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Notice code 321
Notice code 321 (Default) — Dual Status taxpayers cannot file a joint tax return. Based on the information on your return, you a…
What this IRS notice code means, and what to check before you reply.
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321
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
Dual Status taxpayers cannot file a joint tax return. Based on the information on your return, you are making an election to be taxed as a resident alien for the entire tax year. We have changed your tax return accordingly.
What it usually means
321 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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