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Notice code 197E (1040EZ) — We changed the amount of combined standard deduction and personal exemption amount claimed on line 5…
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197E
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 combined standard deduction and personal exemption amount claimed on line 5 of your Form 1040EZ. Your combined standard deduction and personal exemption is limited when you can be claimed as a dependent on another person’s tax return.
What it usually means
197E 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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