IRS Letters and Forms
Notice code 274

Notice code 274 (Default) — We changed the amount of Social Security and Medicare tax on tip income not reported to employer on …

We changed the amount of Social Security and Medicare tax on tip income not reported to employer on page 2 of your tax return. There was an error on Form 4137, Social Security/Medicare Tax on Unreported Tip Income. The error was in the: - Computation of the tax on Form 4137 and/or - Transfer of that amount to page 2 of your tax return.

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274

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What the IRS language says

We changed the amount of Social Security and Medicare tax on tip income not reported to employer on page 2 of your tax return. There was an error on Form 4137, Social Security/Medicare Tax on Unreported Tip Income. The error was in the: - Computation of the tax on Form 4137 and/or - Transfer of that amount to page 2 of your tax return.

What it usually means

274 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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