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Notice code 385 (Default) — We changed the total income on Page 1 of your tax return to include the taxable amount of your forei…
What this IRS notice code means, and what to check before you reply.
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385
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 total income on Page 1 of your tax return to include the taxable amount of your foreign earned income. Income excluded on Form 2555/2555-EZ must be included on page 1 of Form 1040 before you can exclude the income using Form 2555/2555-EZ.
What it usually means
385 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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