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Notice code 649 (Default) — We changed your installment payment of the First- Time Homebuyer Credit on page 2 of your tax return…
What this IRS notice code means, and what to check before you reply.
What to do next
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649
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 your installment payment of the First- Time Homebuyer Credit on page 2 of your tax return. We changed the payment because: you made an error in the computation of the payment on Form 5405 and/or you transferred the payment incorrectly from Form 5405 to Form 1040 and/or you made an error in computing the amount
What it usually means
649 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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