IRS Letters and Forms
Notice code 136

Notice code 136 (Default) — We changed the amount of other gains or losses on page 1 of your tax return to include your overall …

We changed the amount of other gains or losses on page 1 of your tax return to include your overall busi-ness loss from your Form 4684, Casualties and Thefts. If you are not required to file Form 4797, Sales of Business Property, casualty or theft losses of business property should be reported on page 1 of your tax return.

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136

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 amount of other gains or losses on page 1 of your tax return to include your overall busi-ness loss from your Form 4684, Casualties and Thefts. If you are not required to file Form 4797, Sales of Business Property, casualty or theft losses of business property should be reported on page 1 of your tax return.

What it usually means

136 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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