WordPress returns a 404 Not Found error when it fails to locate the requested resource. The request passes through the web server, then WordPress parses the URL against its rewrite rules. If the rules do not match a post, page, custom type, or static file, WordPress sends a 404 response.
Typical triggers include changed permalinks, missing .htaccess rules, deleted content, or conflicting rewrite rules from a theme or plugin. Server‑level missing files also cause the web server to return 404 before WordPress runs.