What this IRS notice code means, and what to check before you reply.
Start with these steps before you reply.
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.
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
391 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Every notice in this library, sorted the way the IRS numbers them.