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Notice code 791
Notice code 791 (Default) — We didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You're not elig…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
791
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 didn’t allow the amount you claimed as Net Premium Tax Credit on your tax return. You're not eligible to claim the credit because your household income is greater than 400 percent of the federal poverty line.
What it usually means
791 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Related
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