IRS Letters and Forms
Notice code 23

Notice code 23 — The Advance Earned Income credit (AEIC) payment cannot be more than the appropriate percentage of th…

What this IRS notice code means, and what to check before you reply.

What to do next

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23

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

The Advance Earned Income credit (AEIC) payment cannot be more than the appropriate percentage of the total wages and other compensation you paid. For 1995 and subsequent years, the appropriate percentage is 20.4%.

What it usually means

23 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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