Notice code 279

Notice code 279 (Default) — We changed the household employment taxes on page 2 of your tax return. The amount of cash wages rep…

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

What to do next

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279

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 household employment taxes on page 2 of your tax return. The amount of cash wages reported on Schedule H, Household Employment Taxes, for your household employee was not enough to be considered taxable for employment tax purposes. Any Social Security and Medicare Tax withheld should be returned to your employee. You may also have to file Form W-2C, Corrected Wage and Tax Statement, to correct the Social Security and Medicare Wages you reported.