 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 47 — We changed the amount you claimed as Credit for Small Employer Health Insurance Premiums on Form 380…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
47
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 amount you claimed as Credit for Small Employer Health Insurance Premiums on Form 3800, General Business Credit. You figured the credit incorrectly on Form 8941, Credit for Small Employer Health Insurance Premiums, Line 16 on Form 1120, Line 18 on Form 1041, or transferred it incorrectly to Form 3800, Part III, Line 4h. (Valid for Form 1120 parent only and Form 1041)
What it usually means
47 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.