IRS Letters and Forms
Notice code 042

Notice code 042 — We changed the total tax on page 2 of your tax return to exclude the amount claimed for a refund of …

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

What to do next

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042

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 changed the total tax on page 2 of your tax return to exclude the amount claimed for a refund of excise taxes. If you are entitled to a refund of excise taxes, Form 8849, Claim for Refund of Excise Taxes, should be filed separately from your Form 1040. We detached the form from your tax return and are processing it separately.

What it usually means

042 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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