IRS Letters and Forms
Notice code 391

Notice code 391 (Default) — We changed the Advance Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incor…

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391

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 Advance Premium Tax Credit amount on Form 8962, Premium Tax Credit, because you incorrectly calculated it in either the annual or monthly section of Part 2, Premium Tax Credit Claim and Reconciliation of Advance Credit

What it usually means

391 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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