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Notice code 212 (Default) — We changed the amount of tax on page 2 of your tax return because there was an error on Schedule J, …
We changed the amount of tax on page 2 of your tax return because there was an error on Schedule J, Farm Income Averaging. The error was in the: - computation of the tax on your Schedule J and/or - transfer of that amount to page 2 of your tax return.
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212
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What the IRS language says
We changed the amount of tax on page 2 of your tax return because there was an error on Schedule J, Farm Income Averaging. The error was in the: - computation of the tax on your Schedule J and/or - transfer of that amount to page 2 of your tax return.
What it usually means
212 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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