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Notice code 378N — We changed the amount of your Form 8960, Net Investment Income Tax, Individuals, Estates and Trusts.…
We changed the amount of your Form 8960, Net Investment Income Tax, Individuals, Estates and Trusts. There was an error transferring the amount from line 17 of Form 8960 to line 60b of your Form 1040NR.
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378N
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 your Form 8960, Net Investment Income Tax, Individuals, Estates and Trusts. There was an error transferring the amount from line 17 of Form 8960 to line 60b of your Form 1040NR.
What it usually means
378N 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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