IRS Letters and Forms
Notice code 42

Notice code 42 — We found an error in the computation of the marital deduction on Schedule A.

What this IRS notice code means, and what to check before you reply.

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42

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 found an error in the computation of the marital deduction on Schedule A.

What it usually means

42 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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