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Notice code 115 (Default) — We changed the total income on page 1 of your tax return to include the tips shown on Form 4137, Soc…
We changed the total income on page 1 of your tax return to include the tips shown on Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Tips must be included as wages on your tax
What to do next
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115
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 income on page 1 of your tax return to include the tips shown on Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Tips must be included as wages on your tax
What it usually means
115 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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