Notice code 108 (Default) — We changed your filing status. We refigured your tax using the Single filing status. Your return was…

We changed your filing status. We refigured your tax using the Single filing status. Your return was filed using the Head of Household filing status. The name of the dependent that qualifies you for the Head of Household filing status was not present on your tax return.

What this notice is saying

Use the free strategy session if the letter is unclear, high dollar, or collection language appears.

Read the deadline

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Match the facts

Compare the notice to your return, books, and third-party forms before you reply.

Pick a path

Pay, installment, relief, CNC, or hearing rights — fit-checked to your cash and liability.

Keep books honest

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What to do next

Practical steps before fear takes the wheel. Bound from irs_notice.what_to_do.

Immediate steps

Resolves at publish from the catalog row.

What the IRS language says

We changed your filing status. We refigured your tax using the Single filing status. Your return was filed using the Head of Household filing status. The name of the dependent that qualifies you for the Head of Household filing status was not present on your tax return.

What it usually means

108 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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