The Tax Moves Blog

Before that, if you haven’t already, review our full J-1 Visa Tax Return Guide and run an estimate using our J1 tax calculator. Those tools help you understand your baseline so the notices don’t catch you off guard.

CP2000: Proposed Adjustment Notice

What it is:
CP2000 is the IRS’s proposed adjustment letter. It means the IRS found a discrepancy between what you reported and what third parties (like employers, banks) reported to them. It suggests changes in wages, interest, dividends, etc.

Why J-1 holders receive it:

• W-2 or 1042-S reported by employer/bank doesn’t match your return.

• Foreign source income or scholarship amounts (1042-S) not properly included or excluded.

• Overlooked 1099 income or interest.

What to do:

• Compare your IRS transcript (Wage & Income transcript) with your W-2, 1042-S, and 1099. (See IRS transcript guide).

• If the discrepancy is valid (employer underreported), request a corrected W-2 (W-2c).

• Respond by mail by the deadline (usually 30 days) stating whether you agree or disagree. If disagreeing, provide documentation (pay stubs, employer letters).

• If you agree, accept the adjustments, pay any additional tax, and file an amended return if needed.

When to worry:
If you don’t respond, IRS will impose the adjustment, possibly adding penalties and interest, and you lose your chance to dispute.

Notice 4464C

What it is:
Notice 4464C indicates that your tax return is under review or additional examination. It is a generic audit or verification notice asking for more time.

Why J-1 holders receive it:

• Complexity in your return: treaty benefits, scholarship income, FICA exemption, multiple forms (W-2, 1042-S).

• Unusual deductions or unusually low tax.

• Discrepancies flagged by IRS automated systems.

What to do:

• Do not ignore it.

• Review your return and supporting documents (W-2, 1042-S, DS-2019, transcripts).

• Prepare documentation (copies of transcripts, employer correspondence, pay stubs).

• Respond by the deadline indicating readiness to cooperate.

When to worry:
Only escalate if they request documentation you cannot provide. But as long as you respond correctly, many audits close without penalty.

What to do:

• Check your transcript and original return.

• If you agree with their amount, pay promptly (or arrange installment).

• If you disagree, respond with documentation and possibly file an amended return.

Additional Tips & Precautions for J-1 Visa Holders

Use transcripts as your shield

Before responding to any notice, check the IRS transcript. That gives you an objective baseline. If your documents match their transcripts, it’s harder for the IRS to challenge.

Maintain meticulous records

Keep W-2s, 1042-S, DS-2019, pay stubs, immigration entry/exit stamps, transcripts, etc. These documents will be your defense.

Don’t waive rights

Some notices include a check to sign and return; read carefully. You can respond without waiving your audit rights.

Get help if needed

If a notice seems complex (e.g. large LT41 amount) or threatens serious penalties, get professional help — a J-1–savvy tax specialist.

Core Guides & Calculators

1. Learn everything about J1 visa taxes — our complete 2026 step-by-step guide for nonresident workers with W-2 income.

2. Estimate your refund instantly with our J1 visa tax calculator — no signup required.

3. Compare Form 1040 vs 1040NR for J1 visa holders and find out which one applies to you.

4. Understand the importance of your DS-2019 form — it defines your program, tax status, and eligibility.

Forms & Tax Documents

5. Did you receive a 1099 instead of a W-2? Here’s what to do — Form 1099 for J1 visa workers explained.

6. Learn how to apply for your SSN or ITIN as a J1 visa holder before filing your taxes.

7. Understand your IRS transcripts for J1 visa taxes — what they show and how to request them.

8. Received a Form 1042-S? Discover what it means and how to include it in your tax return.

9. Find your Form W-2 for J1 visa — and learn what each box means when you file.

10. File correctly using the official Form 1040NR for J1 visa holders — step-by-step.

11. Don’t forget your Form 8843 — it’s mandatory even if you had no income.

12. Check this J1 visa tax return example using Form 1040NR to understand how everything fits together.

Special Cases & IRS Resources

13. Missed the April deadline? Learn how to file J1 visa taxes after April and still get your refund.

14. Review official IRS guidance on Taxation of J-1 visa holders and resident status.

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