IRS Letters and Forms
Notice code 372N

Notice code 372N — We changed the amount reported as Net Investment Tax, Form 8960 on line 60b of your Form 1040NR. The…

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372N

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 line 60b of your Form 1040NR. There was an error computing Part III, line 16 Form 8960, Net Investment Income Tax-Individuals, Estates, and Trusts.

What it usually means

372N 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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