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Notice code 523 (Default) — We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2 of …
We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2 of your tax return because there was an error on Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit. The error was in the: • Computation of the credit on Form 8936 or • Transfer of the amount to page 2 of your tax return • Missing or incomplete Form 8936.
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523
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What the IRS language says
We changed the amount claimed as qualified plug-in electric drive motor vehicle credit on page 2 of your tax return because there was an error on Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit. The error was in the: • Computation of the credit on Form 8936 or • Transfer of the amount to page 2 of your tax return • Missing or incomplete Form 8936.
What it usually means
523 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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