IRS Letters and Forms
Notice code 371

Notice code 371 — We changed the amount reported as Net Investment Tax, Form 8960 on page 2 of your tax return. There …

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

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371

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 Net Investment Tax, Form 8960 on page 2 of your tax return. There was an error computing your total deductions and modifications on Form 8960, Net Investment Income Tax-Individuals, Estates, and Trusts.

What it usually means

371 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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