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Notice Codes
(Return Information Notice or Notice of Tax Change)

Why did I receive the Return Information Notice?

We issue a Return Information Notice when we correct one or more mistakes on your tax return. The information is only for the tax year printed at the top of the notice, and does not include refund or balance information for any other tax year.

What does the Return Information Notice contain?

  • Payment coupon: If you have a balance due, mail the coupon with your payment.
  • Tax Year Summary: Shows the revised tax return amounts. Compare them to the amounts on your tax return to see if you agree with our revisions.
  • Explanation of Revisions: Explains why we revised your tax return. There may be more than one revision.
  • For Additional Information: Provides you with one or more notice codes. See more information about the code by selecting the matching link on this page.

The remainder of the notice gives payment instructions and information on how to contact us.

I agree with the revisions. What do I need to do?

If you agree with the revisions, update your tax return for future reference. If you do not have a balance due, you do not need to reply to the notice. If you have a balance due, please pay by the due date to avoid additional penalties and interest.

I do not agree with the revisions. What do I need to do?

If you do not agree with or understand our revisions, see How to Reach Us on the Return Information Notice.

For the Taxpayer Bill of Rights, refer to Publication 1140.

The following is a list of codes we issue according to the type of revision we made to your return. Select the code shown in the Additional Information section of your notice.

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