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Notice code 108 (Default) — We changed your filing status. We refigured your tax using the Single filing status. Your return was…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
108
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 filing status. Your return was filed using the Head of Household filing status. The name of the dependent that qualifies you for the Head of Household filing status was not present on your tax return.
What it usually means
108 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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