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Notice code 167 (Default) — We didn’t allow the amount claimed as qualified performing artists (QPA) expenses on page 1 of your …
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167
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 didn’t allow the amount claimed as qualified performing artists (QPA) expenses on page 1 of your tax return. Your adjusted gross income must be $16,000 or less before you can claim these expenses as qualified performing artist deductions. If you filed a Schedule A, Itemized Deductions, we included your expenses in miscellaneous deductions.
What it usually means
167 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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