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Notice code 48 — We didn't allow the Credit for Small Employer Health Insurance Premiums claimed on Form 3800, Genera…
What this IRS notice code means, and what to check before you reply.
What to do next
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48
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 didn't allow the Credit for Small Employer Health Insurance Premiums claimed on Form 3800, General Business Credit. The required Form 8941 was incomplete or wasn't attached to your tax return. (Valid for Form 1120 parent only and Form 1041)
What it usually means
48 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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