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Notice code 197 (Default) — We changed the amount of your combined standard deduction and personal exemption amount claimed on y…
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197
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 of your combined standard deduction and personal exemption amount claimed on your Form 1040EZtaxtax return. Because you indicated you were claimed as a dependent on another person’s tax return. Your combined standard deduction and personal /exemption is limited because you did not compute the limitation correctly. When when you can be claimed as a dependent on another person’s tax return.
What it usually means
197 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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