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Notice code 273
Notice code 273 (Default) — We removed the self-employment tax on page 2 of your tax return. Your net earnings were less than $4…
What this IRS notice code means, and what to check before you reply.
What to do next
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273
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 removed the self-employment tax on page 2 of your tax return. Your net earnings were less than $400; therefore, they are not subject to self- employment tax.
What it usually means
273 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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