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Notice code 158
Notice code 158 (Default) — We changed the adjusted gross income section on page 1 of your tax return. The entry for the deducti…
What this IRS notice code means, and what to check before you reply.
What to do next
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158
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 adjusted gross income section on page 1 of your tax return. The entry for the deductible part of self- employment tax was missing, figured incorrectly or Schedule SE was incomplete or not attached.
What it usually means
158 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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