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Notice code 109 (Default) — We changed your filing status. We refigured your tax using the Married Filing Separately filing stat…
We changed your filing status. We refigured your tax using the Married Filing Separately filing status because you can’t claim your spouse as an exemption when using Single or Head of Household filing status. Note: You may file Form 1040X, Amended US Individual Income Tax Return, claiming the Married Filing Jointly filing status for a more favorable tax rate. Both you and your spouse must sign Fo…
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109
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 Married Filing Separately filing status because you can’t claim your spouse as an exemption when using Single or Head of Household filing status. Note: You may file Form 1040X, Amended US Individual Income Tax Return, claiming the Married Filing Jointly filing status for a more favorable tax rate. Both you and your spouse must sign Form 1040X.
What it usually means
109 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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