IRS Letters and Forms
Notice code 389

Notice code 389 (Default) — We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly…

We changed the monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly calculated the contribution amount for yourself and/or spouse in Part 5 - Alternative Calculation for Marriage.

What to do next

Start with these steps before you reply.

389

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 monthly contribution amount on Form 8962, Premium Tax Credit, because you incorrectly calculated the contribution amount for yourself and/or spouse in Part 5 - Alternative Calculation for Marriage.

What it usually means

389 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

Have this letter in hand?

Bring it to a free call and leave with a plan for your reply.

Ask about this letter