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Notice code 107
Notice code 107 (Default) — We changed your filing status. We refigured your tax using the Single or Head of Household filing st…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
107
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 your filing status. We refigured your tax using the Single or Head of Household filing status. You must have a dependent child to use the Qualifying Widow(er) filing status.
What it usually means
107 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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