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Notice code 196 (Default) — We changed the amount claimed as a deduction on page 2 of your tax return. You may use either the st…
What this IRS notice code means, and what to check before you reply.
What to do next
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196
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 a deduction on page 2 of your tax return. You may use either the standard deduction or itemized deductions; however, you cannot use both. We used the amount that resulted in a lower taxable income.
What it usually means
196 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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