IRS Letters and Forms
Notice code 352S

Notice code 352S (1040-SS) — We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS.…

We changed the amount reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS. There was an error computing Part I, line 7, Form 8959, Additional Medicare Tax.

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352S

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 reported as Additional Medicare Tax, Form 8959 on line 5 of your Form 1040-SS. There was an error computing Part I, line 7, Form 8959, Additional Medicare Tax.

What it usually means

352S 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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