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Return Information Notice - Code CN

We applied your Child and Dependent Care (CDC) Credit to reduce your total tax to $0.00. However, beginning with the 2011 tax year, a new law reclassified CDC as a nonrefundable credit.

Why did I receive this notice code?

When you subtracted your CDC credit from your tax liability you entered a negative amount. This amount cannot be less than zero. Beginning with tax year 2011, CDC is a personal income tax credit that can only offset your net tax liability; therefore, you must have a tax liability to claim the credit.

What do I need to do?

If you agree you do not need to contact us. Please update your records.

If you do not agree, please contact us.

General Information about your notice.