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Notice code 138 (Default) — We changed the total income on page 1 of your tax return to include the taxable amount of your emplo…
We changed the total income on page 1 of your tax return to include the taxable amount of your employer-provided dependent care benefits. Benefits you received that were more than your childcare expenses must be included as wages on your tax return.
What to do next
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138
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 taxable amount of your employer-provided dependent care benefits. Benefits you received that were more than your childcare expenses must be included as wages on your tax return.
What it usually means
138 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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