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Notice code 135 (Default) — We moved the amount of USDA settlement from page 1 of your tax return to page 1 of your Schedule F, …
We moved the amount of USDA settlement from page 1 of your tax return to page 1 of your Schedule F, Profit or Loss from Farming. Income received from the settlement must be included on your Schedule F and is subject to self-employment tax.
What to do next
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135
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 moved the amount of USDA settlement from page 1 of your tax return to page 1 of your Schedule F, Profit or Loss from Farming. Income received from the settlement must be included on your Schedule F and is subject to self-employment tax.
What it usually means
135 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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