IRS Letters and Forms
Notice code 678

Notice code 678 (Default) — We changed the amount of Refundable Education Credit claimed on page 2 of your return. The error is …

What this IRS notice code means, and what to check before you reply.

What to do next

Start with these steps before you reply.

678

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 of Refundable Education Credit claimed on page 2 of your return. The error is in the computation of the total amount for Refundable Hope Education Credit, Form 8863 and/or the transfer of the amount from Form 8863 to page 2 of your return.

What it usually means

678 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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