
  • Notice code 30: We found an error in the computation of Total Income Tax for a fiscal year with two tax rates. Note …
  • Notice code 31: We are processing your request to adjust previously reported Federal Income Withholding tax, or taxe…
  • Notice code 032: We changed the amount claimed as taxable income because it was figured incorrectly using the Schedul…
  • Notice code 32: We are not processing your request to adjust previously reported Federal Income Withholding tax, or …
  • Notice code 033: It appears you owe tax based on the filing of Form 8615. We have determined your tax by using the ta…
  • Notice code 33: We found an error in the addition of the “Total deposits for this year” and the “COBRA Premium Assis…
  • Notice code 34: We did not process your request for a credit for the employer’s share of the Social Security tax (6.…
  • Notice code 035: We found an error in the computation of your Credit for Small Employer Health Insurance Premiums on …
  • Notice code 35: We did not process your request for a credit for the employer’s share of the Social Security tax (6.…
  • Notice code 036: We didn’t allow the household employment taxes on page 2 of your tax return. For tax periods prior t…
  • Notice code 36: We found an error in the computation of Net estate tax. We found an error in the computation of Net …
  • Notice code 037: We changed the amount reported as household employment taxes on page 2 of your tax return because of…
  • Notice code 37: We found an error in the computation of the Credit for state death taxes. We found an error in the c…
  • Notice code 38: We found an error in the computation of Tentative tax. We found an error in the computation of tenta…
  • Notice code 39: We found an error when the credit amounts were added on Page 1, Part 2. We found an error in the add…
  • Notice code 40: We adjusted your tax as shown because we didn’t receive a reply to our request for additional inform…
  • Notice code 041: We didn’t allow the amount claimed as credit for prior year minimum tax on page 2 of your tax return…
  • Notice code 41: We found an error in the computation of the Unified Credit amount. The unified credit amount you rep…
  • Notice code 042: We changed the total tax on page 2 of your tax return to exclude the amount claimed for a refund of …
  • Notice code 42: We found an error in the computation of the marital deduction on Schedule A.
  • Notice code 043: We didn’t allow your household employment taxes on page 2 your tax return. Schedule H, Household Emp…
  • Notice code 43: We can’t allow the amount you reported as federal income tax withheld because your return didn’t hav…
  • Notice code 044: We didn’t allow the amount claimed for Health Coverage Tax Credit on page 2 of your Form 1040. The H…
  • Notice code 44: We found an error in the computation of tentative tax on Page 1, Part II, Line 5, Tentative tax on t…
  • Notice code 045: We didn’t allow the amount claimed as diesel-powered highway vehicle credit you reported on your For…
  • Notice code 45: We found an error in the amount of the Orphan Drug Credit applied against your tax.
  • Notice code 46: According to our records, you should file as an Estate using Form 1041 instead of filing Form 1040. …
  • Notice code 47: We changed the amount you claimed as Credit for Small Employer Health Insurance Premiums on Form 380…
  • Notice code 48: We didn't allow the Credit for Small Employer Health Insurance Premiums claimed on Form 3800, Genera…
  • Notice code 49: We adjusted your Form 8941, Credit for Small Employer Health Insurance Premiums. On Form 8941, Line …
  • Notice code 050: We changed the amount claimed as estimated payments on your tax return. We gave you credit for the e…
  • Notice code 50: We found an error in the computation of the federal unemployment tax on Schedule H, Household Employ…
  • Notice code 051: We changed the amount claimed as wages on your tax return to reflect the amount shown in box 2 of yo…
  • Notice code 51: We found an error on Schedule H, Household Employment Taxes. The error was in: 1. The computation of…
  • Notice code 052: We changed the amount claimed as investment credit. An error was made in limiting your investment cr…
  • Notice code 52: We adjusted the federal unemployment tax on your Schedule H, Household Employment Taxes, because we …
  • Notice code 053: We included the amount claimed on Form 3903/3903F, Moving Expenses, as a moving expense deduction on…
  • Notice code 53: We adjusted your Form 8941, Credit for Small Employer Health Insurance Premiums. On Form 8941, Line …
  • Notice code 054: We didn’t allow your Deferral of Additional 1993 Taxes. In order to claim this deferral, you must ha…
  • Notice code 54: We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you…
  • Notice code 055: We didn’t allow the amount claimed as foreign tax credit because Form 1116, Foreign Tax Credit, was …
  • Notice code 55: We found an error in the computation of one or more of the following taxes or the totaling of these …
  • Notice code 56: We found an error in the computation of gross GST tax on Line 7. We found an error in the computatio…
  • Notice code 057: We didn’t allow the credit you claimed for prior year minimum tax because Form 8801, Credit for Prio…
  • Notice code 57: The amount of cash wages reported on Schedule H, Household Employment Taxes, was not enough to be co…
  • Notice code 058: We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8844, E…
  • Notice code 58: We found an error in the subtraction of your employee’s advance earned income credit from your total…
  • Notice code 60: We found an error in the computation of the credit reduction amount from Schedule H or it was omitte…
  • Notice code 061: We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8860, Q…
  • Notice code 062: We didn’t allow the amount claimed as other credits on page 2 of your Form 1040 because Form 8884, N…
  • Notice code 62: We found an error in the computation of the amount on Page 1, Part II, Line 17 - Earlier Payments.
  • Notice code 063: We didn’t allow the amount claimed as investment credit on page 2 of your Form 1040 because NPS Form…
  • Notice code 63: We found an error in the computation of the total net GST tax on Line 10.
  • Notice code 064: We didn’t allow the standard deduction claimed on your tax return. Before 1987 the standard deductio…
  • Notice code 64: We found an error in the computation of Line 3, Taxable estate. We found an error in the computation…
  • Notice code 065: We refigured your tax return using the correct amounts for the standard deduction, exemption amount,…
  • Notice code 65: We found an error in the computation of Line 11, Net GST Tax.
  • Notice code 066: We didn’t allow the amount claimed as suspended research credit from Form 6765, Credit for Increasin…
  • Notice code 66: We found an error in the computation of the balance due or the overpayment amount.
  • Notice code 67: We found an error in the computation of the amount on Page 1, Part II, Line 3 - Total.
  • Notice code 68: We found an error in the computation of the amount on Page 1, Part II, Line 19, Total.
  • Notice code 69: We found an error in the total gift tax computation on Page 1, Part 2,
  • Notice code 70: We changed the Net Investment Income Tax on your Form 8960, because there was an error due to: The c…
  • Notice code 071: We changed the income section of your tax return because you didn’t include your cost of living adju…
  • Notice code 71: We found an error in the computation of the allowable unified credit on Line 11.
  • Notice code 72: We found an error in the computation of the amount on Page 1, Part 2, Line 12.
  • Notice code 73: We found an error in the computation of the amount on Page 1, Part II, Line 6, Gross estate tax.
  • Notice code 74: We found an error in the computation of the amount on Page 1, Part II, Line 8, Balance.
  • Notice code 075: We refigured your tax using the tax rates in effect for the year on your tax return. A tax form(s) o…
  • Notice code 75: We found an error in the computation of Page 1, Part 2, Line 14, Total credits.
  • Notice code 76: The amount claimed as prepaid tax with the extension of time to file on Page 1, Part 2, Line 18 was …
  • Notice code 79: We found an error in the computation of the total deductions amount on Page 3, Part 4, Line 8.
  • Notice code 80: We found an error in the computation of the amount on Page 3, Part 4, Line 9.
  • Notice code 81: We found an error in the computation of taxable gifts on Page 3, Part 4, Line 11.
  • Notice code 82: We found an error in the computation of the amount on Page 1, Part 2, Line 18.
  • Notice code 83: We found an error in the computation of your total tax amount. We found an error in the computation …
  • Notice code 88: We changed your telephone excise tax refund amount based on the information you provided.
  • Notice code 89: We changed your tax and/or credits because we did not receive the additional information we requeste…
  • Notice code 90: Fill-In Narrative. Note - This Math Error contains fill-in free form text with maximum of 10 lines, …
  • Notice code 99: A refund cannot be sent to you at this time for the part of the refundable Energy Credit you reporte…
  • Notice code INV*: We identified an error while processing your tax form. Please call the number on the front of this n…
  • Notice code INV*: Nosotros hemos descubrido un error en su Forma 1040-PR. “Para mas información sobre su cuenta, o si …

Codes 100 to 199

  • Notice code 100: Blank notice (10 blank lines in explanation area)
  • Notice code 101: We changed your filing status. We refigured your tax using the Single filing status based on the inf…
  • Notice code 102: We changed your filing status. We refigured your tax using the Married Filing Jointly filing status …
  • Notice code 103: We changed your filing status. We refigured your tax using the Married Filing Separately filing stat…
  • Notice code 104: We changed your filing status. We refigured your tax using the Head of Household filing status based…
  • Notice code 105: We changed your filing status. We refigured your tax using the Qualifying Widow(er) filing status ba…
  • Notice code 106: We changed your filing status. We refigured your tax using the Married Filing Jointly filing status.…
  • Notice code 107: We changed your filing status. We refigured your tax using the Single or Head of Household filing st…
  • Notice code 108: We changed your filing status. We refigured your tax using the Single filing status. Your return was…
  • Notice code 109: We changed your filing status. We refigured your tax using the Married Filing Separately filing stat…
  • Notice code 110: We changed your filing status. We refigured your tax using the Single filing status. You can’t quali…
  • Notice code 111: We transferred the information from the tax form you filed and processed it as a Form 1040 because c…
  • Notice code 112: Since the Negative State Income Tax Refund amount claimed on page 1 of your return is more than your…
  • Notice code 113: We lowered the total income on Page 1 of your tax return because income was included that is not tax…
  • Notice code 113E: We lowered the adjusted gross income on line 4 of your Form 1040EZ because income was included that …
  • Notice code 114: We changed the total income to include all the Forms W-2, W-2G, etc. that was / attached to your tax…
  • Notice code 114E: We changed the adjusted gross income on line 4 to include all the Forms W-2, W-2G, etc. that were at…
  • Notice code 115: We changed the total income on page 1 of your tax return to include the tips shown on Form 4137, Soc…
  • Notice code 116: We changed the amount of taxable income on page 1 of your tax return because there was an error on S…
  • Notice code 117: We changed the amount of taxable interest on page 1 of your tax return. We didn’t allow excludable s…
  • Notice code 119: We changed the amount of ordinary dividends on page 1 of your tax return because there was an error …
  • Notice code 120: State income tax payments must be claimed as an itemized deduction on line 5 of Schedule A, Itemized…
  • Notice code 121: We changed the amount of business income or loss on page 1of your tax return because there was an er…
  • Notice code 122: We changed the amount of capital gain or loss on page 1 of your tax return because there was an erro…
  • Notice code 123: We changed the amount of capital gain or loss on page 1 of your tax return. There was an error in th…
  • Notice code 124: We didn’t allow the IRA loss claimed on page 1 of your Form 1040. The loss is subject to a 2% limita…
  • Notice code 125: We didn’t allow the amount claimed as a repayment of unemployment compensation for a prior year on y…
  • Notice code 125E: We didn’t allow the amount claimed as a repayment of unemployment compensation for a prior year on l…
  • Notice code 126: We changed the amount of rental real estate, royalties, partnerships, S corporations, trusts, etc., …
  • Notice code 127: We changed the amount of farm income or loss on page 1 of your tax return because there was an error…
  • Notice code 128: We changed one or more of the following schedules based on information you provided on Forms(s) 6198…
  • Notice code 129: We didn’t allow the negative entry of unemployment compensation reported on page 1 of your tax retur…
  • Notice code 129E: We didn’t allow the negative entry of unemployment compensation reported on line 3 of your Form 1040…
  • Notice code 130: The amount claimed as Repayment of Social Security benefits on your tax return is subject to a 2% li…
  • Notice code 131: We changed the amount of taxable social security benefits on page 1 of your tax return because there…
  • Notice code 132: We didn’t allow the negative entry of Social Security benefits reported on page 1 of your tax return…
  • Notice code 133: We didn’t allow the amount claimed as gambling losses on page 1 of your tax return. You can’t reduce…
  • Notice code 134: We removed your child’s income from page 1 of your tax return and refigured your tax. Your child’s i…
  • Notice code 135: We moved the amount of USDA settlement from page 1 of your tax return to page 1 of your Schedule F, …
  • Notice code 136: We changed the amount of other gains or losses on page 1 of your tax return to include your overall …
  • Notice code 138: We changed the total income on page 1 of your tax return to include the taxable amount of your emplo…
  • Notice code 139: We did not allow the amount of moving expenses from Form 3903/3903F, Moving Expenses claimed on your…
  • Notice code 140: We did not allow the amount of claimed as moving expenses from Form 3903/3903F, Moving Expenses, on …
  • Notice code 141: We changed the amount of total income on page 1 of your tax return because there was an error in the…
  • Notice code 141E: We changed the amount of total income on line 4 of your Form 1040EZ because there was an error in th…
  • Notice code 142: We changed the amount claimed as Educator Expenses Deduction on page 1 of your tax return.
  • Notice code 143: We didn’t allow the amount claimed for Tuition and Fees Deduction on page 1 of your return. You cann…
  • Notice code 144: We changed the amount claimed for Tuition and Fees Deduction on page 1 of your Form 1040. The error …
  • Notice code 145: We didn't allow the amount claimed for Tuition and Fees on page 1 of your tax return because Form 89…
  • Notice code 147: We changed the amount claimed as IRA deduction that was more than the maximum amount. You must file …
  • Notice code 148: We didn’t allow the amount claimed as IRA deduction. Your modified adjusted gross income figured fro…
  • Notice code 149: We didn’t allow the amount claimed as IRA deduction on your tax return. You can’t claim an IRA deduc…
  • Notice code 150: We changed the amount of other expenses claimed on Schedule A, Itemized Deductions. Some or all of y…
  • Notice code 151: We didn’t allow the amount claimed as student loan interest deduction on page 1 of your tax return. …
  • Notice code 152: We changed the amount of student loan interest deduction on page 1 of your tax return. There was an …
  • Notice code 153: We changed the amount of health savings account deduction on page 1 of your tax return. There was an…
  • Notice code 154: We didn’t allow the amount claimed as tuition and fees deduction on page 1 of your tax return. This …
  • Notice code 155: We changed the amount claimed as tuition and fees deduction on page 1 of your tax return. The amount…
  • Notice code 157: We changed the amount claimed as Archer MSA deduction from Form 8853, Archer MSAs and Long Term Care…
  • Notice code 158: We changed the adjusted gross income section on page 1 of your tax return. The entry for the deducti…
  • Notice code 159: We didn’t allow the amount claimed as a deductible part of self-employment tax on page 1 of your tax…
  • Notice code 160: We didn’t allow the amount claimed as a deductible part of self-employment tax on page 1 of your tax…
  • Notice code 161: We didn’t allow the amount claimed as a deduction for self-employed SEP, SIMPLE, and qualified plans…
  • Notice code 162: We changed the amount of total tax on page 2 of your tax return. The error was in the: Computation o…
  • Notice code 164: We didn’t allow the amount claimed as alimony paid on page 1 of your tax return because the alimony …
  • Notice code 165: We didn’t allow the amount claimed as combat pay on page 1 of your tax return. The amount was not id…
  • Notice code 166: We didn’t allow the amount claimed as employee business expenses on page 1 of your tax return. Expen…
  • Notice code 167: We didn’t allow the amount claimed as qualified performing artists (QPA) expenses on page 1 of your …
  • Notice code 168: We didn’t allow the amount claimed as Worker’s Compensation deduction due to a line of duty injury d…
  • Notice code 169: We didn’t allow the adjusted amount claimed as jury duty pay on page 1 of your tax return because it…
  • Notice code 170: We changed the amount claimed as ordinary dividends on page 1 of your tax return. The amount of qual…
  • Notice code 171: We didn’t allow the amount claimed as Health Savings Account Deduction on page 1 of your tax return …
  • Notice code 172: We didn’t allow the amount claimed as Archer MSA on page 1 of your return because Form 8853 was inco…
  • Notice code 174: We changed the total adjustment on page 1 of your tax return because it was figured incorrectly.
  • Notice code 175: We changed the adjusted gross income on page 1 of your tax return because it was figured incorrectly…
  • Notice code 175E: We changed the adjusted gross income
  • Notice code 176: We changed the adjusted gross income on page 2 to match the amount of adjusted gross income on page …
  • Notice code 177: We changed the amount claimed as medical and dental expenses on your Schedule A, Itemized Deduc-tion…
  • Notice code 178: We changed the amount claimed as taxes you paid on your Schedule A, Itemized Deductions, because it …
  • Notice code 179: We changed the amount claimed as total interest you paid on your Schedule A, Itemized Deductions, be…
  • Notice code 180: We changed the amount claimed as total gifts to charity on your Schedule A, Itemized Deductions, bec…
  • Notice code 181: We changed the amount claimed as a deduction for charitable contributions on your Schedule A because…
  • Notice code 182: We changed the amount claimed as casualty and theft losses on your Schedule A, Itemized Deductions. …
  • Notice code 183: We changed the amount claimed as total miscellaneous deductions on your Schedule A, Itemized Deducti…
  • Notice code 184: We changed your gambling losses claimed on your Schedule A, Itemized Deductions, to equal your gam-b…
  • Notice code 185: We changed your Schedule A, Itemized Deductions. Some or all of your other miscellaneous deductions …
  • Notice code 186: We limited your total itemized deductions on your Schedule A, Itemized Deductions, because certain d…
  • Notice code 187: We changed the amount claimed as total itemized deductions on page 2 of your Form 1040 because there…
  • Notice code 188: We changed the amount claimed as standard deduction on page 2 of your tax return. We used the total …
  • Notice code 189: We changed the amount claimed as a standard deduction on page 2 of your tax return. We used the tota…
  • Notice code 190: We refigured your taxable income on page 2 of your tax return using the standard deduction. There wa…
  • Notice code 191: We changed the amount claimed as standard deduction on page 2 of your tax return. Your
  • Notice code 192: We changed the amount claimed as standard deduction on page 2 of your tax return. You are entitled t…
  • Notice code 193: We didn’t allow the amount claimed as standard deduction on page 2 of your tax return. When your fil…
  • Notice code 194: We changed the amount claimed as standard deduction on page 2 of your tax return: - No amount was en…
  • Notice code 195: We changed your total exemption amount on page 2 of your tax return because if you are claimed as a …
  • Notice code 196: We changed the amount claimed as a deduction on page 2 of your tax return. You may use either the st…
  • Notice code 197: We changed the amount of your combined standard deduction and personal exemption amount claimed on y…
  • Notice code 197E: We changed the amount of combined standard deduction and personal exemption amount claimed on line 5…
  • Notice code 198: We changed the amount of combined standard deduction and personal exemption claimed on your
  • Notice code 198E: We changed the amount of combined standard deduction and personal exemption claimed on line 5 of you…
  • Notice code 199: We changed the amount claimed on page 2 of your tax return because there was an error in the subtrac…

Codes 200 to 299

  • Notice code 200: We changed your total exemption amount on page 2 of your tax return because there was an error in th…
  • Notice code 201: We changed the exemption amount claimed on page 2 of your tax return because you did not compute the…
  • Notice code 202: We didn’t allow your personal exemption on page 2 of your tax return. Information on your tax return…
  • Notice code 203: We increased the number of exemptions on your tax return and lowered your tax. You indicated that yo…
  • Notice code 203E: We increased the number of exemptions on your Form 1040EZ and lowered your tax. You indicated that y…
  • Notice code 204: We didn’t allow the exemption for your spouse on page 1 of your Form 1040. You can’t use Single or H…
  • Notice code 205: We didn’t allow your personal exemption because your: - Social Security Number (SSN) or Individual T…
  • Notice code 206: We disallowed your spouse’s personal exemption because your spouse’s: - Social Security Number (SSN)…
  • Notice code 207: The amount of gambling loss claimed on page 1 of your tax return should be claimed as other miscella…
  • Notice code 208: We changed the amount of taxable income because there was an error in the subtraction of your exempt…
  • Notice code 208E: We changed the amount of taxable income on line 6 of your Form 1040EZ because the combined standard …
  • Notice code 209: We changed the amount of tax shown on your return. The amount entered was incorrect based on your ta…
  • Notice code 209E: We changed the amount of tax on line 10 of your Form 1040EZ. The amount entered was incorrect based …
  • Notice code 210: We computed your tax using the tax table or tax rate schedule. You didn’t qualify for the tax comput…
  • Notice code 211: We changed the amount of tax shown on your return. The tax rates on Qualified Dividends and Capital …
  • Notice code 212: We changed the amount of tax on page 2 of your tax return because there was an error on Schedule J, …
  • Notice code 213: We refigured your tax on page 2 of your tax return using the tax table, tax rate schedules, or capit…
  • Notice code 214: We changed the tax on page 2 of your tax return because there was an error transferring the amount f…
  • Notice code 215: We changed the tax on page 2 of your tax return. Your child’s investment income was less than the mi…
  • Notice code 216: We changed the amount of income on page 1 of your tax return. There was an error on your Form(s) 881…
  • Notice code 217: Based on our computation of your taxable income, you don’t owe any tax.
  • Notice code 217E: Based on our computation of your taxable income on line 6 of your Form 1040EZ, you don’t owe any tax…
  • Notice code 218: We computed your tax for you.
  • Notice code 218E: We computed your tax on line 10 of your Form 1040EZ for you.
  • Notice code 219: We changed the amount of tax on page 2 of your tax return because there was an error in the addition…
  • Notice code 220: We refigured your tax on page 2 of your tax return using the tax table, tax rate schedules, or capit…
  • Notice code 221: We refigured your tax on page 2 of your tax return without your child’s investment income tax from F…
  • Notice code 222: We changed the amount of tax on page 2 of your tax return because there was an error on Form 4972, T…
  • Notice code 225: We changed the amount of Alternative Minimum Tax on Page 2 of your return because Schedule J, Income…
  • Notice code 226: We changed the amount of alternative minimum tax on page 2 of your tax return because there was an e…
  • Notice code 227: We changed the amount of alternative minimum tax on page 2 of your tax return because there was an e…
  • Notice code 228: We changed the alternative minimum tax on page 2 of your tax return because there was an error trans…
  • Notice code 229: We changed the amount of alternative minimum tax on page 2 of your tax return. There was an error in…
  • Notice code 230: We changed the amount of tax on page 2 of your tax return because there was an error in the addition…
  • Notice code 231: We didn’t allow part or all, of the amount claimed as foreign tax credit on page 2 of your tax retur…
  • Notice code 232: We changed the amount claimed as credit for Child and Dependent Care expenses on page 2 of your tax …
  • Notice code 233: We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
  • Notice code 234: We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
  • Notice code 235: We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
  • Notice code 236: We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
  • Notice code 237: We changed the amount claimed as credit for child and dependent care expenses on page 2 of your tax …
  • Notice code 238: We didn’t allow the amount claimed as child and dependent care expenses on page 2 of your tax return…
  • Notice code 239: We didn’t allow the amount claimed as child and dependent care expenses on page 2 of your tax return…
  • Notice code 240: We changed the amount claimed as credit for the elderly or the disabled on page 2 of your tax return…
  • Notice code 241: We computed the amount of credit on Schedule R, Credit for the Elderly or the Disabled, for you and …
  • Notice code 242: We didn’t allow part or all of the amount claimed as education credits on page 2 of your tax return …
  • Notice code 243: We changed the amount claimed as education credits on page 2 of your tax return because there was an…
  • Notice code 244: We didn’t allow the amount claimed as retirement savings contributions credit on page 2 of your tax …
  • Notice code 245: We changed the amount claimed as retirement savings contributions credit on page 2 of your tax retur…
  • Notice code 246: We didn’t allow part or all, of the amount claimed as retirement savings contribution credit. The cr…
  • Notice code 247: We changed the amount claimed as retirement savings contribution credit on page 2 of your tax return…
  • Notice code 248: We didn’t allow the amount claimed as Credit for Child & Dependent Care Expenses. The name and Socia…
  • Notice code 251: We didn’t allow part or all of your child tax credit and/or additional child tax credit on page 2 of…
  • Notice code 252: We changed the amount claimed as child tax credit on page 2 of your tax return because no amount was…
  • Notice code 253: We changed the amount of Mortgage Interest Credit, Adoption Credit, or District of Columbia First-Ti…
  • Notice code 254: We changed the amount claimed as adoption credit on page 2 of your tax return because there was an e…
  • Notice code 255: We didn’t allow the amount claimed as adoption credit on page 2 of your tax return because Form 8839…
  • Notice code 256: We changed the amount of exemption claimed on page 2 of your return for your child that didn’t live …
  • Notice code 257: We didn’t allow the amount claimed as mortgage interest credit on page 2 of your tax return because …
  • Notice code 260: We changed the amount claimed as other credits on page 2 of your tax return because there was an err…
  • Notice code 264: We changed the total credits on page 2 of your tax return because there was an error in the addition…
  • Notice code 265: We changed the amount on page 2 of your tax return because there was an error in the subtraction of …
  • Notice code 266: We changed the total credits on page 2 of your tax return. Some credits are limited to the differenc…
  • Notice code 267: We changed the total credits on page 2 of your tax return. Some credits are limited to the differenc…
  • Notice code 268: We changed the amount of self-employment tax on page 2 of your tax return because there was an error…
  • Notice code 269: We changed the amount of self-employment tax on page 2 of your tax return. We refigured your Schedul…
  • Notice code 270: We changed the amount of self-employment tax on page 2 of your tax return. There was an error in the…
  • Notice code 271: We changed the amount of self-employment tax on page 2 of your tax return. There was an error in the…
  • Notice code 272: We changed the amount of self-employment tax on page 2 of your tax return. Based on the information …
  • Notice code 273: We removed the self-employment tax on page 2 of your tax return. Your net earnings were less than $4…
  • Notice code 274: We changed the amount of Social Security and Medicare tax on tip income not reported to employer on …
  • Notice code 275: We changed the amount of tax on qualified plans, including IRAs, and other tax-favored accounts on p…
  • Notice code 276: We changed the amount claimed as advance earned income credit payments on page 2 of your tax return.…
  • Notice code 277: We changed the amount of household employment taxes on page 2 of your tax return. There was an error…
  • Notice code 278: We changed the amount of household employment taxes on page 2 of your tax return. There was an error…
  • Notice code 279: We changed the household employment taxes on page 2 of your tax return. The amount of cash wages rep…
  • Notice code 280: We changed the amount of household employment taxes on page 2 of your tax return because there was a…
  • Notice code 281: We changed the amount of total tax on page 2 of your tax return to exclude the refundable interest f…
  • Notice code 282: We changed the amount of total tax on page 2 of your tax return because there was an addition error.
  • Notice code 282E: We changed the amount of total tax on line 12 of your Form 1040EZ because there was an error adding …
  • Notice code 283: We changed the amount claimed as federal income tax withheld on your tax return to reflect the amoun…
  • Notice code 283E: We changed the amount claimed as federal income tax withheld on line 7 of your Form 1040EZ to reflec…
  • Notice code 284: We computed your Earned Income Credit for you.
  • Notice code 285: We changed the amount claimed as Earned Income Credit (EIC) on your tax return. The amount claimed a…
  • Notice code 285E: We changed the amount claimed as Earned Income Credit (EIC) on line 8a of your Form 1040EZ. The amou…
  • Notice code 286: We didn’t allow the amount claimed as Earned Income Credit (EIC) on page 2 of your tax return.
  • Notice code 287: We didn’t allow the amount claimed as Earned Income Credit on your tax return. Your earned income or…
  • Notice code 287E: We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ. Your earn…
  • Notice code 288: We didn’t allow the amount claimed as Earned Income Credit on your tax return. You must report earne…
  • Notice code 288E: We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ. You must …
  • Notice code 289: We didn't allow part or all of you Earned Income Credit. The information provided show that one or m…
  • Notice code 290: We didn’t allow the amount claimed as Earned Income Credit on your tax return because you
  • Notice code 290E: We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ because yo…
  • Notice code 291: We didn’t allow the amount claimed as Earned Income Credit on page 2 of your tax return because your…
  • Notice code 292: We computed your Earned Income Credit on page 2 of your tax return. The child or children listed on …
  • Notice code 293: We didn’t allow the amount claimed as Earned Income Credit on your tax return. You or your spouse mu…
  • Notice code 293E: We didn’t allow the amount claimed as Earned Income Credit on line 8a of your Form 1040EZ. You or yo…
  • Notice code 294: We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on page…
  • Notice code 296: We changed the amount claimed as other payments on page 2 of your tax return because there was an er…
  • Notice code 297: We changed the amount claimed as total payments on your tax return because there was an error in the…
  • Notice code 297E: We changed the amount claimed as total payments on line 9 of your Form 1040EZ because there was an e…
  • Notice code 298: We removed the amount of state tax reported on your federal tax return. State income taxes are not c…
  • Notice code 299: We changed the refund amount or the amount you owe on your tax return because the amount entered on …

Codes 300 to 399

  • Notice code 300: We can't allow your foreign earned income exclusion, housing exclusion, or housing deduction. The re…
  • Notice code 300-499: International only
  • Notice code 301: We can't allow your foreign earned income exclusion, housing exclusion, or housing deduction. The re…
  • Notice code 302: We changed the amount of tax shown on your return. If you claimed the foreign earned income exclusio…
  • Notice code 303: You figured your foreign earned income exclusion, housing exclusion, or housing deduction incorrectl…
  • Notice code 304: You can’t exclude more than the allowable amount of foreign earned income on Form 2555/2555-EZ. We h…
  • Notice code 305: You figured the amount on Form 2555/2555-EZ incorrectly. We have changed your tax return accordingly…
  • Notice code 307: We cannot allow the amount claimed for the Elderly and Disabled credit from Schedule R. Nonresident …
  • Notice code 307: We cannot allow the amount claimed for the Credit for the Elderly or the Disabled from Schedule R. N…
  • Notice code 308: You transferred your foreign earned income exclusion, housing exclusion or housing deduction incorre…
  • Notice code 309: Your foreign Earned Income Exclusion, Form 2555/2555-EZ was disallowed because you did not meet the …
  • Notice code 310: We cannot allow your exclusion of a foreign earned income because you are resident of a U.S. Possess…
  • Notice code 311: We transferred the information from the tax form you filed and processed it as a Form 1040NR because…
  • Notice code 312: You cannot compute foreign tax credit on income that is excluded on form 2555/2555-EZ. We have chang…
  • Notice code 313: We didn’t allow the amount claimed as Foreign Tax Credit on page 2 of your tax return. Form 1116, Fo…
  • Notice code 313N: We didn’t allow the amount claimed as Foreign Tax Credit on line 46 of your Form 1040NR. Form 1116, …
  • Notice code 314: We have disallowed your foreign earned income exclusion, housing exclusion, and/or housing deduction…
  • Notice code 321: Dual Status taxpayers cannot file a joint tax return. Based on the information on your return, you a…
  • Notice code 324: As dual status taxpayer, you aren’t entitled to the standard deduction. We have changed your tax ret…
  • Notice code 325: You did not combine your income from your Dual Status Statement to your Dual Status Return correctly…
  • Notice code 326: You transferred your tax due on income not effectively connected to a U.S. trade or business incorre…
  • Notice code 328: We didn’t receive your answer to our request for the dates you were in the U.S. Therefore, we change…
  • Notice code 329: We changed the amount of total tax on page 1 of your tax return because there was an addition error.
  • Notice code 329S: We changed the amount of total tax on line 6 of your Form 1040-SS because there was an error adding …
  • Notice code 330:  We changed the amount of self- employment tax on page 1 of your tax return because there was an er…
  • Notice code 330S: We changed the amount of self-employment tax on line 3 of your Form 1040-SS because there was an err…
  • Notice code 331: We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on page…
  • Notice code 331S: We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on llin…
  • Notice code 332: We didn’t allow the amount claimed as additional child tax credit because Form(s) 499R-2/W-2PR or ot…
  • Notice code 332: We didn’t allow the amount claimed for additional child tax credit on line 9 of your Form 1040-SS be…
  • Notice code 332S: We didn’t allow the amount claimed for additional child tax credit on line 9 of your Form 1040-SS be…
  • Notice code 333: We changed the amount claimed as alternative motor vehicle credit on page 2 of your tax return becau…
  • Notice code 333N: We changed the amount claimed as alternative motor vehicle credit on line 51 of your Form 1040NR bec…
  • Notice code 334: We changed the amount claimed as alternative motor vehicle credit on Form 3800, General Business Cre…
  • Notice code 334N: We changed the amount claimed as alternative motor vehicle credit on Form 3800, General Business Cre…
  • Notice code 335: We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2 of …
  • Notice code 335N: We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on line 51 of…
  • Notice code 336: We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800,…
  • Notice code 336: We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800,…
  • Notice code 336N: We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800,…
  • Notice code 337: We changed the amount claimed as qualified electric vehicle credit on page 2 of your tax return beca…
  • Notice code 337N: We changed the amount claimed as qualified electric vehicle credit on line 51 of your Form 1040NR be…
  • Notice code 338: We changed the amount claimed as qualified electric vehicle credit on Form 3800, General Business Cr…
  • Notice code 338N: We changed the amount claimed as qualified electric vehicle credit on Form 3800, General Business Cr…
  • Notice code 339: We didn’t allow part or all of your additional child tax credit on page 1 of your tax return. One or…
  • Notice code 339: We didn’t allow part or all of your additional child tax credit on line 9 of your Form 1040-SS. One …
  • Notice code 339S: We didn’t allow part or all of your additional child tax credit on line 9 of your Form 1040-SS. One …
  • Notice code 340: We did not allow the Child Tax Credit or Additional Child Tax Credit for any dependent who did not m…
  • Notice code 340: We did not allow the Additional child tax credit Form 1040-SS line 9 for any dependent who did not m…
  • Notice code 340N: We did not allow the Child tax credit Form 1040NR line 49 or Additional child tax credit Form 1040NR…
  • Notice code 340P: No le aceptamos el Crédito Tributario Adicional por Hijos, de la línea 9 del Formulario 1040-PR para…
  • Notice code 340S: We did not allow the Additional child tax credit Form
  • Notice code 341: Your credit on Form 8689, “Allocation of Individual Income Tax to the U.S. Virgin Islands” can't be …
  • Notice code 343: We can’t allow your earned income credit because you excluded income under Section 931, Section 933,…
  • Notice code 345: We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on your tax…
  • Notice code 345: We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on line 8of…
  • Notice code 345S: We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on line 8of…
  • Notice code 346: We changed the amount claimed as total payments on your tax return because there was an error in the…
  • Notice code 346: We changed the amount claimed as total payments on line 11 of your Form 1040-SS because there was an…
  • Notice code 346: We changed the amount claimed as total payments on line 11 on form 1040- SS because there was an err…
  • Notice code 346S: We changed the amount claimed as total payments on line 11 of Form 1040-SS because there was an erro…
  • Notice code 347: Information provided to the IRS indicates that you are not eligible to claim the Health Coverage Tax…
  • Notice code 348: According to our records a repayment installment for the First-Time Homebuyer Credit received when f…
  • Notice code 348: According to our records a repayment installment for the First-Time Homebuyer Credit received when f…
  • Notice code 348: According to our records an installment payment is due for the First-Time Homebuyer Credit received …
  • Notice code 348E: According to our records an installment payment is due for the First-Time Homebuyer Credit received …
  • Notice code 348N: According to our records a repayment installment for the First-Time Homebuyer Credit received when f…
  • Notice code 348P: Según nuestros registros, se debe un plazo de reintegro por el Crédito por la Compra de la Primera V…
  • Notice code 348S: According to our records an installment payment is due for the First-Time Homebuyer Credit received …
  • Notice code 349: We changed your installment payment of the First- Time Homebuyer Credit on page 2 of your tax return…
  • Notice code 349N: We changed your installment payment of your First- Time Homebuyer Credit on line 59b of Form 1040NR.…
  • Notice code 350: We changed the amount of total payments on your return because you cannot request Federal Telephone …
  • Notice code 351: We transferred the information from the tax form you filed and processed it as a Form 1040 because c…
  • Notice code 352: We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
  • Notice code 352: We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
  • Notice code 352N: We changed the amount reported as Additional Medicare Tax, Form 8959 on line 60a of your Form 1040NR…
  • Notice code 352P: Cambiamos la cantidad anotada en la línea 5 del Formulario 1040-PR como Contribución Adicional al Me…
  • Notice code 352S: We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
  • Notice code 353: We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
  • Notice code 353: We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
  • Notice code 353N: We changed the amount reported as Additional Medicare Tax, Form 8959 on line 60a of your Form 1040NR…
  • Notice code 353S: We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
  • Notice code 354: We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…
  • Notice code 355: We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
  • Notice code 355: We changed the amount reported as Additional Medicare Tax, Form 8959 on line 11 of your Form 1040-SS…
  • Notice code 355P: Cambiamos la cantidad anotada en la línea 11 del Formulario 1040-PR como Contribución Adicional al M…
  • Notice code 355S: We changed the amount reported as Additional Medicare Tax, Form 8959 on line 11 of your Form 1040-SS…
  • Notice code 356: We changed the amount of tax reported on your tax return. There was an error in the transfer of the …
  • Notice code 356: We changed the amount of tax on line 5 of your Form 1040-SS. There was an error in the transfer of t…
  • Notice code 356P: Cambiamos la cantidad de la contribución en la línea 5 de su Formulario 1040-PR. Hubo un error al tr…
  • Notice code 356S: We changed the amount of tax on line 5 of your Form 1040-SS. There was an error in the transfer of t…
  • Notice code 357: We changed the amount of your Form 8959, Additional Medicare Tax. There was an error transferring th…
  • Notice code 357N: We changed the amount of Form 8959, Additional Medicare Tax. There was an error transferring the Add…
  • Notice code 357P: Hemos cambiado la cantidad del Formulario 8959, Additional Medicare Tax (Contribución Adicional al M…
  • Notice code 357S: We changed the amount of Form 8959, Additional Medicare Tax. There was an error transferring the Add…
  • Notice code 359: We changed the amount of total tax on page 1 of your tax return because there was an addition error.…
  • Notice code 359: We changed the amount of total tax on line 17 of your Form 1040NR-EZ because there was an error addi…
  • Notice code 359P: Corregimos la cantidad total de la contribución en la
  • Notice code 359Z: We changed the amount of total tax on line 17 of your Form 1040NR-EZ because there was an error addi…
  • Notice code 360: We changed the amount of self-employment tax on page 1 of your tax return because there was an error…
  • Notice code 360P: Corregimos la cantidad de la contribución sobre el trabajo por cuenta propia en la página 3 de su Fo…
  • Notice code 361: We changed the amount claimed as excess social security tax withheld or tier 1 RRTA withheld on page…
  • Notice code 361P: Corregimos la cantidad reclamada de la retención en exceso de la contribución del seguro social o lo…
  • Notice code 362: We didn’t allow the amount claimed as additional child tax credit because Form(s) 499R-2/W-2PR or ot…
  • Notice code 362P: No le concedimos la cantidad reclamada como crédito tributario adicional por hijos en la Línea 9 de …
  • Notice code 363: We changed the amount you claimed as Premium Tax Credit on page 2 of your tax return because there w…
  • Notice code 363N: We changed the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR because there…
  • Notice code 364: We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax retu…
  • Notice code 364N: We changed the amount of Advance Premium Tax Credit Repayment you claimed on line 44 of your Form 10…
  • Notice code 365: We changed the amount of household employment taxes on line 4 of your Form 1040-PR. There was an err…
  • Notice code 365P: Cambiamos la cantidad de las contribuciones sobre el empleo de los empleados domésticos en la Línea …
  • Notice code 366: We changed the amount of household employment taxes on line 4 of your Form 1040-PR. There was an err…
  • Notice code 366P: Corregimos la cantidad de las contribuciones sobre el empleo de los empleados domésticos en la Línea…
  • Notice code 367: We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages r…
  • Notice code 367P: We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages r…
  • Notice code 368: We changed the amount of household employment taxes on line 4 of your Form 1040-PR because there was…
  • Notice code 368P: We changed the amount of household employment taxes on line 4 of your Form 1040-PR because there was…
  • Notice code 369: We didn’t allow part or all of your additional child tax credit on page 1 of your tax return. One or…
  • Notice code 369P: No le concedimos parte o todo su crédito tributario adicional por hijos en la Línea 9 de su Formular…
  • Notice code 370: We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
  • Notice code 370N: We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. The…
  • Notice code 371: We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
  • Notice code 371N: We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. The…
  • Notice code 372: We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
  • Notice code 372N: We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. The…
  • Notice code 373: We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
  • Notice code 373N: We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. The…
  • Notice code 374: We changed the refund or amount you owe based on the information you provided in response to our pre…
  • Notice code 375: We didn’t allow the amount claimed as excess Social Security tax or tier 1 RRTA withheld on your tax…
  • Notice code 375: No le concedimos la cantidad reclamada de la retención del exceso de la contribución del seguro soci…
  • Notice code 375P: No le concedimos la cantidad reclamada de la retención del exceso de la contribución del seguro soci…
  • Notice code 376: We changed the amount claimed as total payments on your tax return because there was an error in the…
  • Notice code 376P: We changed the amount claimed as total payments on your Form 1040-PR because there was an error in t…
  • Notice code 377: La información proporcionada al IRS indica que usted no es elegible para reclamar el Crédito Tributa…
  • Notice code 378: We changed the amount of your Form 8960, Net Investment Income Tax, Individuals, Estates and Trusts.…
  • Notice code 378N: We changed the amount of your Form 8960, Net Investment Income Tax, Individuals, Estates and Trusts.…
  • Notice code 381: Cambiamos la cantidad reclamada del Crédito Tributariopor Cobertura de Seguro de Salud, en la página…
  • Notice code 381P: Cambiamos la cantidad reclamada del Crédito Tributario por Cobertura de Seguro de Salud, en la Línea…
  • Notice code 382: We didn’t allow part or all of the amount claimed as health coverage tax credit on page 1of your tax…
  • Notice code 382P: No le concedimos parte ó toda la cantidad reclamada del Crédito Tributario por Cobertura de Seguro d…
  • Notice code 383: You incorrectly figured your Additional Child Tax Credit. We have adjusted your return accordingly.
  • Notice code 384: You may not exclude unearned income on Form 2555/2555-EZ. You may be able to reduce your tax by fili…
  • Notice code 385: We changed the total income on Page 1 of your tax return to include the taxable amount of your forei…
  • Notice code 386: We did not allow your Form 2555/2555EZ, Foreign Earned Income because you filed a 1040NR tax return.
  • Notice code 388: We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly…
  • Notice code 388N: We changed the monthly contribution amount on line 8b of Form 8962, Premium Tax Credit, because you …
  • Notice code 389: We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly…
  • Notice code 389N: We changed the monthly contribution amount on the applicable lines 12c through 23c of Form 8962, Pre…
  • Notice code 390: We changed the Total Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incorre…
  • Notice code 390N: We changed the Total Premium Tax Credit amount on line 24 of Form 8962, Premium Tax Credit, because …
  • Notice code 391: We changed the Advance Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incor…
  • Notice code 391N: We changed the Advance Premium Tax Credit amount on line 25 of Form 8962, Premium Tax Credit, becaus…
  • Notice code 392: We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium…
  • Notice code 392N: We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium…
  • Notice code 393: Nonresident aliens are exempt from the individual shared responsibility payment (SRP). We adjusted y…
  • Notice code 394: We didn’t allow the amount claimed as Itemized Deductions because page 3 Form 1040NR was incomplete …
  • Notice code 395: Le cambiamos la cantidad reclamada del crédito tributario adicional por hijo en su planilla de contr…

Codes 400 to 499

  • Notice code 400: As a Non-Resident Alien, you are not allowed to take an adjustment to income for Tuition and Fees on…
  • Notice code 401: We cannot allow the exemption(s) for your other dependent(s). As a non-resident alien, you are only …
  • Notice code 402: We cannot allow the exemption for your other dependent(s). Residents of South Korea or Japan cannot …
  • Notice code 403: U.S. bank interest income is not taxable. We have adjusted your return accordingly.
  • Notice code 404: Based on the information you reported, it appears that you didn’t include capital gains from Form 82…
  • Notice code 406: We disallowed your treaty exemption because you didn’t reply to our request for more information. We…
  • Notice code 408: We disallowed your treaty exemption because you didn’t answer question “L” page 5, Form 1040NR or Qu…
  • Notice code 409: We can’t allow your tax treaty exemption. The treaty you claimed is not a valid tax treaty. We chang…
  • Notice code 410: Because you didn’t reply to our request for more information, we disallowed your treaty exemption an…
  • Notice code 413: You incorrectly transferred the amount of tax on income not effectively connected with a U.S. trade …
  • Notice code 415: We cannot allow your scholarship or fellowship exclusion. You didn’t attach the required supporting …
  • Notice code 416: The amount of scholarship or fellowship exclusion cannot exceed the amount of scholarship or fellows…
  • Notice code 418: You aren’t entitled to the standard deduction when you file Form 1040NR/NR-EZ. We changed your retur…
  • Notice code 419: We can’t allow itemized deductions against income that is not effectively connected to a U.S. trade …
  • Notice code 420: You aren’t allowed to itemize deductions when you file Form 1040NR-EZ. We have changed your tax retu…
  • Notice code 421: You failed to compute the additional tax owed as a result of the sale of real property. We have adju…
  • Notice code 422: From the information that you gave us, it appears that you are liable for self-employment tax.
  • Notice code 423: Because your country of residence does not allow you to take exemptions for dependents, we have disa…
  • Notice code 424: We cannot allow the amount you claimed for education credit. Nonresident aliens are not eligible for…
  • Notice code 425: Non-resident aliens aren’t required to pay Social Security tax on self- employment income. We have c…
  • Notice code 426: You figured your total tax incorrectly on income not effectively connected with a U.S. trade or busi…
  • Notice code 427: You incorrectly transferred the amount of tax on income not effectively connected with a U.S. trade …
  • Notice code 428: You figured your tax using an incorrect tax treaty rate. We have changed your tax return accordingly…
  • Notice code 429: You figured your tax incorrectly on Form 1040NR, page 2, using the tax tables. We refigured your tax…
  • Notice code 430: We can’t allow the amount you reported as tax withheld. You didn’t attach Form(s) W-2, 1042-S, 1099 …
  • Notice code 432: We can’t allow the amount you reported for Income Tax Withheld At Source. You didn’t attach Form 104…
  • Notice code 433: We can’t allow the amount withheld by a “Partnership Under Section 1446”. You didn’t attach Form 880…
  • Notice code 434: We have no record of the payment shown on Form 8288-A. We have adjusted your return accordingly.
  • Notice code 435: We can’t allow the amount you reported as “U.S. Tax Withheld on Dispositions of U.S. Real Property I…
  • Notice code 436: Our records indicate that the amount of your Form 8288-A credit is less than you claimed. We have ad…
  • Notice code 437: We cannot allow the federal income tax withholding shown on Form 8288-A on your return because the i…
  • Notice code 438: We can’t allow the foreign Withholding claimed on your return. We have changed your tax return accor…
  • Notice code 440: We compared the Social Security Number of the primary taxpayer shown on your tax return with records…
  • Notice code 441: We cannot allow your Form 8805 or Form 1042-S credit because the social security number shown on you…
  • Notice code 442: You did not reply to our request for a copy of your green card and signed declaration. We have adjus…
  • Notice code 443: You are not entitled to a refund of tax withheld on U.S. social security benefits as shown on your F…
  • Notice code 444: You aren’t due the refund shown on your Form 1040NR. Our tax treaty with your country states that yo…
  • Notice code 445: You added your state and local income taxes incorrectly. We have adjusted your return accordingly.
  • Notice code 446: You figured your tax using an incorrect tax treaty rate. We changed your return accordingly.
  • Notice code 447: Your tax rate for gambling winnings paid to nonresident aliens is 30%. We have changed your tax retu…
  • Notice code 448: Gambling winnings are exempt from tax due to a U.S. tax treaty with your country of residence. We ha…
  • Notice code 449: We changed the amount of taxable income on your tax return because the exemption amount was subtract…
  • Notice code 449N: We changed the amount of taxable income on Line 41 of your Form 1040NR because the exemption amount …
  • Notice code 450: We changed the amount of taxable income on your tax return because the exemption amount was subtract…
  • Notice code 450Z: We changed the amount of taxable income on line 14 of your Form 1040NR-EZ because the exemption amou…
  • Notice code 451: We allowed your personal exemption amount on page 1 of your tax return and changed your tax. You ind…
  • Notice code 451Z: We allowed your personal exemption amount on line 13 of your Form 1040NR-EZ and changed your tax. Yo…
  • Notice code 456: We did not allow your tax treaty exemption. The maximum amount of time allowed for the treaty articl…
  • Notice code 456: We allowed your personal exemption amount on line 13 of your Form 1040NR-EZ and changed your tax. Yo…
  • Notice code 457: We changed your total exemption amount because there was an error in the computation of your total e…
  • Notice code 458: You did not claim the exemption amount for yourself. We allowed your personal exemption on your retu…
  • Notice code 458: You did not claim the exemption amount for yourself. We allowed your personal exemption on your retu…
  • Notice code 463: We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of yo…
  • Notice code 463N: We changed the amount claimed as Child Tax Credit on line 49 and/or your Additional Child Tax Credit…
  • Notice code 465: We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax C…
  • Notice code 465N: We did not allow part or all of the amount claimed as Child Tax Credit and/or Additional Child Tax C…
  • Notice code 466: We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of yo…
  • Notice code 466N: We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on your Form 10…
  • Notice code 471: You didn’t multiply your self-employment earnings by .9235, as shown on Form 1040-SS. We changed you…
  • Notice code 472: You don’t owe self-employment tax when your net earnings from self-employment are less than $434, as…
  • Notice code 473: We changed the amount of self-employment tax on line 3 of your Form 1040-SS because there was an err…
  • Notice code 473S: You figured or transferred your social security self- employment tax incorrectly on Form 1040-SS. We…
  • Notice code 474: You figured your refund or the amount you owe incorrectly on Form 1040-SS. We changed your self-empl…
  • Notice code 475: Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s TIN was m…
  • Notice code 476: Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s name and/…
  • Notice code 477: We can’t allow the additional child tax credit you claimed. You must have three or more qualifying c…
  • Notice code 478: You did not reply to our request for an explanation for the entry for itemized deductions on Form 10…
  • Notice code 478: You did not reply to our request for an explanation for the entry on line 11 of Form 1040NR-EZ. We h…
  • Notice code 479: Itemized deductions on Form 1040NR-EZ should only include state and local income tax paid. Your retu…
  • Notice code 479: Itemized deductions for line 11 should only include state and local income tax paid. Your return has…
  • Notice code 479: Itemized deductions for line 11 should only include state and local income tax paid. Your return has…
  • Notice code 480: We changed the amount claimed as total itemized deductions on page 2 of your Form 1040NR because the…
  • Notice code 480N: We changed the amount claimed as total itemized deductions on line 38 of your Form 1040NR because th…
  • Notice code 481: We didn’t allow the amount you claimed as Premium Tax Credit on your tax return. You’re not eligible…
  • Notice code 481N: We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. You’re …
  • Notice code 482: We didn’t allow the amount you claimed as Premium Tax Credit on your tax return. You're not eligible…
  • Notice code 482N: We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. You're …
  • Notice code 483: We didn’t allow the amount you claimed as Premium Tax Credit on your tax return. You're not eligible…
  • Notice code 483N: We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. You're …
  • Notice code 484: We didn’t allow the amount you claimed as Premium Tax Credit on page 2 of your tax return. Form 8962…
  • Notice code 484N: We didn’t allow the amount you claimed as Premium Tax Credit on line 65 of your Form 1040NR. Form 89…
  • Notice code 485: You don’t qualify to use the optional method on Form 1040-PR. We changed your self-employment tax ac…
  • Notice code 486: You didn’t multiply your self-employment earnings by .9235, as shown on Form 1040-PR. We changed you…
  • Notice code 487: You don’t owe self-employment tax when your net earnings from self- employment are less than $434, a…
  • Notice code 488: You figured or transferred your social security self- employment tax incorrectly on Form 1040-PR. We…
  • Notice code 488P: Corregimos la cantidad de la contribución sobre el trabajo por cuenta propia en la página 3 su Forma…
  • Notice code 489: You figured your refund or the amount you owe incorrectly on Form 1040-PR. Usted calculó incorrectam…
  • Notice code 489P: You figured your refund or the amount you owe incorrectly on Form 1040-PR. Usted calculó incorrectam…
  • Notice code 490: Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s TIN was m…
  • Notice code 491: Your Additional Child Tax Credit was reduced or not allowed because your dependent child’s name and/…
  • Notice code 492: We can’t allow the additional child tax credit you claimed. You must have three or more qualifying c…
  • Notice code 493: We reduced or disallowed your additional child tax credit because one or more of the children listed…
  • Notice code 494: We disallowed part of the tax treaty exemption on your return because you claimed more than the maxi…
  • Notice code 495: You don't qualify to use the optional method on Form 1040PR. Usted no reúne los requisitos para el u…
  • Notice code 496: You didn't multiply your self-employment earnings by .9235, as shown on Form 1040PR, line 4a. We cha…
  • Notice code 497: You don't owe self-employment tax when your net earnings from self-employment are less than $400, af…
  • Notice code 498: You figured your social security self-employment tax incorrectly on Form 1040PR. Usted calculó su co…

Codes 500 to 599

  • Notice code 501: You must claim your IRA loss on Schedule A as a miscellaneous itemized deduction, subject to the 2% …
  • Notice code 503: We changed the adjustments to income on page 1 of your tax return to include expenses from Form 3903…
  • Notice code 506: We changed the amount claimed as Educator Expenses Deduction on Page 1 of your tax return. The amoun…
  • Notice code 507: We didn’t allow the amount claimed as other payments on page 2 of your tax return because no form wa…
  • Notice code 508: We didn’t allow the reimbursed business expenses claimed as an adjustment to income on page 1 of you…
  • Notice code 509: We changed the amount of total tax on your tax return because the Health Savings Account deduction c…
  • Notice code 510: We limited your total itemized deductions on your Schedule A, Itemized Deductions, because certain d…
  • Notice code 512: We changed the amount claimed as Tuition and Fees deduction on page 1 of your Form 1040. There was a…
  • Notice code 513: We didn’t allow the amount claimed as Foreign Tax Credit on page 2 of your tax return. Form 1116, Fo…
  • Notice code 515: We combined your ordinary income amounts from Form 1099 distributions and refigured your tax on Form…
  • Notice code 521: We changed the amount claimed on page 2 of your tax return because there was an error on Form 5695, …
  • Notice code 522: We changed the amount claimed as alternative motor vehicle credit on page 2 of your tax return becau…
  • Notice code 523: We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2 of …
  • Notice code 524: We changed the amount claimed as qualified electric vehicle credit on page 2 of your tax return beca…
  • Notice code 525: We didn’t allow the amount claimed as adoption credit on page 2 of your tax return. The adoption cre…
  • Notice code 526: We changed the amount claimed as alternative motor vehicle credit on Form 3800, General Business Cre…
  • Notice code 527: We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on Form 3800,…
  • Notice code 528: We changed the amount claimed as qualified electric vehicle credit on Form 3800, General Business Cr…
  • Notice code 530: We computed your rate reduction credit on your 2001 tax return. Our records indicate you didn’t rece…
  • Notice code 531: We didn’t allow the amount claimed as rate reduction credit on your 2001 tax return. Our records sho…
  • Notice code 532: We changed the amount claimed as rate reduction credit on your tax return because there was an error…
  • Notice code 533: We didn’t allow the amount claimed as rate reduction
  • Notice code 534: We changed the amount of tax on your tax return. All eligible taxpayers received a one-time special …
  • Notice code 535: We didn’t allow the amount claimed as rate reduction credit on your tax return because the credit ca…
  • Notice code 536: We changed the exemption amount claimed on page 2 of your tax return because there was an error on F…
  • Notice code 537: We changed the exemption amount claimed on page 2 of your return. One or more of the Taxpayer Identi…
  • Notice code 538: We changed the exemption amount claimed on page 2 of your return. One or more of the individuals dis…
  • Notice code 539: We changed the amount claimed as Prior Year Earned Income or Additional Child Tax Credit Prior Year …
  • Notice code 540: We didn’t allow the amount claimed as Earned Income Credit on your tax return. Information on your t…
  • Notice code 541: We didn’t allow part or all of the amount claimed as Earned Income Credit on your tax return because…
  • Notice code 542: We didn’t allow part or all of the amount claimed as Earned Income Credit (EIC) on your tax return b…
  • Notice code 543: We didn’t allow part or all of the amount claimed as Earned Income Credit on your tax return. The am…
  • Notice code 544: We changed the amount claimed as Earned Income Credit on your tax return because your total
  • Notice code 545: We changed the amount of total tax on your return because Retirement Savings cannot be claimed for t…
  • Notice code 546: We didn’t allow the amount claimed as additional child tax credit on your tax return. For tax years …
  • Notice code 547: We changed the amount claimed as child tax and/or additional child tax credit on page 2 of your 2003…
  • Notice code 550: We didn’t allow the amount of loss you claimed on one or more of the following schedules because For…
  • Notice code 551: We didn’t allow the amount claimed as moving expenses on page 1 of your tax return because Form 3903…
  • Notice code 552: We didn’t allow the amount claimed as casualty or theft losses on Schedule A, Itemized Deductions, b…
  • Notice code 553: We didn’t allow the amount claimed as Unreimbursed Employee Expenses on Schedule A, Itemized Deducti…
  • Notice code 554: We refigured your taxable income on page 2 of your tax return using the standard deduction because S…
  • Notice code 555: We changed the amount claimed as itemized deductions on Schedule A, Itemized Deductions, and used th…
  • Notice code 556: The Residential Energy Credit in Part II of Form 5695 is limited to $500 for an Eligible property. Y…
  • Notice code 558: We changed the refund amount or the amount you owe on your tax return based on the information you p…
  • Notice code 559: We refigured the tax on page 2 of your tax return using the maximum tax rate. Form 8615, Tax for Cer…
  • Notice code 560: We changed the tax on page 2 of your tax return using the tax table or tax rate schedules. We consid…
  • Notice code 561: The Residential Energy Credit in Part I of Form 5695 is limited to $1,500 for an eligible property. …
  • Notice code 562: We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
  • Notice code 563: We didn’t allow the amount claimed as credit for child and dependent care expenses on page 2 of your…
  • Notice code 564: We didn’t allow the amount claimed as credit for child and dependent care expenses. The name and soc…
  • Notice code 565: We didn’t allow the amount claimed as credit for the elderly or the disabled on page 2 of your tax r…
  • Notice code 566: We didn’t allow the amount claimed as Health Savings Account Deduction on page 1 of your tax return …
  • Notice code 567: We didn’t allow the amount claimed as a credit on page 2 of your form 1040. Form 5695, Residential E…
  • Notice code 568: We didn’t allow the amount claimed as education credits on page 2 of your tax return. Form 8863, Edu…
  • Notice code 569: We didn’t allow the amount claimed as retirement savings contribution credit on page 2 of your tax r…
  • Notice code 570: We can’t allow the amount claimed in the payment section of your return on page 2 of Form 1040 for R…
  • Notice code 572: We didn’t allow all or part of the amount claimed as Residential Energy Credit on page 2 of your tax…
  • Notice code 575: We didn’t allow the amount claimed as other credits on page 2 of your tax return because Form 3800, …
  • Notice code 580: We computed self-employment tax on page 2 of your tax return for the self-employment income you repo…
  • Notice code 581: The Unemployment Compensation amount(s) repaid for a prior year is deductible on line 23 of Schedule…
  • Notice code 581E: The Unemployment Compensation amount(s) repaid for a prior year is deductible on line 23 of Schedule…
  • Notice code 582: We didn’t allow the amount claimed as federal income tax withheld on page 2 of your tax return becau…
  • Notice code 582E: We didn’t allow the amount claimed as federal income tax withheld on line 7 of your Form 1040EZ beca…
  • Notice code 583: You may not file or combine both Schedule L and Schedule A on your tax return. We changed your retur…
  • Notice code 584: We have denied your claim for Refundable American Opportunity Credit on page 2 of your tax return be…
  • Notice code 585: We didn’t allow the amount claimed as Earned Income Credit on page 2 of your tax return because Sche…
  • Notice code 586: We didn’t allow part or all of the amount claimed as Earned Income Credit on your tax return because…
  • Notice code 586E: We didn’t allow part or all of the amount claimed as Earned Income Credit on line 8a of your Form 10…
  • Notice code 587: We reduced the credit in Part I of Form 5695 and reduced the credit on page 2 of your Form 1040 acco…
  • Notice code 588: The first $2400 of unemployment compensation paid to a person is not taxable. We reduced the unemplo…
  • Notice code 589: We have disallowed the amount claimed as an itemized deduction for new motor vehicle taxes on Schedu…
  • Notice code 590: We didn’t allow the amount claimed as excess social security tax or tier 1 RRTA withheld on your tax…
  • Notice code 591: We changed the amount of Tuition and Fees Deduction on page of your Form 1040. There was an error in…
  • Notice code 592: We didn’t allow the amount claimed as additional child tax credit on page 2 of your tax return becau…
  • Notice code 593: The amount you claimed as an additional standard deduction for real estate taxes on page 2 of your F…
  • Notice code 594: Information provided to the IRS indicates that you are not eligible to claim the Health Coverage Tax…
  • Notice code 595: We didn’t allow the amount claimed as other payments on page 2 of your tax return because Form 2439,…
  • Notice code 596: We changed the amount claimed as other payments on page 2 of your tax return because Form 4136, Cred…
  • Notice code 597: We didn’t allow the amount claimed for Tuition and Fees on page 1 of your tax return because Form 89…
  • Notice code 598: We changed the amount of exemption claimed on page 2 of your tax return for your child that didn’t l…
  • Notice code 599: You figured Schedule L incorrectly or transferred the amount from Schedule L to your tax return inco…

Codes 600 to 699

  • Notice code 600: We changed the amount claimed for Standard Deduction on your tax return. The error was:  in the com…
  • Notice code 601: We changed the standard deduction you figured with Schedule L. The standard deduction was limited be…
  • Notice code 602: Your Schedule L was missing or incomplete. We allowed only the standard deduction for your filing st…
  • Notice code 603: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 604: Each dependent listed on your tax return must have a valid Social Security Number (SSN) or Individua…
  • Notice code 605: Each dependent listed on your tax return must have
  • Notice code 606: We didn’t allow the exemption claimed for any dependent born after December 31 of the tax year of th…
  • Notice code 607: We didn’t allow the exemption for the primary taxpayer claimed on your tax return. We compared the S…
  • Notice code 608: We didn’t allow the exemption for the spouse claimed on your tax return. We compared the Social Secu…
  • Notice code 609: We didn’t allow the exemption for one or more dependents claimed on your tax return. We compared the…
  • Notice code 610: We didn’t allow the exemption for one or more of the dependents who have a missing Social Security N…
  • Notice code 613: We changed the amount of total payments on your return because you cannot request Federal Telephone …
  • Notice code 614: We changed the amount of social security and medicare tax on wages not reported to employer on page …
  • Notice code 615: We didn't allow the recovery rebate credit claimed on your tax return. Your social security number (…
  • Notice code 615E: We didn't allow the recovery rebate credit claimed on Line 9 of your Form 1040EZ. Your social securi…
  • Notice code 616: We didn’t allow the recovery rebate credit claimed on your tax return. Your spouses social security …
  • Notice code 617: We changed the amount of the recovery rebate credit claimed on your tax return. The social security …
  • Notice code 618: We didn't allow the recovery rebate credit claimed on your tax return. Information on your return in…
  • Notice code 619: We changed the amount of the recovery rebate credit claimed on your tax return. Your qualifying depe…
  • Notice code 620: We didn't allow the recovery rebate credit you claimed on your tax return. You do not qualify for th…
  • Notice code 621: We changed the amount of the recovery rebate credit claimed on your tax return because the amount en…
  • Notice code 622: We changed the amount of the recovery rebate credit you claimed on your tax return because your adju…
  • Notice code 623: We didn’t allow the recovery rebate credit you claimed on your tax return. You do not qualify for th…
  • Notice code 624: We computed your recovery rebate credit for you.
  • Notice code 625: We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit, on page 2 of y…
  • Notice code 625: We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on line 52 and/…
  • Notice code 625: We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on line 35 and/…
  • Notice code 627: We did not allow part or all of the amount claimed for Child Tax Credit on page 2 of your tax return…
  • Notice code 627: We did not allow part or all of the amount claimed for Child Tax Credit on line 52 of your Form 1040…
  • Notice code 627: We did not allow part or all of the amount claimed for Child Tax Credit on line 35 of your Form 1040…
  • Notice code 628: We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on page 2 of yo…
  • Notice code 628: We changed the amount claimed as Child Tax Credit and/or Additional Child Tax Credit on your Form 10…
  • Notice code 631: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 632: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 633: We have disallowed the amount you claimed as District of Columbia First-Time Homebuyer Credit on pag…
  • Notice code 634: We have disallowed the amount you claimed as First-Time Homebuyer Credit on page 2 of your tax retur…
  • Notice code 635: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 636: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 637: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 638: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 639: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 640: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 641: We have disallowed the amount claimed for First-
  • Notice code 647: We didn’t allow the amount claimed as Qualified Mortgage Insurance Premiums on Schedule A, Itemized …
  • Notice code 648: According to our records, an installment payment is t for the First-Time Homebuyer Credit received w…
  • Notice code 648E: According to our records a repayment installment for the First-Time Homebuyer Credit received when f…
  • Notice code 649: We changed your installment payment of the First- Time Homebuyer Credit on page 2 of your tax return…
  • Notice code 650: We changed the amount of tax on your tax return. The deceased taxpayer was not eligible for exclusio…
  • Notice code 650E: We changed the amount of tax on your Form 1040EZ. The deceased taxpayer was not eligible for exclusi…
  • Notice code 652: We didn't allow the amount of Making Work Pay and Government Retiree Credit claimed on you tax retur…
  • Notice code 653: Credit on your tax return. We did not receive your Form 8862, Information to Claim Earned Income Cre…
  • Notice code 654: We didn’t allow the amount of Making Work Pay and Government Retiree Credit claimed on your return. …
  • Notice code 658: We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. …
  • Notice code 659: We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. …
  • Notice code 660: We didn’t allow the amount claimed as Making Work Pay and Government Retiree Credit on your return. …
  • Notice code 661: Based on information provided on your return we have determined you are eligible to claim the Making…
  • Notice code 662: We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The a…
  • Notice code 663: We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. There…
  • Notice code 664: We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The a…
  • Notice code 665: We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The a…
  • Notice code 667: We changed the amount claimed as Making Work Pay and Government Retiree Credit on your return. The e…
  • Notice code 668: We changed the amount claimed as health coverage tax credit on page 2 of your tax return because of …
  • Notice code 669: We didn’t allow part or all of the amount claimed as health coverage tax credit on page 2 of your ta…
  • Notice code 670: We didn’t allow part or all of the amount claimed as health coverage tax credit from Form 8885 on pa…
  • Notice code 673: We have changed or didn’t allow the amount claimed as Refundable Education Credit on page 2 of your …
  • Notice code 674: We have changed or didn’t allow the amount of Refundable Education Credit claimed on page 2 of your …
  • Notice code 675: We didn’t allow the amount of Refundable Education Credit claimed on page 2 of your return. This cre…
  • Notice code 676: We didn’t allow the amount of Refundable Education Credit claimed on page 2 of your return. Informat…
  • Notice code 677: We didn’t allow the amount of Refundable Education Credit claimed on your return. To claim the credi…
  • Notice code 678: We changed the amount of Refundable Education Credit claimed on page 2 of your return. The error is …
  • Notice code 680: We changed the amount claimed as first-time homebuyer credit on your return. There was an error
  • Notice code 681: We changed the amount claimed as First-Time Homebuyer Credit on your Form 1040. The amount claimed e…
  • Notice code 682: We changed the amount claimed as First-Time
  • Notice code 683: We have disallowed the amount claimed as First- Time Homebuyer Credit on your return. Form 5405, Fir…
  • Notice code 684: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 685: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 686: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 687: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 688: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return b…
  • Notice code 689: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 690: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return b…
  • Notice code 691: We have disallowed the credit claimed as First-Time Homebuyer Credit on page 2 of your tax return. T…
  • Notice code 692: We have disallowed the amount claimed as First- Time Homebuyer Credit on page 2 of your tax return. …
  • Notice code 693: The amount you entered on line 71 of your tax return is not an allowable credit. We have denied the …

Codes 700 to 799

  • Notice code 701: We didn’t allow your spouse’s exemption and earned income credit (EIC). Your spouse’s Social Securit…
  • Notice code 701E: We didn’t allow your spouse’s exemption and earned income credit (EIC) on line 8a of your Form 1040E…
  • Notice code 702: We didn’t allow the amount claimed as Earned Income Credit (EIC) on your tax return. The individual …
  • Notice code 702E: We didn’t allow the amount claimed as Earned Income Credit (EIC) on line 8a of your Form 1040EZ. The…
  • Notice code 741: We didn’t allow part or all of the earned income credit (EIC) claimed on your tax return. The date o…
  • Notice code 741E: We didn’t allow part or all of the Earned Income Credit (EIC) claimed on line 8a of your Form 1040EZ…
  • Notice code 743: We didn’t allow part or all, of the amount claimed as earned income credit (EIC) on page 2 of your t…
  • Notice code 745: We didn’t allow part or all of the Earned Income Credit (EIC) claimed on page 2 of your tax return. …
  • Notice code 748: We didn’t allow your personal exemption on line 6a and Earned Income Credit (EIC) on your tax return…
  • Notice code 748E: We didn’t allow your personal exemption and Earned Income Credit (EIC) on line 8a of your Form 1040E…
  • Notice code 750: We didn’t allow part or all of your Earned Income Credit on page 2 of your tax return. The informati…
  • Notice code 751: We didn’t allow part or all of your Earned Income Credit on page 2 of your tax return. The informati…
  • Notice code 752: We didn’t allow part or all of your Earned Income Credit on page 2 of your tax return. The informati…
  • Notice code 753: We changed the amount claimed as Credit for Small Employer Health Insurance Premiums on Form 3800, G…
  • Notice code 754: We didn’t allow the amount claimed as Credit for Small Employer Health Insurance Premiums on Form 38…
  • Notice code 755: We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. On line 2 of Form 8941 y…
  • Notice code 756: We adjusted Form 8941, Credit for Small Employer Health Insurance Premiums. Line 3 of Form 8941 you …
  • Notice code 757: We changed the amount of First-Time Homebuyer Credit Repayment included in the total tax on page 2 o…
  • Notice code 758: We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, becaus…
  • Notice code 759: We adjusted your tax return because you reported income or withholding from different tax years on y…
  • Notice code 759E: We adjusted your tax return because you reported income or withholding from different tax years on y…
  • Notice code 760: We did not allow some or all of your claim for Earned Income Credit. You did not provide support for…
  • Notice code 761: We didn't allow the amount claimed on line 24 of your tax return because Form 2106 or 2106-EZ, Emplo…
  • Notice code 763: We changed the amount claimed as Medical and Dental Expenses on Schedule A, Itemized Deductions. You…
  • Notice code 764: We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
  • Notice code 765: We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
  • Notice code 766: We changed the amount reported as Additional Medicare Tax, Form 8959 on page 2 of your tax return. T…
  • Notice code 767: We changed the amount you reported as Additional Medicare Tax Withholding on page 2 of your tax retu…
  • Notice code 768: We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
  • Notice code 769: We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …
  • Notice code 770: We changed the amount reported as Net investment Tax, Form 8960 on page 2 of your tax return. There …
  • Notice code 771: 771 1040 771L We changed the amount reported as Net investment Tax, Form 8960 on page 2 of your tax …
  • Notice code 776: We changed the amount of your Form 8960, Nest Investment Income Tax-Individuals, Estates, and Trusts…
  • Notice code 777: We changed the amount of your Form 8959, Additional Medicare Tax. There was an error transferring th…
  • Notice code 781: We changed the amount of total statutory credits on page 2 of your tax return because there an error…
  • Notice code 782: We changed the amount of First-Time Homebuyer Credit Repayment included in total tax on page 2 of yo…
  • Notice code 783: We did not allow your Earned Income Credit on page 2 of your tax return. We could not verify you or …
  • Notice code 784: We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly…
  • Notice code 785: We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly…
  • Notice code 786: We changed the Total Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incorre…
  • Notice code 787: We changed the Advance Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incor…
  • Notice code 788: We changed the amount you claimed as Net Premium Tax Credit on page 2 of your tax return because the…
  • Notice code 789: We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax retu…
  • Notice code 790: We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You’re not elig…
  • Notice code 791: We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You're not elig…
  • Notice code 792: We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You're not elig…
  • Notice code 793: We didn’t allow your use of the Alternative Calculation for Marriage from Part 5, Form 8962, Premium…
  • Notice code 794: We didn’t allow the amount you claimed as Premium Tax Credit on page 2 of your tax return. Form 8962…

Codes 800 to 899

  • Notice code 800: We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you…
  • Notice code 801: We didn't allow the amount claimed as a write-in on page 1 of your tax return. The write-in is not a…
  • Notice code 802: We did not allow all or part of the Refundable Education Credit on page 2 of your tax return, becaus…
  • Notice code 803: We did not allow the amount of Additional Child Tax Credit claimed on your tax return. Information o…
  • Notice code 804: Negative deductions may not be claimed on Schedule A. We have deleted the negative entry from Schedu…
  • Notice code 806: We did not allow the Child Tax Credit or Additional Child Tax Credit for any dependent who did not m…
  • Notice code 806L: We did not allow the amount claimed on line 52 or line 67 of your Form 1040 for any dependent who di…
  • Notice code 807: We did not all allow the credit(s) you claimed on page 2 of your tax return. The amount you entered …

Codes 1000 to 1099

  • Notice code 1040: We changed the amount claimed as First-Time Homebuyer Credit on line 69 of Form 1040. The amount cla…
  • Notice code 1040A: We didn’t allow the negative entry of Social Security benefits reported on Line line 14bB of your Fo…
  • Notice code 1040E: We computed your Earned Income Credit on line 8a of your Form 1040EZ for you.
  • Notice code 1040s: We changed the amount of self-employment tax on line 57 of your Form 1040. Based on the information …