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Notice code 278 (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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278
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 one or more of the following taxes or the totaling of these amounts on Schedule H, Household Employment Taxes: Social Security Medicare Federal Income Taxes
What it usually means
278 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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