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Notice code 349N (1040NR) — We changed your installment payment of your First- Time Homebuyer Credit on line 59b of Form 1040NR.…
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349N
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What the IRS language says
We changed your installment payment of your First- Time Homebuyer Credit on line 59b of Form 1040NR. We changed the payment because: You made an error in the computation of the payment on Form 5405, and/or You transfered the payment incorrectly from Form 5405 to lline 59b of your Form 1040NR and/or You reported a disposition or change in the use of your main home that indicates you are not required to repay the credit, and/or You are not required to repay the credit according to our records, and/or A repayment of the credit is not required from a taxpayer who died in the year of the tax return.
What it usually means
349N 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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