 scale(0.75)'%3E%3Crect x='6' y='14' width='52' height='36' rx='4' fill='%23e9dcbc' stroke='%2322262b' stroke-width='3'/%3E%3Cpath d='M8 17l24 18 24-18' fill='none' stroke='%2322262b' stroke-width='3' stroke-linejoin='round'/%3E%3Ccircle cx='46' cy='40' r='9' fill='none' stroke='%239c2f22' stroke-width='2.5'/%3E%3Cpath d='M40 40h12' stroke='%239c2f22' stroke-width='2'/%3E%3C/g%3E%3Ctext x='58' y='33' font-family='Rockwell, Georgia, serif' font-weight='700' font-size='24' fill='%2322262b'%3EIRS Letters and Forms%3C/text%3E%3C/svg%3E)
Notice code 422
Notice code 422 (Default) — From the information that you gave us, it appears that you are liable for self-employment tax.
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
422
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
From the information that you gave us, it appears that you are liable for self-employment tax.
What it usually means
422 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Related
Find another letter
Every notice in this library, sorted the way the IRS numbers them.