Notice code 036

Notice code 036 — We didn’t allow the household employment taxes on page 2 of your tax return. For tax periods prior t…

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

What to do next

Start with these steps before you reply.

036

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 didn’t allow the household employment taxes on page 2 of your tax return. For tax periods prior to 1995, federal employment taxes for household employees, such as Social Security, Medicare, and Federal Unemployment Taxes should be reported on Form 942, Employer’s Quarterly Tax Return for Household Employees, and on Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return. Please file these forms as appropriate.