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Notice code 794
Notice code 794 (Default) — We didn’t allow the amount you claimed as Premium Tax Credit on page 2 of your tax return. Form 8962…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
794
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 Premium Tax Credit on page 2 of your tax return. Form 8962, Premium Tax Credit, was not attached to your tax return.
What it usually means
794 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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