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Notice code 188 (Default) — We changed the amount claimed as standard deduction on page 2 of your tax return. We used the total …
We changed the amount claimed as standard deduction on page 2 of your tax return. We used the total deductions reported on Schedule A, Itemized Deductions, attached to your tax return rather than the standard deduction. When your filing status is Married Filing Separately and your spouse itemizes deductions on Schedule A, you must also itemize.
What to do next
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188
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 claimed as standard deduction on page 2 of your tax return. We used the total deductions reported on Schedule A, Itemized Deductions, attached to your tax return rather than the standard deduction. When your filing status is Married Filing Separately and your spouse itemizes deductions on Schedule A, you must also itemize.
What it usually means
188 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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