IRS Letters and Forms
Notice code 789

Notice code 789 (Default) — We changed the amount of Advance Premium Tax Credit Repayment you claimed on page 2 of your tax retu…

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

What to do next

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789

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 Advance Premium Tax Credit Repayment you claimed 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 3, Repayment of Excess Advance Payment, and/or - transfer of that amount to page 2 on your tax return.

What it usually means

789 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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