IRS Letters and Forms
Notice code 277

Notice code 277 (Default) — We changed the amount of household employment taxes on page 2 of your tax return. There was an error…

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

What to do next

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277

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 household employment taxes on page 2 of your tax return. There was an error in the computation of federal unemployment tax on Schedule H, Household Employment Taxes.

What it usually means

277 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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