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Notice code 788 (Default) — We changed the amount you claimed as Net Premium Tax Credit on page 2 of your tax return because the…
What this IRS notice code means, and what to check before you reply.
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788
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 Net Premium Tax Credit on page 2 of your tax return because there was an error on Form 8962, Premium Tax Credit. The error was in the: - computation of Part 2 - Premium Tax Credit Claim and Reconciliation of Advance, and/or - transfer of that amount to page 2 on your tax return.
What it usually means
788 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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