IRS Letters and Forms
Notice code 367P

Notice code 367P (1040PR) — We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages r…

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367P

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What the IRS language says

We changed the household employment taxes on line 4 of your Form 1040-PR. The amount of cash wages reported on Schedule H, Household Employment Taxes, for your household employee was not enough to be considered taxable for employment tax purposes. Any Social Security and Medicare Tax withheld should be returned to your employee. You may also have to file Form W-2C, Corrected Wage and Tax Statement, to correct the Social Security and Medicare wages you reported. Corregimos las contribuciones sobre el empleo de los empleados domésticos en la Línea 4 de su Forma 1040-PR. La cantidad de los sueldos del dinero en efectivo reportada en el Anexo H-PR, Contribuciones Sobre el Empleo de Empleados Domésticos, para su empleado doméstico no era suficiente para ser considerada sujeta a la

What it usually means

367P 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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