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Notice code 364 (Default) — We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax retu…
We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax return because there was an error on Form 8962, Premium Tax Credit. The error was in the: computation of Part 3, Repayment of Excess Advance Payment, and/or transfer of that amount to page 2 on your tax return.
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364
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What the IRS language says
We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax return because there was an error on Form 8962, Premium Tax Credit. The error was in the: computation of Part 3, Repayment of Excess Advance Payment, and/or transfer of that amount to page 2 on your tax return.
What it usually means
364 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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