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Notice code 360 (Default) — We changed the amount of self-employment tax on page 1 of your tax return because there was an error…
We changed the amount of self-employment tax on page 1 of your tax return because there was an error on Self-Employment Tax. The error was in the: Computation of the self-employment tax and/or Transfer of that amount to page 1 of your tax return.
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360
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What the IRS language says
We changed the amount of self-employment tax on page 1 of your tax return because there was an error on Self-Employment Tax. The error was in the: Computation of the self-employment tax and/or Transfer of that amount to page 1 of your tax return.
What it usually means
360 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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