IRS Letters and Forms
Notice code 364N

Notice code 364N (1040NR) — We changed the amount of Advance Premium Tax Credit Repayment you claimed on line 44 of your Form 10…

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

What to do next

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364N

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 of Advance Premium Tax Credit Repayment you claimed on line 44 of your Form 1040NR because there was an error on Form 8962, Premium Tax Credit. The error was in the:  computation of line 29 of Form 8962 and/or transfer of that amount to line 44 on your Form 1040NR.

What it usually means

364N 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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