IRS Letters and Forms
Notice code 324

Notice code 324 (Default) — As dual status taxpayer, you aren’t entitled to the standard deduction. We have changed your tax ret…

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

What to do next

Start with these steps before you reply.

324

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

As dual status taxpayer, you aren’t entitled to the standard deduction. We have changed your tax return accordingly.

What it usually means

324 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

Have this letter in hand?

Bring it to a free call and leave with a plan for your reply.

Ask about this letter