IRS Letters and Forms
Notice code 023

Notice code 023 — We have removed your negative entry for interest from Schedule A and entered it as income on Line 8A…

What this IRS notice code means, and what to check before you reply.

What to do next

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023

Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.

What the IRS language says

We have removed your negative entry for interest from Schedule A and entered it as income on Line 8A of your tax return. Recoveries of interest are considered income.

What it usually means

023 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

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